21. Earnings per Share BLG AG

In accordance with IAS 33, basic earnings per share are calculated by dividing the combined net profit attributable to BLG AG by the average number of shares. Basic earnings per share for the 2023 financial year amount to EUR 0.51 (previous year: EUR 0.25). This calculation was based on the portion of the combined net profit of EUR 1,957 thousand (previous year: EUR 965 thousand) attributable to BLG AG and the unchanged number of shares of 3,840,000.

In the calculation of diluted earnings per share, the average number of issued shares was adjusted for the number of all potentially dilutive shares. As in the previous year, there was no deviation in amount from the basic earnings in the reporting year.

As with basic earnings per share, diluted earnings per share were fully attributable to continuing operations.

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