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EARNINGS (LOSS) PER SHARE | 12 Months Ended
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Dec. 31, 2023
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EARNINGS (LOSS) PER SHARE |
18. | EARNINGS (LOSS) PER SHARE
Basic net earnings (loss) per share provides a measure of the interests of each ordinary common share in the Company’s performance over the year. Diluted net earnings (loss) per share adjusts basic net income (loss) per share for the effect of all dilutive potential common shares.
|  |  | For the year ended December 31, |
|  | 2023 |  |  | 2022 |
Basic earnings (loss) per share |  |  |  |  |  |  |  |
Net income (loss) attributable to NexGen shareholders |  |  | $  80,816 |  |  |  | $  (56,587) |
Weighted average number of common shares |  |  | 498,243,824 |  |  |  | 479,680,438 |
Basic earnings (loss) per share |  |  | $   0.16 |  |  |  | $ (0.12) |
Diluted earnings (loss) per share |  |  |  |  |  |  |  |
Diluted earnings (loss) available to NexGen shareholders |  |  | $  80,816 |  |  |  | $ (56,587) |
Weighted average number of common shares |  |  | 498,243,824 |  |  |  | 479,680,438 |
Effect of share options on issue |  |  | 14,698,606 |  |  |  | - |
Weighted average number of common shares (diluted) |  |  | 529,214,619 |  |  |  | 479,680,438 |
Diluted earnings (loss) per share |  |  | $ 0.16 |  |  |  | $ (0.12) |
As at December 31, 2023, 10,349,062 (December 31, 2022 – nil) options were excluded from the diluted weighted average number of common shares calculation.

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