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Earnings Per Share (EPS) | 12 Months Ended
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Dec. 31, 2023
Earnings Per Share (EPS) |
Earnings Per Share (EPS) | Note 12 Earnings Per Share (EPS) Basic EPS is calculated by dividing the profit for the year attributable to ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is calculated by dividing the profit attributable to ordinary holders of the parent by the weighted average number of ordinary shares outstanding during the year plus the weighted average number of ordinary shares that would be issued on conversion of all the dilutive potential ordinary shares into ordinary shares. The weighted average number of ordinary shares takes into account the weighted average effect of share based payments during the year as well as issuance of shares in connection with business combination with Eneti. In December 2023, 113 million shares were issued for this business combination. The following table reflects the income and share data used in the basic and diluted EPS calculations: ​
​ | ​ | ​ | ​ | ​
EUR’000 |  | 2023 | 2022 | 2021
Profit attributable to ordinary equity holders of the parent for basic earnings |  | 11,498 | 35,541 | 7,451
Profit attributable to ordinary equity holders of the parent adjusted for the effect of dilution |  | 11,498 | 35,541 | 7,451
​
​ | ​ | ​ | ​ | ​
Thousands |  | 2023 | 2022 | 2021
Weighted average number of ordinary shares for basic EPS1 |  | 201,362 | 163,219 | 131,161
Effect of dilution from shared based payments programme |  | 1,861 | 676 | —
Weighted average number of ordinary shares adjusted for the effect of dilution1 |  | 203,223 | 163,895 | 131,161
​ There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorization of these Financial Statements. 1The weighted average number of shares takes into account the weighted average effect of share based payments during the year.

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- Definition The disclosure of earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_66&doctype=Standard -URIDate 2023-03-23 + Details
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