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Earnings per share (Tables)

12 Months Ended

Jun. 30, 2021

Text block [abstract]

Summary of Earnings Per Share


		2021				2020				2019
Earnings attributable to BHP shareholders (US$M)
- Continuing operations			11,304				7,956				8,648
- Total			11,304				7,956				8,306
Weighted average number of shares (Million)
- Basic			5,057				5,057				5,180
- Diluted			5,068				5,069				5,193
Basic earnings per ordinary share (US cents)
- Continuing operations			223.5				157.3				166.9
- Total			223.5				157.3				160.3
Diluted earnings per ordinary share (US cents)
- Continuing operations			223.0				157.0				166.5
- Total			223.0				157.0				159.9
Headline earnings per ordinary share (US cents)
- Basic			284.8				171.1				164.9
- Diluted			284.2				170.7				164.5

Summary of Reconciliation of Earnings Attributable to Ordinary Shareholders

Headline earnings is a Johannesburg Stock Exchange defined performance measure and is reconciled from earnings attributable to ordinary shareholders as follows:


		2021				2020				2019
		US$M				US$M				US$M
Earnings attributable to BHP shareholders			11,304				7,956				8,306
Adjusted for:
(Gain)/loss on sales of PP&E, Investments and Operations (1)			(50	)			4				(52	)
Impairments of property, plant and equipment, financial assets and intangibles			2,633				494				264
Samarco impairment expense			111				95				96
Cerrejón impairment expense			466				–				–
Other (2)			–				48				–
Recycling of re-measurements from equity to the income statement			–				–				(6	)
Tax effect of above adjustments			(60	)			54				(64	)

Subtotal of adjustments			3,100				695				238

Headline earnings			14,404				8,651				8,544

Diluted headline earnings			14,404				8,651				8,544

(1)	Included in other income.

(2)	Mainly represent BHP share of impairment embedded in the statutory income statement of the Group’s equity accounted investments.