D.31. Earnings per share

D.31. Earnings per share

In accordance with IAS 33, the diluted and basic earnings per share are calculated as follows:

Earnings per share

 

 

2023/24

 

2024/25

 

 

 

 

 

Profit attributable to equity holders of the parent (in millions of euros)

 

100.8

 

153.5

 

 

 

 

 

Issued ordinary shares (average)

 

178,549,163

 

178,549,163

Effect of treasury shares held (average)

 

–7,036,040

 

–7,098,547

Weighted average number of outstanding ordinary shares

 

171,513,123

 

171,450,616

 

 

 

 

 

Basic and diluted earnings per share (euros) from continuing operations

 

0.64

 

0.90

Basic and diluted earnings per share (euros) from discontinued operations

 

–0.05

 

0.00

Diluted and basic earnings per share (euros)

 

0.59

 

0.90

The convertible bond issued on April 28, 2023 is not included in the calculation of diluted earnings per share as of March 31, 2025, and March 31, 2024, as it would have had an anti-dilutive effect. The convertible bond could potentially dilute earnings per share in the future; if the conversion right is exercised, the number of shares would increase by 6,174,761 based on the conversion price as of the balance sheet date (see Note D.17. Equity).

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