v3.26.1
Earnings per share
6 Months Ended
Jun. 30, 2026
Earnings per share  
Earnings per share

6.Earnings per share

Basic earnings/(loss) per share amounts are calculated by dividing profit/(loss) for the period net of tax attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period.

Diluted earnings/(loss) per share amounts are calculated by dividing the net profit/(loss) for the period net of tax attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the period plus the weighted average number of ordinary shares that would be issued on conversion of all the potentially dilutive instruments into ordinary shares.

The following reflects the earnings and number of shares used in basic and diluted loss per share computations for the three and six months ended June 30, 2026 and 2025:

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Six months ended

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Six months ended

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Three months ended

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Three months ended

June 30, 2026

June 30, 2025

June 30, 2026

June 30, 2025

Profit for the period net of tax attributable to ordinary equity holders of the parent for basic earnings

37,348

30,891

19,944

16,625

Weighted average number of ordinary shares for basic earnings per share

18,150,489

18,124,482

18,150,489

18,131,797

Weighted average number of ordinary shares for diluted earnings per share

18,508,238

18,420,761

18,471,952

18,519,769

Earnings per share:

Earnings attributable to ordinary equity holders of the parent, US$ - basic

 

2.06

 

1.70

 

1.10

 

0.92

Earnings attributable to ordinary equity holders of the parent, US$ - diluted

 

2.02

 

1.68

 

1.08

 

0.90

The Company does not consider the effect of its public warrants, and its private placement warrants in the calculation of diluted loss per share, since they do not have a dilutive effect as at the reporting date as they are out of the money. Deferred exchange shares are also not considered by the Company in the calculation of the basic and diluted earnings per share due to the expiration of the right to their receipt in respect of the entire number of 2,000,000 deferred exchange shares as of the reporting date.