Company: PAX
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001628280-25-025640
Chunk: 339

Company: Patria Investments Ltd
Filing Date: 2025-05-15
Form: 20-F
Item: Item 19
Chunk 339
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 basic earnings per share in future.

The weighted average impact of share-based incentive plans without performance conditions (RSU shares) was included as part of calculated diluted earnings per share for the year ended December 31, 2024 (approximately 256,000

Igah

The impact from Igah Option arrangements to be settled in Class A common shares of the Company was excluded from the calculated diluted earnings per share as, according to IAS33, call options will always have an anti-dilutive effect.

CSHG deferred consideration - with vesting requirements

Key employees of the acquired CSHG funds will be compensated through the issue of Class A common shares of the Company as part of the business combination between the Group and Credit Suisse. The total future and outstanding compensation of approximately US$ 9.7 149,000

Moneda

On November 29, 2024, The Group and Moneda’s former partners agreed to postpone the second deferred payment that was due on December 01, 2024. On November 29, 2024, the potential for shares to be issued arose. The potential issue of shares will not be subject to any condition, therefore in terms of IAS33, the weighted impact of the potential issuance has been included in the diluted earnings per share below for the year ended December 31, 2024 (approximately 223,000

There are no further outstanding financial instruments or agreements convertible into potentially dilutive common shares for the year ended December 31, 2024.

                                                                                2024                              2023                              2022                   
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Net income for the year attributable to the Owners of the Company                            71,875                           118,400                            92,957  
  Basic weighted average number of shares                                153,293,782                       148,207,379                       147,221,698                   
  Basic earnings per thousand shares                                         0.46887                           0.79888                           0.63141                   
  Diluted weighted average number of shares                                               153,921,883                       148,679,965                       147,226,334  
  Diluted earnings per thousand shares                                       0.46696                           0.79634                           0.63139                   

f. Cumulative Translation Adjustments

The Company translates the financial information of its subsidiaries from their functional currency to U.