73 Kazia Theraputics Limited Annual Report 2023 Chairman and CEO’s Letter Key Milestones Introduction to Kazia’s CEO Pipeline Review Environment, Society and Governance Financial Reports Note 31. Earnings per share Consolidated 2023 2022 restated $ $ Earnings per share for loss from continuing operations Loss after income tax attributable to the owners of Kazia Therapeutics Limited (20,465,180) (25,014,055) Number Number Weighted average number of ordinary shares used in calculating basic earnings per share 184,284,350 132,467,686 Weighted average number of ordinary shares used in calculating diluted earnings per share 184,284,350 132,467,686 Cents Cents Basic earnings per share (11.23) (18.88) Diluted earnings per share (11.23) (18.88) The number of unissued shares under option that have been excluded from the diluted EPS are 8,655,500 (2023) 9,905,200 (2022) and shares issued post year end 8,320,260. Note 32. Share-based payments All of the options set out below have been issued to employees and directors under the ESOP. During the financial year an expense of $1,159,125 (30 June 2022: $1,674,581) was recognised. Number of options 2023 Weighted average exercise price 2023 Number of options 2022 Weighted average exercise price 2022 Outstanding at the beginning of the financial year 8,655,500 $1.2826 4,219,000 $0.8911 Granted 7,930,000 $0.1785 4,800,000 $1.6115 Forfeited (1,550,000) $1.8977 - $0.0000 Exercised - $0.0000 (25,000) $0.6700 Expired (255,500) $0.7735 (338,500) $1.1123 Outstanding at the end of the financial year 14,780,000 $0.6292 8,655,500 $1.2826 Exercisable at the end of the financial year 6,483,333 $0.9572 3,430,500 $0.9362
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