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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2023
EARNINGS PER SHARE |
EARNINGS PER SHARE | NOTE 33 - EARNINGS PER SHARE ​ (a) Basic ​ Basic earnings per share are calculated by dividing the profit attributable to the Company’s shareholders by the weighted average number of shares issued, excluding those purchased by the Company and held as treasury shares. Preferred shares have a guaranteed right (per share) of the superiority of at least 10% in the distribution of Dividends and/or Interest on Equity concerning ordinary shares. ​
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12/31/2023
Numerator |  | Ordinary |  | Preferred A |  | Preferred B |  | Total
Profit attributable to each class of shares - Continued Operation |  | 4,237,649 |  | 318 |  | 643,822 |  | 4,881,788
Loss attributable to each class of shares - Discontinued Operation |  | (288,206) |  | (22) |  | (43,786) |  | (332,014)
Profit for the Year |  | 3,949,443 |  | 296 |  | 600,036 |  | 4,549,774
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Denominator |  | Ordinary |  | Preferred A |  | Preferred B |  |
Weighted average number of shares |  | 1,995,507 |  | 136 |  | 275,614 |  |
% of shares in relation to the total |  | 87.86 | % | 0.01 | % | 12.13 | % |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic earnings per share from continuing operations (R$) |  | 2.12 |  | 2.34 |  | 2.34 |  |
Basic earnings per share from discontinued operation (R $) |  | (0.14) |  | (0.16) |  | (0.16) |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (R$) - Basic |  | 1.98 |  | 2.18 |  | 2.18 |  |
​ ​ ​
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12/31/2022
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Numerator |  | Ordinary |  | Preferred A |  | Preferred B |  | Total
Profit attributable to each class of shares - Continued Operation |  | 2,239,391 |  | 215 |  | 408,987 |  | 2,648,592
Loss attributable to each class of shares - Discontinued Operation |  | 834,329 |  | 80 |  | 152,376 |  | 986,785
Profit for the Year |  | 3,073,720 |  | 295 |  | 561,363 |  | 3,635,377
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Denominator |  | Ordinary |  | Preferred A |  | Preferred B | ​ | ​
Weighted average number of shares |  | 1,686,088 |  | 147 |  | 279,941 | ​ | ​
% of shares in relation to the total |  | 85.75 | % | 0.01 | % | 14.24 | % | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic earnings per share from continuing operations (R$) |  | 1.33 |  | 1.46 |  | 1.46 | ​ | ​
Basic earnings per share from discontinued operation (R$) |  | 0.49 |  | 0.54 |  | 0.54 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (R$) - Basic |  | 1.82 |  | 2.01 |  | 2.01 | ​ | ​
​ (a) Diluted ​ As of December 31, 2023, based on the liability balance relating to the compulsory loan, the dilution was simulated with an increase of 25,822 B preferred shares in earnings per share, as shown below. ​
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12/31/2023
​ |  | ​ |  | ​ |  | Converted |  | ​ |  | ​
Numerator | ​ | Ordinary | ​ | Preferred A | ​ | Preferred B | ​ | Preferred B | ​ | Total
Profit attributable to each class of shares - Continued Operation |  | 4,185,927 |  | 314 |  | 59,583 |  | 635,964 |  | 4,881,788
Loss attributable to each class of shares - Discontinued Operation |  | (284,688) |  | (21) |  | (4,052) |  | (43,252) |  | (332,014)
Profit for the Year |  | 3,901,239 |  | 293 |  | 55,531 |  | 592,712 |  | 4,549,774
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Converted |  | ​ |  |
Denominator |  | Ordinary |  | Preferred A |  | Preferred B | ​ | Preferred B | ​ | ​
Weighted average number of shares in thousands |  | 1,995,507 |  | 136 |  | 25,822 |  | 275,614 |  |
% of shares in relation to the total |  | 86.87 | % | 0.01 | % | 1.12 | % | 12.00 | % |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share - diluted |  | 2.10 |  | 2.31 |  | 2.31 |  | 2.31 |  |
Diluted earnings per share from discontinued operation (R$) |  | (0.14) |  | (0.16) |  | (0.16) |  | (0.16) |  |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (R$) - diluted |  | 1.96 |  | 2.15 |  | 2.15 |  | 2.15 |  |
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
12/31/2022
​ |  | ​ |  | ​ |  | Converted |  | ​ |  | ​
Numerator | ​ | Ordinary | ​ | Preferred A | ​ | Preferred B | ​ | Preferred B | ​ | Total
Profit attributable to each class of shares - Continued Operation |  | 2,206,702 |  | 212 |  | 38,663 |  | 403,016 |  | 2,648,592
Loss attributable to each class of shares - Discontinued Operation |  | 822,150 |  | 79 |  | 14,404 |  | 150,152 |  | 986,785
Profit for the Year |  | 3,028,852 |  | 291 |  | 53,067 |  | 553,168 |  | 3,635,377
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | Converted |  | ​ | ​ | ​
Denominator | ​ | Ordinary | ​ | Preferred A |  | Preferred B | ​ | Preferred B | ​ | ​
Weighted average number of shares in thousands |  | 1,686,088 |  | 147 |  | 26,856 |  | 279,941 | ​ | ​
% of shares in relation to the total |  | 84.60 | % | 0.01 | % | 1.35 | % | 14.05 | % | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share - diluted |  | 1.31 |  | 1.44 |  | 1.44 |  | 1.44 | ​ | ​
Diluted earnings per share from discontinued operation (R$) |  | 0.49 |  | 0.54 |  | 0.54 |  | 0.54 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Earnings per share (R$) - diluted |  | 1.80 |  | 1.98 |  | 1.98 |  | 1.98 | ​ | ​
​ Accounting Policy ​ In order to obtain the basic result per share, Eletrobras divides the profit or loss attributable to the holders of Eletrobras common shares by the weighted average number of common shares held by shareholders (excluding those held in treasury) during the financial year. In the case of a consolidated balance sheet, the profit or loss attributable to the Company refers to the Parent Company’s portion. In this way, non-controlling interests are excluded. ​ In order to obtain the diluted result per share, Eletrobras assumed the exercise of options, subscription bonuses and other potential dilutive effects. Its only dilutive effect is the conversion of the compulsory loan. The presumed values arising from these instruments should be considered as having been received from the issue of shares at the average market price of the shares during the year. ​ According to the Dividend Policy, Preferred shares have a guaranteed right (per share) of the superiority of at least 10% in the distribution of Dividends and/or Interest on Equity concerning common shares.

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