CERTYNEX IFRS ACADEMY

Séquoia SA presents the components of its profit in a separate income statement, followed by a statement of comprehensive income. The year ends with a loss attributable to ordinary equity holders. How does the entity present earnings per share?

No earnings per share is presented, a loss not giving rise to a meaningful calculation.

A loss per share is presented in the statement of comprehensive income, which completes the separate income statement.

A basic and diluted loss per share is presented in the separate income statement that presents the components of profit.

A basic loss per share is presented in the separate income statement, diluted earnings not being calculated for a loss for the year.