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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.