ALTISOURCE PORTFOLIO SOLUTIONS S.A.ASPS

ALTISOURCE PORTFOLIO SOLUTIONS S.A. Earnings Per Share Disclosure

10-KFiled Mar 4, 20262 min read
EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share: is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of common shares outstanding for the period. For the year ended December 31, 2025, diluted earnings (loss) per share reflects the assumed conversion of all dilutive securities using the treasury stock method. For the year ended December 31, 2025 diluted net earnings (loss) per share excludes all dilutive securities because their impact would be anti-dilutive, as described below. Basic and diluted (loss) earnings per share has been retroactively adjusted for all prior periods presented to reflect the effects of the Share Consolidation.
Basic and diluted earnings (loss) per share: are calculated as follows for the years ended December 31:
(in thousands, except per share data)20252024
Net income (loss) attributable to Altisource$1,615 $(35,636)
Weighted average common shares outstanding, basic10,066 3,567 
Weighted average common shares outstanding, diluted11,067 3,567 
Earnings (loss) per share:
Basic$0.16 $(9.99)
Diluted$0.15 $(9.99)
For the years ended December 31, 2025 and 2024, 0.1 million and 0.3 million, respectively, stock options, warrants, restricted shares and RSUs were excluded from the computation of earnings (loss) per share as a result of the following:
•For the year ended December 31, 2024, 0.1 million (no comparative amount for the year ended December 31, 2025) stock options, warrants, restricted shares and RSUs were anti-dilutive and have been excluded from the computation of diluted earnings (loss) per share because the Company incurred a net loss.
•For the years ended December 31, 2025 and 2024, less than 0.1 million and less than 0.1 million, respectively, stock options were anti-dilutive and have been excluded from the computation of diluted earnings (loss) per share because their exercise price was greater than the average market price of our common stock.
•For the years ended December 31, 2025 and 2024, 0.1 million and 0.1 million, respectively, stock options, restricted shares and RSUs, which begin to vest upon the achievement of certain market criteria related to our common stock price, performance criteria and a total shareholder return compared to the market benchmark, have been excluded from the computation of diluted earnings (loss) per share because the achievement levels have not yet been met.

Historical Timeline

Fiscal YearFiled
2025Mar 4, 2026Showing above
2024Mar 31, 2025
2023Mar 7, 2024
2022Mar 30, 2023
2021Mar 3, 2022
2019Mar 5, 2020
2018Feb 26, 2019
2017Feb 22, 2018
2016Feb 16, 2017
2015Mar 15, 2016

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.

Other Available Disclosures

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