XML 61 R41.htm IDEA: XBRL DOCUMENT
v3.26.1

Earnings per share (basic and diluted) | 12 Months Ended
--- | ---
Dec. 31, 2025
Earnings per share [abstract] |
Earnings per share (basic and diluted) | 33 Earnings per share (basic and diluted)
Basic earnings per share is calculated by dividing net income for the period attributed to the owners of the parent by the weighted average number of ordinary shares outstanding during the period. Diluted earnings per share is calculated by dividing net income attributable to owners of XP Inc by the weighted average number of shares outstanding during the year plus the weighted average number of shares that would be issued on conversion of all dilutive potential shares into shares by applying the treasury stock method. The shares in the share-based plan are the only shares with potential dilutive effect. The following table presents the calculation of basic and diluted earnings per share:
| 2025 |  | 2024 |  | 2023
Net Income attributable to owners of the Parent | 5,169,787 |  |  | 4,513,409 |  |  | 3,898,702 |
Basic weighted average number of outstanding shares (i) (iii) | 527,318 |  |  | 541,673 |  |  | 539,835 |
Basic earnings per share - R$ | 9.8039 |  |  | 8.3324 |  |  | 7.2220 |
Effect of dilution |  |  |  |  |
Share-based plan (ii) (iii) | 4,605 |  |  | 6,646 |  |  | 4,377 |
Diluted weighted average number of outstanding shares (iii) | 531,923 |  |  | 548,319 |  |  | 544,212 |
Diluted earnings per share - R$ | 9.7191 |  |  | 8.2314 |  |  | 7.1639 |
(i)See on note 24, the number of XP Inc.’s outstanding common shares during the year. (ii)See on note 32, the number of shares granted and forfeited during the year regarding XP Inc.’s share-based plan. (iii)Thousands of shares.

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2025-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2025-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfEarningsPerShareExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_EarningsPerShareAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration