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Earnings per share | 12 Months Ended
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Jun. 30, 2025
Earnings per share |
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.
|  | 06.30.2025 |  |  | 06.30.2024 Restated (ii) |  |  | 06.30.2023 Restated (ii) |
Profit for the year attributable to equity holders of the parent |  |  | 96,148 |  |  |  | 127,197 |  |  |  | 228,761 |
Weighted average number of common shares outstanding |  |  | 598 |  |  |  | 592 |  |  |  | 602 |
Basic earnings per share (i) |  |  | 160.81 |  |  |  | 214.71 |  |  |  | 380.00 |
(i) Earnings per share as of June 30, 2023 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources. (ii) See Note 1 to these Consolidated Financial Statements. (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.
|  | 06.30.2025 |  |  | 06.30.2024 Restated (ii) |  |  | 06.30.2023 Restated (ii) |
Profit for the year per share attributable to equity holders of the parent |  |  | 96,148 |  |  |  | 127,197 |  |  |  | 228,761 |
Weighted average number of common shares outstanding |  |  | 662 |  |  |  | 702 |  |  |  | 685 |
Diluted earnings per share (i) |  |  | 145.22 |  |  |  | 181.25 |  |  |  | 333.96 |
(i) Earnings per share as of June 30, 2023 show the comparative impact in the capital increases, where there was no corresponding change in the entity’s resources. (ii) See Note 1 to these Consolidated Financial Statements. 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:
|  | 06.30.2025 |  |  | 06.30.2024 |  |  | 06.30.2023 |
Weighted average number of shares outstanding |  |  | 598 |  |  |  | 592 |  |  |  | 602 |
Concepts that affect dilution |  |  | 64 |  |  |  | 110 |  |  |  | 83 |
Weighted average number of common shares diluted |  |  | 662 |  |  |  | 702 |  |  |  | 685 |

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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 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS33_g70-73A_TI -URIDate 2024-03-27 + Details
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