Stevanato Group S.p.A. Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

Earnings per Share

Earnings per Share

12 Months Ended

Dec. 31, 2023

15. Earnings per Share

Basic earnings per share (EPS) is calculated by dividing the profit attributable to equity holders of the parent by the weighted average number of shares issued net of the treasury shares held by the Group.

The weighted average number of shares for diluted earnings per share was increased to take into consideration the theoretical effect of potential ordinary shares that would be assigned to the beneficiaries based on the Group’s share-based incentive plans (see Notes 28 and 29 for further details on the share-based incentive plans).

The following table reflects the income and share data used in the basic and diluted EPS calculation:


	At December 31,		At December 31,		At December 31,
	2023		2022		2021

Profit attributable to ordinary equity holders of the parent (in EUR thousand)		145,631		142,849		134,321

Weighted average number of ordinary shares for basic EPS		264,951,368		264,699,481		252,670,872
Effects of dilution from share-based incentive plans		20,899		—		19,449
Effects of dilution from remuneration in shares		5,281		1,581		—
Weighted average number of ordinary shares adjusted for the effect of dilution		264,977,547		264,701,062		252,690,321

	2023		2022		2021
Basic earnings per common share (in EUR)		0.55		0.54		0.53
Diluted earnings per common share (in EUR)		0.55		0.54		0.53