Cooper-Standard Holdings Inc. Earnings Per Share Disclosure
| Year Ended December 31, | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| Net loss attributable to Cooper-Standard Holdings Inc. common stockholders | $ | (4,165) | $ | (78,746) | $ | (201,985) | |||||||||||
| Basic weighted average shares of common stock outstanding | 17,862,433 | 17,564,012 | 17,355,392 | ||||||||||||||
| Dilutive effect of common stock equivalents and non-participating share-based awards | — | — | — | ||||||||||||||
| Diluted weighted average shares of common stock outstanding | 17,862,433 | 17,564,012 | 17,355,392 | ||||||||||||||
| Basic net loss per share attributable to Cooper-Standard Holdings Inc. | $ | (0.23) | $ | (4.48) | $ | (11.64) | |||||||||||
| Diluted net loss per share attributable to Cooper-Standard Holdings Inc. | $ | (0.23) | $ | (4.48) | $ | (11.64) | |||||||||||
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.