XML 64 R34.htm IDEA: XBRL DOCUMENT v3.25.1
Earnings per share
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
Earnings per share

Note 25 - Earnings per share

a) Basic earnings per share

Net income attributable to ITAÚ UNIBANCO HOLDING's shareholders is divided by the average number of outstanding shares in the period, excluding treasury shares.

     
  01/01 to 12/31/2024 01/01 to 12/31/2023 01/01 to 12/31/2022
Net income attributable to owners of the parent company 41,085 33,105 29,207
Minimum non-cumulative dividends on preferred shares (117) (117) (117)
Retained earnings to be distributed to common equity owners in an amount per share equal to the minimum dividend payable to preferred equity owners (120) (120) (120)
Retained earnings to be distributed, on a pro rata basis, to common and preferred equity owners:      
Common 20,691 16,634 14,661
Preferred 20,157 16,234 14,309
Total net income available to equity owners      
Common 20,811 16,754 14,781
Preferred 20,274 16,351 14,426
Weighted average number of outstanding shares      
Common 5,454,119,395 5,454,119,395 5,454,119,395
Preferred 5,313,264,028 5,323,043,889 5,322,863,899
Basic earnings per share – R$      
Common 3.82 3.07 2.71
Preferred 3.82 3.07 2.71

 

Basic and diluted earnings per share and the weighted average of the number of outstanding shares were adjusted to reflect the share bonus described in Note 34.

b) Diluted earnings per share

Calculated similarly to the basic earnings per share; however, it includes the conversion of all preferred shares potentially dilutable in the denominator.

     
  01/01 to 12/31/2024 01/01 to 12/31/2023 01/01 to 12/31/2022
Net income available to preferred equity owners 20,274 16,351 14,426
Dividends on preferred shares after dilution effects 153 104 81
Net income available to preferred equity owners considering preferred shares after the dilution effect 20,427 16,455 14,507
Net income available to ordinary equity owners 20,811 16,754 14,781
Dividend on preferred shares after dilution effects (153) (104) (81)
Net income available to ordinary equity owners considering preferred shares after the dilution effect 20,658 16,650 14,700
Adjusted weighted average of shares      
Common 5,454,119,395 5,454,119,395 5,454,119,395
Preferred 5,393,166,984 5,390,443,388 5,382,629,327
Preferred 5,313,264,028 5,323,043,889 5,322,863,899
Incremental as per share-based payment plans 79,902,956 67,399,499 59,765,428
Diluted earnings per share – R$      
Common 3.79 3.05 2.70
Preferred 3.79 3.05 2.70

 

There was no potentially antidulitive effect of the shares in share-based payment plans, in both periods. 

Basic and diluted earnings per share and the weighted average of the number of outstanding shares were adjusted to reflect the share bonus described in Note 34.