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Earnings per share

12 Months Ended

Jun. 30, 2024

(Loss) / profit 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, 2024

June 30, 2023

June 30, 2022

Weighted - average outstanding shares

742

748

757

Adjustments for calculation of diluted earnings per share

Concepts that affect dilution

Weighted - average diluted common shares (i)

742

(ii)

820

816

(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, 2024			June 30, 2023		June 30, 2022
(Loss) / profit for the year of continuing operations attributable to equity holders of the parent		(29,126	)		223,825		276,741
Weighted average number of common shares outstanding		742			748		757
Basic earnings per share (i)		(39.25	)		299.23		365.58

(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.

	June 30, 2024			June 30, 2023		June 30, 2022
(Loss) / profit for the year of continuing operations attributable to equity holders of the parent		(29,126	)		223,825		276,741
Weighted average number of common shares outstanding		742			820		816
Diluted earnings per share (i)		(39.25	)		272.96		339.14

(i) EPSs for 2023 and 2022 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources.

(ii) Given that the result for the year showed losses, there is no diluted effect of such result.