v3.24.1.u1
Earnings per share (Tables)
 3 Months Ended
Mar. 31, 2024
Earnings per share [Abstract]  
Earnings per share
Average number of outstanding diluted shares for the three-month period ended March 31, 2024 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the three-month period ended March 31, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 261,803 shares (224,063 shares for the three-month period ended March 31, 2023) under the long-term incentive plans granted to employees.

 Item  
For the three-month period ended
March 31,
 
   
2024
    
2023
  
   
($ in thousands)
  
Loss attributable to Atlantica
    
(5,392
)
    
(10,990
)
Average number of ordinary shares outstanding (thousands) - basic
    
116,159
      
116,140
  
Average number of ordinary shares outstanding (thousands) - diluted
    
119,768
      
119,712
  
Earnings per share for the period (U.S. dollar per share) - basic
    
(0.05
)
    
(0.09
)
Earnings per share for the period (U.S. dollar per share) - diluted (*)
    
(0.05
)
    
(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 three-month periods ended March 31, 2024, and 2023, as they have an antidilutive effect.