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Earnings per share (Tables) | 12 Months Ended
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Dec. 31, 2021
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Summary of Calculation of Earnings per Share | 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 disclosure of earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2021-01-01 -Paragraph 66 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=33&code=ifrs-tx-2021-en-r&anchor=para_66&doctype=Standard -URIDate 2021-03-24 + Details
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