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Earnings per share

12 Months Ended

Jun. 30, 2023

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