Strategic Report
Governance Report
Financial Statements
Company Financial Statements
15. Earnings per share continued
16. Dividends Amounts recognised as distributions to equity holders of the Company in the financial year were as follows:
Basic earnings per share is calculated by dividing earnings attributable to ordinary shareholders by the weighted average number of shares in issue throughout the period. Included in the weighted average number of shares for basic earnings per share purposes are employee share options at the point all necessary conditions have been satisfied and the options have vested, even if they have not yet been exercised. Diluted earnings per share represents the basic earnings per share adjusted for the effect of dilutive potential shares issuable on exercise of employee share options under the Group’s share-based payment schemes, weighted for the relevant period. The diluted weighted average number of shares in issue and diluted earnings per share considers the effect of all dilutive potential shares issuable on exercise of employee share options. The potential shares issuable includes the contingently issuable shares related to share awards that have not yet vested and the vested unissued share options that are either nil cost options or have little or no consideration. The weighted average number of shares in issue were as follows:
2025 £’000
2024 £’000
Final dividend paid for the year ended 30 June 2024 of 49.0p (2023: 47.0p) per share Interim dividend paid for the year ended 30 June 2025 of 30.0p (2024: 29.0p) per share
7,872
7,467
4,823 12,695
4,627 12,094
Total dividends
The interim dividend of 30.0p (2024: 29.0p) per share was paid on 11 April 2025. A final dividend for the year ended 30 June 2025 of 51.0p (2024: 49.0p) per share was declared by the Board of Directors on 3 September 2025 and is subject to approval by the shareholders at the Company’s Annual General Meeting. It will be paid on 4 November 2025 to shareholders who are on the register at the close of business on 19 September 2025. Based on the current number of shares in issue at the date of signing this report, and excluding own shares held, the total amount payable for the final dividend would be £7.9 million.
2025
2024
Number of shares 16,160,786
Number of shares 16,098,412
Weighted average number of shares in issue
Effect of dilutive potential shares issuable on exercise of employee share options
135,256
275,450
Diluted weighted average number of shares in issue
16,296,042
16,373,862
2024 restated 1 p
2025 p
Based on reported earnings: Basic earnings per share from continuing operations Basic earnings/(loss) per share from discontinued operations
72.0 57.9
126.6 (86.5)
Total statutory basic earnings per share
129.9
40.1
71.4 57.4
Diluted earnings per share from continuing operations Diluted earnings/(loss) per share from discontinued operations
124.5 (85.0)
Total statutory diluted earnings per share
128.8
39.5
Based on underlying earnings from continuing operations: Basic underlying earnings per share
131.5 130.4
153.5 150.9
Diluted underlying earnings per share
1 The prior financial year has been restated to separate the results of discontinued operations, consistent with the presentation in the current financial year. Refer to note 13 for details of the results of discontinued operations. In addition, there has been an update to the results presented in the restated comparative period previously disclosed in the interim report and accounts for the six months ended 31 December 2024. Refer to note 2 for further details.
Brooks Macdonald Group plc Annual Report and Accounts 2025
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