Earnings Per Share
Basic earnings per share is calculated by dividing net income attributable to controlling interests by the weighted-average number of shares of common stock outstanding. Diluted earnings per share is similar to basic earnings per share, but is adjusted for the effect of potentially issuable common stock, except when inclusion is anti-dilutive.
The calculation of basic and diluted earnings per share of common stock for the years ended December 31, 2025, 2024 and 2023 is as follows (dollars in millions, except per share data):
202520242023
Numerator:
Net income attributable to controlling interests
$80.0 $85.0 $65.8 
Denominator:
Weighted-average shares of common stock outstanding—basic36,191,989 37,770,185 41,493,154 
Potential shares of common stock:
Restricted stock units30,206 22,178 7,448 
Employee stock options— 536,043 1,037,341 
Weighted-average shares of common stock outstanding—diluted36,222,195 38,328,406 42,537,943 
Earnings per share of common stock attributable to controlling interests:
Basic
$2.21 $2.25 $1.59 
Diluted
$2.21 $2.22 $1.55 

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 27, 2025
2023Feb 28, 2024
2022Feb 28, 2023
2021Feb 28, 2022
2020Mar 1, 2021
2019Mar 2, 2020

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.