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Earnings per share

12 Months Ended

Jun. 30, 2023

Profit / (loss) per share attributable to equity holders of the parent: (ii)

28. Earnings per share

Below is a reconciliation between the weighted-average number of common shares outstanding and the diluted weighted-average number of common shares.

	June 30, 2023			June 30, 2022			June 30, 2021
Weighted - average outstanding shares		748			756			550
Adjustments for calculation of diluted earnings per share
Treasury shares		(11	)		(23	)		-
Warrants		8			8			-
Weighted - average diluted common shares		745			741			550

(a) Basic

Basic earnings per share amounts are calculated in accordance with IAS 33 "Earning per share" by dividing the profit attributable to equity holders of the Group by the weighted average number of common shares outstanding during the year.

	June 30, 2023		June 30, 2022		June 30, 2021
Profit / (loss) for the year of continuing operations attributable to equity holders of the parent		60,243		74,487		(80,877	)
Loss for the year of discontinued operations attributable to equity holders of the parent		-		-		(24,923	)
Profit / (loss) for the year attributable to equity holders of the parent		60,243		74,487		(105,800	)
Weighted average number of common shares outstanding		748		756		550
Basic earnings per share (i)		80.54		98.53		(192.36	)

(b) Diluted

Diluted earnings per share amounts are calculated by adjusting the weighted average number of common shares outstanding to assume conversion of all dilutive potential shares. The Group holds treasury shares and, as of fiscal year 2021, warrants associated with incentive plans with potentially dilutive effect.

	June 30, 2023		June 30, 2022		June 30, 2021
Profit / (loss) for the year of continuing operations attributable to equity holders of the parent		60,243		74,487		(80,877	)
Loss for the year of discontinued operations attributable to equity holders of the parent		-		-		(24,923	)
Profit / (loss) for the year per share attributable to equity holders of the parent		60,243		74,487		(105,800	)
Weighted average number of common shares outstanding		745		741		550
Diluted earnings per share		80.86		100.52		(192.36	)

(i) EPSs for 2022 and 2021 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources.