IFRS Disclosure Guide

49. Notes - Earnings per share

Disclosure of earnings per share


Earnings per share
 
Classes of ordinary sharesnone
For the year 2024: 
Basic earnings per share 
Basic earnings (loss) per share from continuing operationsperShare
Basic earnings (loss) per share from discontinued operationsperShare
Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[]perShare
Diluted earnings per share 
Diluted earnings (loss) per share from continuing operationsperShare
Diluted earnings (loss) per share from discontinued operationsperShare
Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[]perShare
Profit (loss), attributable to ordinary equity holders of parent entity 
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share 
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share 
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share{"ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0"}real[] 
Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share 
Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share 
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share{"ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects":"1.0"}real[] 
Weighted average ordinary shares used in calculating basic and diluted earnings per share 
Weighted average number of ordinary shares used in calculating basic earnings per shareshares
Dilutive effect of convertible instruments on weighted average number of ordinary sharesshares
Dilutive effect of share options on weighted average number of ordinary sharesshares
Dilutive effect of contingently issuable shares on weighted average number of ordinary sharesshares
Dilutive effect of restricted share units on weighted average number of ordinary sharesshares
Dilutive effect of warrants on weighted average number of ordinary sharesshares
Dilutive effect of other instruments on weighted average number of ordinary sharesshares
Total dilutive effect of all instruments on weighted average number of ordinary shares{"DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real[]shares
Weighted average number of ordinary shares used in calculating diluted earnings per share{"WeightedAverageShares":"1.0","DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real{"4":"DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares"}shares
 Year 2024
Increase (decrease) in number of ordinary shares issuedshares

Adjustments to reconcile profit (loss) to numerator used in calculating earnings per share

 Year 2024
Profit (loss), attributable to owners of parent 
Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share 
Adjustment to profit (loss) for preference share dividends 
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument 
Adjustments to profit (loss) for interest and dividends on equity instruments, other than preference shares and participating equity instruments 
Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share{"AdjustmentToProfitLossForPreferenceShareDividends":"1.0","ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0","AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments":"1.0"}real[] 
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share{"ProfitLossAttributableToOwnersOfParent":"1.0","AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare":"-1.0"}real["AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare"] 
Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares 
Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share{"ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0","IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares":"1.0"}real["ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity"] 

Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share
 
Types of antidilutive instrumentsnone
Convertible instrumentsnoneShare optionsnoneContingently issuable sharesnoneRestricted share unitsnoneWarrantsnoneOther antidilutive instrumentsnone
For the year 2024: 
Number of potential ordinary shares that are antidilutive in period presentedsharessharessharessharessharesshares
Number of instruments that are antidilutive in period presentedX.XX.XX.XX.XX.XX.X
 Year 2024
Participating equity instruments other than ordinary shares 
Earnings (loss) per instrument, participating equity instruments other than ordinary shares 
Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesperShare
Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesperShare
Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares{"BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0","BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0"}real[]perShare
Diluted earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary sharesperShare
Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary sharesperShare
Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares{"DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0","DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0"}real[]perShare
Profit (loss) attributable to participating equity instruments other than ordinary shares 
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument 
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument 
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument{"ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0"}real[] 
Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument 
Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument 
Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument{"ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument":"1.0"}real[] 
Weighted average number of participating equity instruments other than ordinary shares 
Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary sharesshares
Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary sharesshares
Description of transactions after reporting period that significantly change number of ordinary shares outstanding
Description of transactions after reporting period that significantly change number of potential ordinary shares outstanding

Disclosure of depositary receipts
 
Underlying equity instrument and depositary receiptsnoneClasses of ordinary sharesnone
All types of depositary receiptsnone
At 31.12.2024: 
Number of shares represented by one depositary receiptpurepure
For the year 2024: 
Basic earnings per share 
Basic earnings (loss) per share from continuing operationsperShareperShare
Basic earnings (loss) per share from discontinued operationsperShareperShare
Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[]perShareperShare
Diluted earnings per share 
Diluted earnings (loss) per share from continuing operationsperShareperShare
Diluted earnings (loss) per share from discontinued operationsperShareperShare
Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[]perShareperShare
Weighted average ordinary shares used in calculating basic and diluted earnings per share 
Weighted average number of ordinary shares used in calculating basic earnings per sharesharesshares
Dilutive effect of convertible instruments on weighted average number of ordinary sharessharesshares
Dilutive effect of share options on weighted average number of ordinary sharessharesshares
Dilutive effect of contingently issuable shares on weighted average number of ordinary sharessharesshares
Dilutive effect of restricted share units on weighted average number of ordinary sharessharesshares
Dilutive effect of warrants on weighted average number of ordinary sharessharesshares
Dilutive effect of other instruments on weighted average number of ordinary sharessharesshares
Total dilutive effect of all instruments on weighted average number of ordinary shares{"DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real[]sharesshares
Weighted average number of ordinary shares used in calculating diluted earnings per share{"WeightedAverageShares":"1.0","DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real{"2":"DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares"}sharesshares

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