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Earnings per share | 12 Months Ended
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Jun. 30, 2023
Earnings per share |
30. Earnings per share | 30. Earnings per share (a) Basic Basic earnings per share amounts are calculated in accordance with IAS 33, by dividing the profit attributable to equity holders of the Group by the weighted average number of common shares outstanding during the year, excluding common shares purchased by the Group and held as treasury shares.
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Profit/ (loss) for the year from continuing operations attributable to equity holders of the parent |  |  | 43,870 |  |  |  | 79,954 |  |  |  | (27,146 | )
Loss for the year from discontinued operations attributable to equity holders of the parent |  |  | - |  |  |  | - |  |  |  | (17,287 | )
Profit/ (loss) for the year attributable to equity holders of the parent |  |  | 43,870 |  |  |  | 79,954 |  |  |  | (44,433 | )
Weighted average number of common shares outstanding |  |  | 602 |  |  |  | 609 |  |  |  | 544 |
Basic earnings per share (ii) |  |  | 72.87 |  |  |  | 131.29 |  |  |  | (81.68 | )
(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.
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Profit/ (loss) for the year from continuing operations attributable to equity holders of the parent |  |  | 43,870 |  |  |  | 79,954 |  |  |  | (27,146 | )
Loss for the year from discontinued operations attributable to equity holders of the parent |  |  | - |  |  |  | - |  |  |  | (17,287 | )
Profit/ (loss) for the year per share attributable to equity holders of the parent |  |  | 43,870 |  |  |  | 79,954 |  |  |  | (44,433 | )
Weighted average number of common shares outstanding |  |  | 685 |  |  |  | 679 |  |  |  | 544 |
Diluted earnings per share (i)(ii) |  |  | 64.04 |  |  |  | 117.75 |  |  |  | (81.68 | )
(i) Given that the result for the year ended June 30, 2021 showed losses, there is no diluted effect of said result. (ii) Earnings per share for 2022 and 2021 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources. Below is a reconciliation between the weighted average number of ordinary shares outstanding and the weighted average number of diluted ordinary shares, considered for the calculation of earnings per share:
|  | 06.30.2023 |  |  | 06.30.2022 |  |  | 06.30.2021 |
Weighted average number of shares outstanding |  |  | 602 |  |  |  | 609 |  |  |  | 544 |
Treasury shares |  |  | (9 | ) |  |  | (20 | ) |  |  | - |
Warrants |  |  | 92 |  |  |  | 90 |  |  |  | - |
Weighted average number of common shares diluted |  |  | 685 |  |  |  | 679 |  |  |  | 544 |

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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 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS33_g70-73A__IAS33_g70-73A_TI -URIDate 2022-03-24 + Details
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