| NET INCOME PER SHARE |
14.NET INCOME PER SHARE Basic net income per share and diluted net income per share have been calculated in accordance with ASC 260 on computation of earnings per share for the years ended December 31, 2023, 2024 and 2025 as follows: | | | | | | | | | Year ended December 31, | | | 2023 | | 2024 | | 2025 | | | | (HK$ in thousands, except for share and per share data) | Basic net income per share calculation: | | | | | | | Numerator: | | | | | | | Net income attributable to ordinary shareholders of the Company | | 4,281,474 | | 5,443,094 | | 11,337,721 | Denominator: | | | | | | | Weighted average number of ordinary shares outstanding - basic | | 1,104,899,411 | | 1,104,199,740 | | 1,114,463,205 | Net income per share attributable to ordinary shareholders of the Company - basic | | 3.88 | | 4.93 | | 10.17 | Diluted net income per share calculation: | | | | | | | Numerator: | | | | | | | Net income attributable to ordinary Shareholders of the Company | | 4,281,474 | | 5,443,094 | | 11,337,721 | Denominator: | | | | | | | Weighted average number of ordinary shares outstanding - basic | | 1,104,899,411 | | 1,104,199,740 | | 1,114,463,205 | Dilutive effect of share options and restricted share units | | 14,754,160 | | 16,278,443 | | 16,383,496 | Weighted average number of ordinary shares outstanding - diluted | | 1,119,653,571 | | 1,120,478,183 | | 1,130,846,701 | Net income per share attributable to ordinary shareholders of the Company - diluted | | 3.82 | | 4.86 | | 10.03 |
For the years ended December 31, 2023, 2024 and 2025, options to purchase ordinary shares and restricted share units that were anti-dilutive and excluded from the calculation of diluted net income per share were 1,525,875, 190,012 and 24,692 shares on a weighted average basis, respectively.
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