Income (Loss) Per Share
Basic income (loss) per common share is calculated using the two-class method by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding during the period. Diluted income (loss) per common share is calculated using the two-class method, or treasury stock method if more dilutive, and reflects the potential dilution that could occur if securities or other contracts to issue common shares were exercised or converted into common shares, whereby such exercise or conversion would result in lower income per share.
The following table reconciles the amounts used in calculating basic and diluted income (loss) per share (in thousands, except per-share amounts):
Year Ended December 31,
202520242023
Income (loss) allocated to common stockholders – basic and diluted:
Income (loss) attributable to the Company$(179,839)$(60,300)$(178,489)
Less: dividends on preferred stock(28,216)(22,686)(15,921)
Less: deemed dividends on redeemable preferred stock(6,949)(2,906)(2,673)
Add: gain (loss) on extinguishment of preferred stock
— 3,370 3,390 
Distributed and undistributed income (loss) allocated to common stockholders – basic and diluted
$(215,004)$(82,522)$(193,693)
Weighted average common shares outstanding:
Weighted average shares outstanding – basic and diluted
5,974 4,706 3,452 
Basic income (loss) per share:
Net income (loss) allocated to common stockholders per share$(35.99)$(17.54)$(56.11)
Diluted income (loss) per share:
Net income (loss) allocated to common stockholders per share$(35.99)$(17.54)$(56.11)
Due to their anti-dilutive effect, the computation of diluted income (loss) per share does not reflect adjustments for the following items (in thousands):
Year Ended December 31,
202520242023
Income (loss) allocated to common stockholders is not adjusted for:
Income (loss) attributable to redeemable noncontrolling interests in operating partnership(3,262)683 $(2,239)
Dividends on preferred stock – Series J (inclusive of deemed dividends)
18,609 13,276 6,014 
Dividends on preferred stock – Series K (inclusive of deemed dividends)
1,757 1,169 317 
Dividends on preferred stock – Series L (inclusive of deemed dividends)
1,280 — — 
Dividends on preferred stock – Series M (inclusive of deemed dividends)
2,663 — — 
Total$21,047 $15,128 $4,092 
Weighted average diluted shares are not adjusted for:
Effect of unvested restricted stock— 
Effect of assumed conversion of operating partnership units97 64 42 
Effect of assumed issuance of shares for term loan exit fee— — 175 
Effect of assumed conversion of preferred stock – Series J
32,856 15,713 1,693 
Effect of assumed conversion of preferred stock – Series K
3,137 1,187 93 
Effect of assumed conversion of preferred stock – Series L
524 — — 
Effect of assumed conversion of preferred stock – Series M
1,084 — — 
Total37,705 16,971 2,003 

Historical Timeline

Fiscal YearFiled
2025Mar 23, 2026Showing above
2024Mar 21, 2025

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.