IBERSOL | Annual Report 2021

CONSOLIDATED FINANCIAL STATEMENTS 28. INCOME PER SHARE Income per share in the periods ended 31st December 2021 and 2020 was calculated as follows: 2021 2020 Profit payable to shareholders 31 379 907 -55 197 249 Number of shares issued at the beginning of the year 36 000 000 36 000 000 Number of shares issued at the end of the year 46 000 000 36 000 000 Average weighted number of ordinary shares issued (i) 37 205 479 36 000 000 Average weighted number of own shares (ii) 3 599 981 3 599 981 Weighted average number of outstanding shares (i-ii) 33 605 498 32 400 019 Basic earnings per share (€ per share) 0,93 -1,70 Earnings diluted per share (€ per share) 0,93 -1,70 Number of own shares at the end of the year 3 599 981 3 599 981 Since there are no potential voting rights, the basic earnings per share is equal to earn- ings diluted per share. 29. FINANCIAL ASSETS AND LIABILITIES At the end of the period 2021 and 2020, financial assets and liabilities were broken down as follows: Accounting Value Valuation Method Financial Assets Category 2021 2020 Other non-current assets Loans and accounts receivable 7 524 331 7 743 025 Amortized cost Other financial assets Loans and accounts receivable 2 179 955 2 442 186 Amortized cost Non-current financial assets Other assets 978 965 574 737 Amortized cost Cash and cash equivalents Loans and accounts receivable 96 968 003 50 550 293 Amortized cost Clients Loans and accounts receivable 6 369 453 4 896 323 Amortized cost Other debtors Loans and accounts receivable 10 895 308 11 239 465 Amortized cost 124 916 016 77 446 029 418