XML 31 R16.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 8 - Earnings Per Share | 12 Months Ended
--- | ---
Dec. 31, 2024
Earnings per ADS and per ordinary share: |
Earnings Per Share | Note 8. Ear nings Per Share Basic earnings per share is calculated by dividing the net income for the year attributable to ordinary equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share is calculated by increasing the denominator by the effect of unexercised equity awards, specifically (i) the number of ordinary shares that would be issued pursuant to Opera’s share incentive plan based on period-average employee equity awards, partially offset by (ii) the number of ordinary shares that could have been repurchased with the amount of unamortized share-based compensation expense related to such equity awards at the period-average market price per share. The table below presents basic and diluted earnings per share:
|  | Year ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Basic earnings per share |  | $ | 0.14 |  |  | $ | 1.72 |  |  | $ | 0.91 |
Diluted earnings per share |  | $ | 0.14 |  |  | $ | 1.69 |  |  | $ | 0.90 |
The table below shows the calculations of basic and diluted weighted-average number of shares:
|  | Year ended December 31, |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Issued shares at beginning of period |  |  | 115,145,866 |  |  |  | 89,215,121 |  |  |  | 87,518,284 |
Effect of shares issued upon exercise of equity awards |  |  | 790,476 |  |  |  | 1,003,925 |  |  |  | 944,983 |
Effect of share repurchases |  |  | (6,457,254 | ) |  |  | (963,143 | ) |  |  | — |
Basic weighted-average number of shares in the period |  |  | 109,479,088 |  |  |  | 89,255,903 |  |  |  | 88,463,267 |
Effect of unexercised equity awards |  |  | 853,464 |  |  |  | 1,665,705 |  |  |  | 1,213,007 |
Diluted weighted-average number of shares in the period |  |  | 110,332,552 |  |  |  | 90,921,608 |  |  |  | 89,676,274 |
See Note 4 for details on Opera’s share incentive plan and Note 16 for information on share repurchases.

X
- References No definition available. + Details
Name: | ifrs-full_EarningsPerShareAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_EarningsPerShareExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration