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NET INCOME/(LOSS) PER SHARE (Tables)
12 Months Ended
Dec. 31, 2023
NET INCOME/(LOSS) PER SHARE  
Schedule of components of basic and diluted net income/(loss) per share

Year ended December 31, 

2021

2022

2023

Class A

Class B

Class A

Class B

Class A

Class A

Class B

Class B

    

RUB

    

RUB

    

RUB

    

RUB

    

RUB

    

$

    

RUB

    

$

Net (loss)/income, allocated for basic

(13,224)

(1,445)

35,637

3,828

17,957

    

200.2

    

1,913

    

21.3

Reallocation of net (loss)/income as a result of conversion of Class B to Class A shares

 

(1,445)

 

 

3,828

 

 

1,913

    

21.3

    

    

Reallocation of net income to Class B shares

(882)

(12)

(0.1)

Effect of convertible debt restructuring, net of tax

(8,348)

Net (loss)/income, allocated for diluted

 

(14,669)

 

(1,445)

 

31,117

 

2,946

 

19,870

    

221.5

    

1,901

    

21.2

Weighted average ordinary shares used in per share computation — basic

 

326,683,201

 

35,703,468

 

332,321,580

 

35,698,674

 

335,141,012

    

335,141,012

    

35,698,674

    

35,698,674

Effect of:

Conversion of Class B to Class A shares

35,703,468

35,698,674

35,698,674

35,698,674

Incremental shares under the if-converted method

 

 

 

2,694,657

 

 

    

    

    

Share-Based Awards

 

 

 

6,305,374

 

 

2,219,542

    

2,219,542

    

    

Weighted average ordinary shares used in per share computation — diluted

 

362,386,669

 

35,703,468

 

377,020,285

 

35,698,674

 

373,059,228

    

373,059,228

    

35,698,674

    

35,698,674

Net (loss)/income per share attributable to ordinary shareholders:

Basic

 

(40.48)

 

(40.48)

 

107.24

 

107.24

 

53.58

    

0.60

    

53.58

    

0.60

Diluted

 

(40.48)

 

(40.48)

 

82.53

 

82.53

 

53.26

    

0.59

    

53.26

    

0.59