69 2022 ANNUAL REPORT Notes to the CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2022 (cont.) 22 EARNINGS PER SHARE Earnings per share (“EPS”) is the amount of post-tax profit or loss attributable to each share. The Group presents basic and diluted EPS data for ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the period. Diluted EPS takes into account the dilutive effect of all potential ordinary shares, being unlisted employee performance and service rights on issue. CONSOLIDATED 30 June 2022 30 June 2021 $’000 $’000 Net (loss)/profit after income tax from continuing operations attributable to members of the parent company (48,578) (9,478) Net profit/(loss) after income tax from discontinued operations 20,049 (33,767) Net (loss)/profit after income tax attributable to members of the parent company (28,529) (43,245) CONSOLIDATED Weighted average no. of shares 2022 2021 Weighted average number of ordinary shares (‘000) Issued ordinary shares at 1 July 2,346,322 1,958,845 Effect of shares issued 21 August 2021 8,353 - Effect of shares issued 7 September 2021 266 - Effect of shares issued 20 July 2020 - 706 Effect of shares issued 11 September 2020 - 8,823 Effect of shares issued 25 November 2020 - 196 Effect of shares issued 25 March 2021 - 65,861 Effect of shares issued 16 April 2021 - 27,093 Weighted average number of ordinary shares at 30 June (basic) 2,354,941 2,061,524 Weighted-average number of ordinary shares (basic): 2,354,941 2,061,524 Effect of performance rights contingently issuable - - Effect of service rights contingently issuable - - Weighted average number of ordinary shares at 30 June (diluted) 2,354,941 2,061,524 Earnings per share (cents per share) Basic (loss)/profit per share (1.21) (2.08) Diluted (loss)/profit per share (1.21) (2.08) Basic (loss)/profit per share – continuing operations (2.06) (0.44) Diluted (loss)/profit per share – continuing operations (2.06) (0.44) For fully diluted (loss)/profit per share, the weighted average number of ordinary shares in issue is adjusted to assume conversion of dilutive potential ordinary shares if the Group has made a profit. The Group’s potentially dilutive securities consist of performance and service rights.
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