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Earnings per share | 6 Months Ended
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Jun. 30, 2026
Earnings per share [abstract] |
Earnings per share |
5.Earnings per share
The earnings per share calculations are based on the average number of share units representing the ordinary shares of PLC in issue during the period, less the average number of shares held as treasury shares. For 2025, the number of shares used in the calculation has been adjusted for the impact of the share consolidation that took place in December 2025, as if it took place at the start of each period presented. In calculating diluted earnings per share, a number of adjustments are made to the number of shares, principally the exercise of share plans by employees. Earnings per share for total operations for the six months were calculated as follows:
| First Half
| 2026 | 2025(a)
EPS – Basic |  |
Net profit attributable to shareholders’ equity (€ million) | 3,316 | 3,512
Average number of shares (millions of share units) | 2,175.1 | 2,188.6
EPS – basic (€) | 1.52 | 1.60
EPS – Basic from continuing operations |  |
Net profit from continuing operations attributable to shareholders’ equity (€ million) | 3,024 | 3,125
EPS – Basic from continuing operations (€) | 1.39 | 1.43
EPS – Basic from discontinued operations |  |
Net profit from discontinued operations attributable to shareholders’ equity (€ million) | 292 | 387
EPS – Basic from discontinued operations (€) | 0.13 | 0.18
EPS – Diluted |  |
Net profit attributable to shareholders’ equity (€ million) | 3,316 | 3,512
Adjusted average number of shares (millions of share units) | 2,183.2 | 2,199.6
EPS – diluted (€) | 1.52 | 1.60
EPS – Diluted from continuing operations |  |
Net profit from continuing operations attributable to shareholders’ equity (€ million) | 3,024 | 3,125
EPS – Diluted from continuing operations (€) | 1.38 | 1.42
EPS – Diluted from discontinued operations |  |
Net profit from discontinued operations attributable to shareholders’ equity (€ million) | 292 | 387
EPS – Diluted from discontinued operations (€) | 0.13 | 0.18
(a) 2025 comparatives have been re-presented to reflect the demerger of the Ice Cream Business Group. During the period the following movements in shares have taken place:
| Millions
Number of shares at 31 December 2025 (net of treasury shares) | 2,179.5
Shares repurchased under the share buyback programme | (30.7)
Net movements in shares under incentive schemes | 4.5
Number of shares at 30 June 2026 (net of treasury shares) | 2,153.3

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