Notes on the Consolidated Income Statement
At EUR 7,655.5 million, revenue for the period from April 1, 2026, to September 30, 2026, rose by 0.8% compared with EUR 7,591.1 million in the same period of the previous year. In the first half of the business year 2026/27, EBIT was EUR 469.6 million compared with EUR 345.3 million for the same period of the previous year. EBIT was EUR 163.0 million for the second quarter of 2026/27 compared with EUR 173.8 million for the second quarter of 2025/26. After taking into account the financial result and taxes, the profit after tax was EUR 290.2 million compared with EUR 198.6 million for the same period of the previous year.
The convertible bond issued on April 28, 2023, as well as the tap issuance issued on April 22, 2026 are included in the calculation of diluted earnings per share as of September 30, 2026. If the conversion right were exercised, the number of shares would increase by up to 7,039,227 based on the conversion price as of September 30, 2026.
Diluted and basic earnings per share are calculated as follows in accordance with IAS 33:
|
|
04/01– |
|
04/01– |
|---|---|---|---|---|
|
|
|
|
|
Profit attributable to equity holders of the parent (in millions of euros) |
|
195.0 |
|
288.9 |
Weighted average number of outstanding ordinary shares (millions) |
|
171.5 |
|
171.5 |
|
|
|
|
|
Basic earnings per share (euros) |
|
1.14 |
|
1.69 |
|
|
|
|
|
Profit attributable to equity holders of the parent (in millions of euros) |
|
195.0 |
|
288.9 |
Earnings effect from elimination of interest on notional conversion (in millions of euros) |
|
4.2 |
|
4.7 |
Total number of shares after notional conversion (millions) |
|
177.6 |
|
178.4 |
|
|
|
|
|
Diluted earnings per share (euros) |
|
1.12 |
|
1.65 |