v3.23.1

Earnings per share (Tables) | 3 Months Ended
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Mar. 31, 2023
Earnings per share [Abstract] |
Earnings per share | Average number of outstanding diluted shares for the three-month period ended March 31, 2023 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the three-month period ended March 31, 2022) on the settlement of the Green Exchangeable Notes (Note 14). It also included the potential issuance of 1,167,185 shares to Algonquin for the three-month period ended March 31, 2022 under the agreement signed on August 3, 2021, according to which Algonquin has the option, on a quarterly basis, to subscribe such number of shares to maintain its percentage in Atlantica in relation to the use of the ATM program (Note 13).
Item |  | For the three-month period ended March 31, |
|  | 2023 |  |  | 2022 |
|  | ($ in thousands) |
Loss attributable to Atlantica |  |  | (10,990 | ) |  |  | (12,042 | )
Average number of ordinary shares outstanding (thousands) - basic |  |  | 116,140 |  |  |  | 112,741 |
Average number of ordinary shares outstanding (thousands) - diluted |  |  | 119,487 |  |  |  | 116,894 |
Earnings per share for the period (U.S. dollar per share) - basic |  |  | (0.09 | ) |  |  | (0.11 | )
Earnings per share for the period (U.S. dollar per share) - diluted (*) |  |  | (0.09 | ) |  |  | (0.11 | )
(*) The potential ordinary shares related to the Green Exchangeable Notes and the ATM program have not been considered in the calculation of diluted earnings per share for the three-month periods ended March 31, 2023 and 2022, as they have an antidilutive effect.

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