Earnings Per Share
We have two classes of common stock in the form of Class A Common Stock and Class B Common Stock. Our shares of Class A Common Stock are entitled to dividends, and shares of Class B Common Stock do not have rights to participate in dividends or undistributed earnings. However, shareholders of Class B Common Stock receive pro rata distributions from OpCo through their ownership of OpCo Units. We apply the two-class method for purposes of calculating earnings per share. The two-class method determines earnings per share of common stock and participating securities according to dividends or dividend equivalents declared during the period and each security's respective participation rights in undistributed earnings and losses. Net income (loss) per share - diluted excludes the effect of 3.3 million PSUs and 0.2 million of RSUs for the year ended December 31, 2024 that were not included in the computation of earnings per share because to do so would have been antidilutive to our net loss.

Net income (loss) attributable to Crescent Energy is allocated to Class A Common Stock and Class B Common Stock based on the participation rights of each class to share in undistributed earnings and losses after giving effect to dividends declared during the period, if any.

The following table sets forth the computation of basic and diluted net income (loss) per share:
Year Ended December 31,
202520242023
(in thousands, except share and per share amounts)
Numerator:
Net income (loss)$167,166 $(137,683)$321,991 
Less: net (income) loss attributable to noncontrolling interests
(20,210)1,215 (472)
Less: net (income) loss attributable to redeemable noncontrolling interests
(14,050)21,863 (253,909)
Net income (loss) attributable to Crescent Energy - basic$132,906 $(114,605)$67,610 
Add: Reallocation of net income attributable to redeemable noncontrolling interest for the dilutive effect of RSUs(5)— 46 
Add: Reallocation of net income attributable to redeemable noncontrolling interest for the dilutive effect of PSUs(302)— 869 
Net income (loss) attributable to Crescent Energy - diluted$132,599 $(114,605)$68,525 
Denominator:
Weighted-average Class A Common Stock outstanding - basic242,060,311 130,715,482 66,597,580 
Add: dilutive effect of RSUs159,281 — 39,999 
Add: dilutive effect of PSUs2,838,629 — 764,643 
Weighted-average Class A common stock outstanding – diluted245,058,221 130,715,482 67,402,222 
Weighted-average Class B Stock outstanding - basic and diluted16,609,332 70,519,162 104,271,400 
Net income (loss) per share:
Class A Common Stock - basic
$0.55 $(0.88)$1.02 
Class A Common Stock - diluted
$0.54 $(0.88)$1.02 
Class B Common Stock - basic and diluted$— $— $— 

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 26, 2025
2023Mar 4, 2024
2022Mar 7, 2023
2021Mar 10, 2022

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.