XML 52 R36.htm IDEA: XBRL DOCUMENT

Earnings per share

12 Months Ended

Jun. 30, 2025

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