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Earnings per share (basic/diluted)

Earnings per share describes the year-end results of an “Aktiengesellschaft” (public limited company) after dividing it by the number of shares (excluding treasury shares).

What’s it all about?

  • Diluted and basic earnings per share

Earnings per share describes the year-end results of an “Aktiengesellschaft” (public limited company) after dividing it by the number of shares. Shares held by the “Aktiengesellschaft” are not taken into account.

Diluted and basic earnings per share

Basic earnings per share are calculated as the ratio of the year-end results of an “Aktiengesellschaft” after deduction of taxes to the average number of shares in circulation. In relation to METRO AG, basic earnings per share describes the ratio of METRO shareholders’ shares in earnings for the period to the average number of ordinary shares. In contrast, diluted earnings per share take into account the effects of potential shares, for example in the case of share options issued.

👉 Earnings per share, both basic and diluted, are included in the METRO Annual Report under key financial figures for continuing operations.