12. Earnings per Share – Covestro Annual Financial Report on February 26th 2025

Earnings per share are calculated according to IAS 33 (Earnings per Share) as the relationship of the Group’s income after income taxes (net income) for the fiscal year to the weighted average number of outstanding no-par voting shares of Covestro AG. In fiscal 2024, a weighted average number of outstanding no-par voting shares of 188,740,330 was used to calculate earnings per share, while in fiscal 2023, these shares amounted to 189,262,192.

Earnings per share
2023 2024
€ million € million
Income after income taxes (202) (272)
attributable to noncontrolling interest (4) (6)
attributable to Covestro AG shareholders (net income) (198) (266)
Shares Shares
Weighted average number of outstanding no-par voting shares of Covestro AG 189,262,192 188,740,330
Basic/diluted earnings per share (1.05) (1.41)