XML 99 R50.htm IDEA: XBRL DOCUMENT v3.25.3
Earnings per Share (Tables)
 12 Months Ended
Jun. 30, 2025
Earnings per Share [Abstract]  
Earnings per Share
The following table reflects the profit or loss and number of shares used in the basic and diluted earnings per share (EPS) computations:

   
2025

    
2024
Restated *
    
2023
Restated *
  
Loss attributable to equity holders of Elevra Lithium Limited ($’000)
    
(294,290
)
    
(101,398
)
    
(11,048
)
Weighted average number of ordinary shares (‘000)
                        
Basic earnings per share denominator (1)
    
71,864
      
66,853
      
56,556
  
Ordinary shares contingently issuable (2)
    
–
      
–
      
–
  
Diluted earnings per share denominator
    
71,864
      
66,853
      
56,556
  
Earnings per share (cents)
                        
Basic
    
(409.51
)
    
(151.67
)
    
(19.53
)
Diluted
    
(409.51
)
    
(151.67
)
    
(19.53
)
 
*
Refer to Note 32 for details on restatement of prior period comparatives.
(1)
The weighted average number of ordinary shares at the end of each reporting period has been adjusted for the 150:1 share consolidation which occurred on 22 September 2025. Refer to Note 32 and 33 for further details.
(2)
The weighted average number of contingently issuable ordinary shares as at 30 June 2025 is 1.8 million (2024: 0.1 million; 2023: 1.6 million). The inclusion of these contingently issuable ordinary shares would have the effect of reducing the loss per share. Accordingly, these potential ordinary shares have not been included in the determination of diluted earnings per share.