Note 16. Earnings per share
Accounting policy
Basic earnings per share are calculated by dividing profit attributable to our ordinary shareholders by the weighted average number of ordinary shares outstanding during the period, adjusted to take into account the impact of treasury shares.
Diluted earnings per share is calculated by adjusting profit attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding, for the effects of all potentially dilutive ordinary shares (stock-options, free shares, share warrants, employee warrants).
Detail of earnings per share
| For the year ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
|
Net profit (loss) attributable to shareholders of Cellectis ($ in thousands) |
(22,796 | ) | (67,255 | ) | (99,368 | ) | ||||||
|
Adjusted weighted average number of outstanding shares, used to calculate both basic and diluted net profit per share |
34,149,908 | 35,274,890 | 35,690,636 | |||||||||
|
Basic / Diluted net profit (loss) per share ($ / share) |
||||||||||||
|
Basic net profit (loss) per share ($ /share) |
(0.67 | ) | (1.91 | ) | (2.78 | ) | ||||||
|
Diluted net profit (loss) per share ($ /share) |
(0.67 | ) | (1.91 | ) | (2.78 | ) | ||||||