Earnings per share (Tables)

9 Months Ended

Sep. 30, 2024

Earnings per share [Abstract]

Earnings per share

Average number of outstanding diluted shares for the nine-month period ended September 30, 2024 have been calculated considering the potential issuance of 3,347,305 shares (3,347,305 shares for the nine-month period ended September 30, 2023) on the settlement of the Green Exchangeable Notes (Note 15) and the potential issuance of 559,878 shares (217,418 shares for the nine-month period ended September 30, 2023) under the long-term incentive plans granted to employees.

Item	For the nine-month period ended September 30,
	2024		2023
	($ in thousands)
Profit attributable to Atlantica		32,676		46,050
Average number of ordinary shares outstanding (thousands) - basic		116,161		116,149
Average number of ordinary shares outstanding (thousands) - diluted		119,971		119,717
Earnings per share for the period (U.S. dollar per share) - basic		0.28		0.40
Earnings per share for the period (U.S. dollar per share) - diluted (*)		0.28		0.40

(*) The potential ordinary shares related to the Green Exchangeable Notes and the long-term incentive plans granted to employees have not been considered in the calculation of diluted earnings per share for the nine-month periods ended September 30, 2024, and 2023, as they have an antidilutive effect.