v3.26.1
Earnings per share
 6 Months Ended
Dec. 31, 2025
Earnings per share [Abstract]  
Earnings per share
Note 25. Earnings per share

   
6 months ended
31-Dec-25
    
12 months ended
30-Jun-25
  
   
$’000
     $’000  
                 
Earnings used in calculating earnings per share
                
Loss after income tax attributable to the owners of ioneer Limited
     (4,070 )     (9,554 )
                 
Weighted average number of ordinary shares used as the denominator
  
Number
    
Number
  
                 
Issued ordinary shares - opening balance
    
2,357,575,511
      
2,325,614,708
  
Effect of shares issued
    
56,390,855
      
31,960,803
  
Weighted average number of ordinary shares
    
2,413,966,366
      
2,357,575,511
  
                 
Weighted average number of shares (diluted)
   31-Dec-25
    30-Jun-25
 
             
Weighted average number of ordinary shares for basic EPS
    
2,413,966,366
      
2,357,575,511
  
Effect of dilution from options and rights on issue
    
-
      
-
  
Weighted average number of ordinary shares adjusted for effect of dilution
    
2,413,966,366
      
2,357,575,511
  

The options and performance rights are anti-dilutive and have been excluded from the diluted EPS calculation below:

   
31-Dec-25
Cents
    
30-Jun-25
Cents
  
                 
Basic earnings per share
    
(0.17
)
    
(0.41
)
Diluted earnings per share
    
(0.17
)
    
(0.41
)

Basic EPS is calculated by dividing the profit for the period attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period.

Diluted EPS is calculated by dividing the profit attributable to ordinary equity holders of the parent by the weighted average number of shares outstanding during the period plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The effect of the dilution from options and rights on issue in the financial year would be 76,665,575 (30 June 2025: 64,922,144). The impact of the potential ordinary shares is treated as dilutive only when their conversion to ordinary shares would decrease EPS.