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Earnings per share | 12 Months Ended
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Dec. 31, 2021
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Earnings per share | 18. Earnings per share Accounting policy a) Basic earnings per share Basic earnings per share are calculated by dividing: i. the profit attributable to the owners of the company, excluding any equity service costs other than common shares; and ii. by the weighted average number of common shares outstanding during the year, adjusted by the bonus elements in common shares issued during the period and excluding treasury shares, if applicable. b) Diluted earnings per share Diluted earnings per share adjust the amounts used in determining basic earnings per share to take into account: i. the effect after tax on interest income and other financing costs associated with potential diluting common shares; and ii. the weighted average number of additional common shares that would be outstanding, assuming conversion of all potential dilutive common shares. Basic earnings per share are calculated by dividing net earnings by the weighted average number of common shares outstanding during the period. The diluted earnings per share are calculated by adjusting the earnings and the number of shares by the impacts of potentially dilutive instruments. For the purpose of calculating basic and dilutive earnings per share for all periods presented, the number of ordinary shares outstanding of Cosan S.A., as a result of the corporate reorganization, was reflected retroactively as of January 1, 2019. On April 30, 2021, the Annual and Extraordinary General Meeting approved a share split in the proportion of 1:4. Consequently, the effect of the share split was retroactively reflected in all periods presented. The following table sets forth the calculation of earnings per share (in thousands of Brazilian reais, except per share amounts):
| December 31, 2021 |  |  | December 31, 2020 (restated) |  |  | December 31, 2019 (restated) |  |
Profit attributable to the holders of the |  |  |  |  |  |  |  |  |
Company’s common shares used in the |  |  |  |  |  |  |  |  |
calculation of basic earnings per share | 6,312,140 |  |  | 859,482 |  |  | 1,316,341 |  |
Profit from continuing operations attributable |  |  |  |  |  |  |  |  |
to the ordinary equity holders of the Company |  |  |  |  |  |  |  |  |
used in calculating basic earnings per share | 6,312,140 |  |  | 859,482 |  |  | 1,305,320 |  |
Dilutive effect of the share-based plan of subsidiaries | (5,249 | ) |  | (5,739 | ) |  | (5,714 | ) |
Profit attributable to the holders of the |  |  |  |  |  |  |  |  |
Company’s common shares used in the |  |  |  |  |  |  |  |  |
calculation of diluted earnings per share | 6,306,891 |  |  | 853,743 |  |  | 1,310,627 |  |
Profit from continuing operations attributable |  |  |  |  |  |  |  |  |
to the ordinary equity holders of the Company |  |  |  |  |  |  |  |  |
used in calculating diluted earnings per share | 6,306,891 |  |  | 853,743 |  |  | 1,299,606 |  |
Weighted average number of outstanding |  |  |  |  |  |  |  |  |
Shares of Cosan S.A. (in thousands of shares) |  |  |  |  |  |  |  |  |
Basic | 1,834,533 |  |  | 1,834,533 |  |  | 1,834,533 |  |
Dilutive effect of the share-based plan | 4,687 |  |  | 6,741 |  |  | 8,530 |  |
Dilutive | 1,839,220 |  |  | 1,841,274 |  |  | 1,843,063 |  |
Earnings per share |  |  |  |  |  |  |  |  |
Basic | R$3.4407 |  |  | R$0.4685 |  |  | R$0.7175 |  |
Diluted | R$3.4291 |  |  | R$0.4637 |  |  | R$0.7111 |  |
Earnings per share from continuing operations |  |  |  |  |  |  |  |  |
Basic | R$3.4407 |  |  | R$0.4685 |  |  | R$0.7115 |  |
Diluted | R$3.4291 |  |  | R$0.4637 |  |  | R$0.7051 |  |
Dilutive instruments The Company’s subsidiaries have two categories of potential dilutive effects: share options and put options. For the share options, a calculation is done to determine the effect of the dilution in the profit attributable to shareholders of the parent due the exercise of the share options at subsidiaries. For the put option, is assumed to have been converted into ordinary shares, and the profit attributable to shareholders of the parent is adjusted. Anti-dilutive instruments For the year ended December 31, 2021, 45,765,000 shares related to the Cosan S.A. share buyback plan were not considered in the diluted earnings per share analysis, as they would have an anti-dilutive effect.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2021-03-24 + Details
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