# IFRS Disclosure Guide

◄ 48. Notes - Insurance contracts (IFRS 17) | Contents | 50. Notes - Effects of changes in foreign exchange rates ►

## 49. Notes - Earnings per share

### Disclosure of earnings per share

Classes of ordinary sharesnone | |

For the year 2024: | |

Basic earnings per share | |

Basic earnings (loss) per share from continuing operations | perShare |

Basic earnings (loss) per share from discontinued operations | perShare |

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 operations | perShare |

Diluted earnings (loss) per share from discontinued operations | perShare |

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 share | shares |

Dilutive effect of convertible instruments on weighted average number of ordinary shares | shares |

Dilutive effect of share options on weighted average number of ordinary shares | shares |

Dilutive effect of contingently issuable shares on weighted average number of ordinary shares | shares |

Dilutive effect of restricted share units on weighted average number of ordinary shares | shares |

Dilutive effect of warrants on weighted average number of ordinary shares | shares |

Dilutive effect of other instruments on weighted average number of ordinary shares | shares |

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 issued | shares |

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"] | ∑ |

Types of antidilutive instrumentsnone | ||||||

Convertible instrumentsnone | Share optionsnone | Contingently issuable sharesnone | Restricted share unitsnone | Warrantsnone | Other antidilutive instrumentsnone | |

For the year 2024: | ||||||

Number of potential ordinary shares that are antidilutive in period presented | shares | shares | shares | shares | shares | shares |

Number of instruments that are antidilutive in period presented | X.X | X.X | X.X | X.X | X.X | X.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 shares | perShare |

Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | perShare |

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 shares | perShare |

Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | perShare |

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 shares | shares |

Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | shares |

**Disclosure of depositary receipts**

Underlying equity instrument and depositary receiptsnone | Classes of ordinary sharesnone | |

All types of depositary receiptsnone | ||

At 31.12.2024: | ||

Number of shares represented by one depositary receipt | pure | pure |

For the year 2024: | ||

Basic earnings per share | ||

Basic earnings (loss) per share from continuing operations | perShare | perShare |

Basic earnings (loss) per share from discontinued operations | perShare | perShare |

Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare | ∑perShare |

Diluted earnings per share | ||

Diluted earnings (loss) per share from continuing operations | perShare | perShare |

Diluted earnings (loss) per share from discontinued operations | perShare | perShare |

Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare | ∑perShare |

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 share | shares | shares |

Dilutive effect of convertible instruments on weighted average number of ordinary shares | shares | shares |

Dilutive effect of share options on weighted average number of ordinary shares | shares | shares |

Dilutive effect of contingently issuable shares on weighted average number of ordinary shares | shares | shares |

Dilutive effect of restricted share units on weighted average number of ordinary shares | shares | shares |

Dilutive effect of warrants on weighted average number of ordinary shares | shares | shares |

Dilutive effect of other instruments on weighted average number of ordinary shares | shares | shares |

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 | ∑shares |

Weighted average number of ordinary shares used in calculating diluted earnings per share{"WeightedAverageShares":"1.0","DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real{"2":"DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares"} | ∑shares | ∑shares |

### International Financial Reporting Tool (IFRT)

**Prepare our perfect financial statements according to IFRS requirements!**

Read more about the reporting tool, or launch it now. it's FREE!