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Earnings (loss) per share | 12 Months Ended
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Dec. 31, 2021
Earnings per share [abstract] |
Earnings (loss) per share | Earnings (loss) per share Basic earnings (loss) per share is calculated by dividing net income (loss) for the year attributed to the owners of the parent by the weighted average number of ordinary shares outstanding during the year. The numerator of the Earnings per Share (“EPS”) calculation is adjusted to allocate undistributed earnings as if all earnings for the period had been distributed. In determining the numerator of basic EPS, earnings attributable to the Group is allocated as follows:
| 2021 |  | 2020 |  | 2019
Net income (loss) attributable to Owners of the Parent | (1,358,813) |  |  | 854,071 |  |  | 803,232 |
Numerator of basic and diluted EPS | (1,358,813) |  |  | 854,071 |  |  | 803,232 |
As of December 31, 2021, the shares issued in connection with the acquisition of non-controlling interest in PDCA were adjusted to basic and diluted EPS calculation since the acquisition date. As of December 31, 2020, the shares issued in connection with the acquisition of Vitta Group and the follow-on offering were adjusted to basic and diluted EPS calculation since the acquisition date. As of December 31, 2019, only the RSU and stock options are included in diluted EPS calculation for the year then ended. The following table contains the earnings per share of the Group for the years ended December 31, 2021, 2020 and 2019 (in thousands except share and per share amounts):
| 2021 |  | 2020 |  | 2019
Numerator of basic EPS | (1,358,813) |  |  | 854,071 |  |  | 803,232 |
Weighted average number of outstanding shares | 308,905,398 |  |  | 289,289,033 |  |  | 277,320,157 |
Denominator of basic EPS | 308,905,398 |  |  | 289,289,033 |  |  | 277,320,157 |
Basic earnings (loss) per share - R$ | (4.40) |  |  | 2.95 |  |  | 2.90 |
Numerator of diluted EPS | (1,358,813) |  |  | 854,071 |  |  | 803,232 |
Share-based payments (i) | — |  |  | 4,448,505 |  |  | 4,845,504 |
Weighted average number of outstanding shares | 308,905,398 |  |  | 289,289,033 |  |  | 277,320,157 |
Denominator of diluted EPS | 308,905,398 |  |  | 293,737,538 |  |  | 282,165,661 |
Diluted earnings (loss) per share - R$ | (4.40) |  |  | 2.91 |  |  | 2.85 |
(i) | Diluted earnings per share are calculated by adjusting the weighted average number of shares outstanding, considering potentially convertible instruments. However, due to the loss for the period ended December 31, 2021, these instruments issued have a non-diluting effect, therefore, they were not considered in the total number of outstanding shares to determine the diluted loss per share.

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