v3.23.3

Earnings per share (Tables) | 9 Months Ended
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Sep. 30, 2023
Earnings per share [Abstract] |
Earnings per share | Average number of outstanding diluted shares for the nine-month period ended September 30, 2023 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the nine-month period ended September 30, 2022) on the settlement of the Green Exchangeable Notes (Note 14) and the potential issuance of 219,762 shares (224,269 shares for the nine-month period ended September 30, 2022) under the long-term incentive plans granted to employees. It also included the potential issuance of 596,681 shares to Algonquin for the nine-month period ended September 30, 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 nine-month period ended September 30, |
|  | 2023 |  |  | 2022 |
|  | ($ in thousands) |
Profit/(loss) attributable to Atlantica |  |  | 46,050 |  |  |  | (9,473 | )
Average number of ordinary shares outstanding (thousands) - basic |  |  | 116,149 |  |  |  | 114,236 |
Average number of ordinary shares outstanding (thousands) - diluted |  |  | 119,714 |  |  |  | 118,402 |
Earnings per share for the period (U.S. dollar per share) - basic |  |  | 0.40 |  |  |  | (0.08 | )
Earnings per share for the period (U.S. dollar per share) - diluted (*) |  |  | 0.40 |  |  |  | (0.09 | )
(*) The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the nine-month period ended September 30, 2023, as they have an antidilutive effect. For the nine-month period ended September 30, 2022, the potential ordinary shares related to the long-term incentive plans granted to employees and the ATM program have not been considered in the calculation of diluted earnings per share as they have an antidilutive effect.

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