Basic earnings per share are calculated by dividing net profit for the period assigned to regular shareholders of the Group by the weighted average number of ordinary shares issued and outstanding during the period.
Diluted earnings per share are calculated by dividing net profit for the period assigned to regular shareholders of the Group by the weighted average number of ordinary shares issued and outstanding during the period.
| 2021 | 2020 | |
|---|---|---|
| Net profit attributable to owners of the parent | 594,638 | 430,181 |
| Weighted average number of ordinary shares assumed for the calculation of earnings per share | 9,644,757 | 9,602,844 |
| Weighted average number of ordinary shares assumed for the calculation of diluted earnings per ordinary share | 9,666,851 | 9,618,767 |
| Basic earnings per share from the basic profit for the period attributable to owners of the parent (in PLN) | 61.65 | 44.80 |
| Diluted earnings per share from the basic profit for the period attributable to owners of the parent (in PLN) | 61.50 | 44.72 |
In 2021, the eligible employees acquired 20,795 shares of Grupa Kęty S.A. under the 2015 plan.
In 2020, the eligible employees acquired 59,350 shares of Grupa Kęty S.A. (10,500 shares under the 2012 plan and 48,850 shares under the 2015 plan).
The said figures were taken into consideration in the calculation of the weighted average number of (taken up) shares and of the weighted average number of potential shares.
The potential number of ordinary shares, determined in accordance with IAS 33, associated with the employee options plan increasing the number of shares and assumed for the calculation of diluted earnings per share is 22,094 (in 2020: 15,923).
The said figures were taken into consideration in the calculation of the weighted average number of (taken up) shares and of the weighted average number of potential shares.
The period of exercising the rights to acquire shares will have expired after 36 months from the date of acquiring the rights. See note 24.1 for more information about the options plan. The average market price for the Company shares in 2021 was PLN 599.71 (in 2020: PLN 409.35).