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Earnings per share | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2018 | Dec. 31, 2017
Text block1 [abstract] |  |
Earnings per share |
18. | Earnings per share
| a) | Basic
Basic earnings per share are calculated by dividing the profit attributable to shareholders of the PagSeguro Group by the weighted average number of common shares issued and outstanding during the three-month periods ended March 31, 2018 and 2017:
|  | March 31, 2018 |  |  | March 31, 2017 |
Profit attributable to stockholders of the Company |  |  | 148,378 |  |  |  | 60,624 |
Weighted average number of outstanding common shares (thousands) |  |  | 297,454,853 |  |  |  | 262,288,607 |
Basic earnings per share—R$ |  |  | 0.4988 |  |  |  | 0.2311 |
| b) | Diluted
Diluted earnings per share is calculated by adjusting the weighted average number of common shares outstanding to assume the conversion of all potential common shares with dilutive effects. The Company has as category of potential common shares with dilutive effects only share-based long-term incentive plan. In this case, a calculation is done to determine the number of shares that could have been acquired at fair value.
|  | March 31, 2018 |  |  | March 31, 2017 |
Profit used to determine diluted earnings per share |  |  | 148,378 |  |  |  | 60,624 |
Weighted average number of outstanding common shares (thousands) |  |  | 297,454,853 |  |  |  | 262,288,607 |
Number of shares under option |  |  | 3,469,011 |  |  |  | — |
Nmber of shares that would have been |  |  | (2,339,734 | ) |  |  | — |
Weighted average number of common shares for diluted earnings per share (thousands) |  |  | 298,584,130 |  |  |  | 262,288,607 |
Diluted earnings per share—R$ |  |  | 0.4969 |  |  |  | 0.2311 |
20. | Earnings per share
Basic and diluted earnings per share are calculated by dividing the profit attributable to shareholders of PagSeguro Group by the weighted average number of common shares issued and outstanding during the year:
|  | December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Profit attributable to owners of the Company |  |  | 478,781 |  |  |  | 127,186 |  |  |  | 35,084 |
Weighted average number of common shares |  |  | 262,288,607 |  |  |  | 262,288,607 |  |  |  | 262,288,607 |
Basic and diluted earnings per share – in reais |  |  | 1.8254 |  |  |  | 0.4849 |  |  |  | 0.1338 |
The denominator was retrospectively adjusted for the issuance of new shares as a result of the reorganization of companies under common control, as further described in Note 1, as well as to the reverse share split approved and executed on August 01, 2017 (See note 19). PagSeguro Group’s basic earnings per share equal its diluted earnings per share, since PagSeguro Group does not have any dilutive instruments.

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