for the year ended 30 June 2023 FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 76 Westgold Resources Limited Annual Report 2023 9. EARNINGS PER SHARE The following reflects the data used in the basic and diluted earnings per share computations. 2023 2022 (a) Earnings used in calculating earnings per share Net profit/(loss) attributable to ordinary equity holders of the parent 10,003,484 (111,119,291) Net profit attributable to ordinary equity holders of the parent 10,003,484 (111,119,291) Basic earnings/(loss) per share (cents) 2.11 (25.32) 2.11 (25.32) Earnings used in calculating earnings per share For diluted earnings per share: Net profit/(loss) attributable to ordinary equity holders of the parent (from basic EPS) 10,003,484 (111,119,291) Net profit attributable to ordinary equity holders of the parent 10,003,484 (111,119,291) Diluted profit/(loss) per share (cents) Continuing operations 2.11 (25.32) 2.11 (25.32) (b) Weighted average number of shares Weighted average number of ordinary shares for basic earnings per share 473,622,730 438,907,701 Effect of dilution: Rights – – Weighted average number of ordinary shares adjusted for the effect of dilution 473,622,730 438,907,701 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 equity 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. There have been no other transactions involving ordinary shares or potential ordinary shares between the reporting date and the date of authorisation of these financial statements. The Company had 4,438,946 performance rights (contingently issued shares) on issue that are excluded from the calculation of diluted loss per share for the current financial period.
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