Based on the selected 'Basis of preparation', the software may determine that this note is not required.

To turn the Earnings per share note on:

  • Click the Report options cog
  • Under Group, select Inclusions
  • Switch Earnings per share to On

Technical notes

Consistent with IAS 133, the term 'Earnings per share' is used even where there is a loss.

The 'Earnings per share' note has the following 3 sections:

  • Continuing operations
  • Discontinued operations
  • Profit/loss


Each section can have a different period of weighting, so there are 3 weighted average number of ordinary shares (however, refer to 'Include shares at the end of the earnings per share note' below to only have one).

Earnings per share not working as expected

If there are no discontinued operations, use the final section only (Profit/loss), otherwise the earnings per share calculation will not work.

  • Turn Preview to Off
  • Scroll to the bottom of the note
  • Use the Profit/loss group of tables

Include shares at the end of the earnings per share note

Turn on Include shares at the end of the earnings per share note when you have:

  • Continuing operations only and want the weighted average number of ordinary shares at the end
  • Discontinued operations and do not want 3 weighted average number of ordinary shares

To turn on Include shares at the end of the earnings per share note:

  • Click the Report options cog
  • Under Group, select Placement
  • Switch Include shares at the end of the earnings per share note  to On

Change number of shares rounding

To turn on or off rounding, to thousands, for the number of shares:

  • Click the settings icon to the right of the table
  • Set Number of shares rounding to No or Yes - '000

Scale numerical values

To scale values if they do not fit within the column width:

  • Click the settings icon to the right of the table (Scale specific numerical values); or
  • Edit the table column widths

Change earnings per share rounding

To change earnings per share rounding between Unit (for example cents, pence, etc) and Currency (for example dollars, pounds, etc):

  • Click the settings icon to the right of the table
  • Set Earnings per share rounding to Unit or Currency

Change number of decimal places

To change the number of decimal places for Earnings per share in the note and on the face of the Statement of profit or loss and other comprehensive income:

  • Click the Report options cog
  • Under Group, select Rounding - Statement of profit or loss
  • Set Earnings per share to between 0 and 5 decimal places
  • It is also possible to click the settings icons to the right of the table