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Earnings per Share | 12 Months Ended
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Dec. 31, 2022
Disclosure of Earnings Per Share Text Block [Abstract] |
Earnings per share | Note 31. Earnings per share
|  | Consolidated |  |  |  |  |  |  |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Loss after income tax attributable to the owners of Mobilicom Limited |  |  | (341,469 | ) |  |  | (2,704,845 | ) |  |  | (2,781,899 | ) |  |  | (231,976 | )
|  | Number |  |  | Number |  |  | Number |  |  | Number |
Weighted average number of ordinary shares used in calculating basic earnings per share |  |  | 664,158,704 |  |  |  | 297,914,797 |  |  |  | 257,936,715 |  |  |  | 664,158,704 |
Weighted average number of ordinary shares used in calculating diluted earnings per share |  |  | 664,158,704 |  |  |  | 297,914,797 |  |  |  | 257,936,715 |  |  |  | 664,158,704 |
|  | AUD$ Cents |  |  | AUD$ Cents |  |  | AUD$ Cents |  |  | $ Cents |
Basic earnings per share |  |  | (0.05 | ) |  |  | (0.91 | ) |  |  | (1.08 | ) |  |  | (0.03 | )
Diluted earnings per share |  |  | (0.05 | ) |  |  | (0.91 | ) |  |  | (1.08 | ) |  |  | (0.03 | )
The rights to options held by option holders have not been included in the weighted average number of ordinary shares for the purposes of calculating diluted EPS as they do not meet the requirements for inclusion in IASB 133 “Earnings per Share”. The rights to options are non-dilutive as the company is loss generating. Accounting policy for earnings per share Basic earnings per share Basic earnings per share is calculated by dividing the profit attributable to the owners of Mobilicom Limited, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements in ordinary shares issued during the financial year. Diluted earnings per share Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after-income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.

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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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