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Earnings per share (Tables)

12 Months Ended

Jun. 30, 2023

Text block [abstract]

Summary of Earnings Per Share


		2023				2022				2021
Earnings attributable to BHP shareholders (US$M)
- Continuing operations			12,921				20,245				11,529
- Total			12,921				30,900				11,304
Weighted average number of shares (Million)
- Basic			5,064				5,061				5,057
- Diluted			5,073				5,071				5,068
Basic earnings per ordinary share (US cents)
- Continuing operations			255.2				400.0				228.0
- Total			255.2				610.6				223.5
Diluted earnings per ordinary share (US cents)
- Continuing operations			254.7				399.2				227.5
- Total			254.7				609.3				223.0
Headline earnings per ordinary share (US cents)
- Basic			256.1				439.0				284.8
- Diluted			255.7				438.1				284.2

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:


		2023				2022				2021
		US$M				US$M				US$M
Earnings attributable to BHP shareholders			12,921				30,900				11,304
Adjusted for:
(Gain)/loss on sales of PP&E, Investments and Operations 1			(9	)			(95	)			(50	)
Impairments of property, plant and equipment, financial assets and intangibles			75				515				2,633
Samarco impairment expense			–				–				111
Cerrejón impairment expense			–				–				466
Gain on disposal of BHP Mitsui Coal			–				(840	)			–
Gain on merger of Petroleum			–				(8,167	)			–
Tax effect of above adjustments			(17	)			(97	)			(60	)

Subtotal of adjustments			49				(8,684	)			3,100

Headline earnings			12,970				22,216				14,404

Diluted headline earnings			12,970				22,216				14,404

1	Included in other income.