28. Earnings per share Below is a reconciliation between the weighted-average number of common shares outstanding and the diluted weighted-average number of common shares. | | June 30, 2025 | | | June 30, 2024 | | | June 30, 2023 | | Weighted - average outstanding shares | | | 747 | | | | 742 | | | | 748 | | Adjustments for calculation of diluted earnings per share | | | | | | | | | | | | | Concepts that affect dilution | | | 70 | | | | - | | | | 72 | | Weighted - average diluted common shares | | | 817 | | | | 742 | | | | 820 | (i) |
(a) Basic Basic earnings per share amounts are calculated in accordance with IAS 33 "Earning per share" by dividing the profit attributable to equity holders of the Group by the weighted average number of common shares outstanding during the year. | | June 30, 2025 | | | June 30, 2024 | | | June 30, 2023 | | Profit / (loss) for the year attributable to equity holders of the parent | | | 195,182 | | | | (40,607 | ) | | | 312,051 | | Weighted average number of common shares outstanding | | | 747 | | | | 742 | | | | 748 | | Basic earnings per share | | | 261.29 | | | | (54.73 | ) | | | 417.18 | (i) |
(b) Diluted Diluted earnings per share amounts are calculated by adjusting the weighted average number of common shares outstanding to assume conversion of all dilutive potential shares. | | June 30, 2025 | | | June 30, 2024 | | | June 30, 2023 | | Profit / (loss) for the year attributable to equity holders of the parent | | | 195,182 | | | | (40,607 | ) | | | 312,051 | | Weighted average number of common shares outstanding | | | 817 | | | | 742 | | | | 820 | | Diluted earnings per share | | | 238.90 | | | | (54.73 | )(ii) | | | 380.55 | (i) |
(i) | EPSs for 2023 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources. | (ii) | Given that the result for the year showed losses, there is no diluted effect of such result. |
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