v3.26.1
(LOSS) / PROFIT PER SHARE
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
(LOSS) / PROFIT PER SHARE

33       (LOSS) / PROFIT PER SHARE

 

Basic income per share is calculated by dividing the income attributable to owners of the Company by the weighted average number of ordinary shares outstanding during the year.

 

Diluted income per share is calculated using the “treasury stock method” in assessing the dilution impact of convertible instruments until maturity. The treasury stock method assumes that all convertible instruments until maturity have been converted in determining fully diluted profit per share if they are in-the-money, except where such conversion would be anti-dilutive. In the event of a share consolidation or share division, the calculation of basic and diluted income (loss) per share is adjusted retrospectively for all periods presented.

 

The following table summarizes activity for the year ended December 31:

 

                       
    2025     2024     2023  
(Loss) / Profit for the year     (79,340 )     (30,271 )     31,880  
                         
Weighted average number of ordinary shares outstanding - basic     78,251,116       72,204,049       72,128,723  
Weighted average number of ordinary shares outstanding - diluted     78,251,116       72,204,049       72,605,064  
                         
(Loss) / Profit per share - basic     (1.01 )     (0.42 )     0.44  
(Loss) / Profit per share - diluted     (1.01 )     (0.42 )     0.44