DIEBOLD NIXDORF, Inc Earnings Per Share Disclosure
| Successor | Predecessor | |||||||||||||||||||||||||
| Year ended December 31, | Period from 08/12/2023 through 12/31/2023 | Period from 01/01/2023 through 08/11/2023 | ||||||||||||||||||||||||
| 2025 | 2024 | |||||||||||||||||||||||||
| Earnings used in basic and diluted earnings per share | ||||||||||||||||||||||||||
| Net income (loss) | $ | 97.5 | $ | (14.5) | $ | 14.7 | $ | 1,361.9 | ||||||||||||||||||
| Net income (loss) income attributable to noncontrolling interests | 2.9 | 2.0 | 1.3 | (0.8) | ||||||||||||||||||||||
| Net income (loss) attributable to Diebold Nixdorf | $ | 94.6 | $ | (16.5) | $ | 13.4 | $ | 1,362.7 | ||||||||||||||||||
| Weighted-average common shares in basic earnings (loss) per share | 36.8 | 37.6 | 37.6 | 79.7 | ||||||||||||||||||||||
Effect of dilutive shares (1) | 0.4 | — | — | 1.7 | ||||||||||||||||||||||
Weighted-average number of shares used in diluted earnings (loss) per share | 37.2 | 37.6 | 37.6 | 81.4 | ||||||||||||||||||||||
| Net income (loss) attributable to Diebold Nixdorf | ||||||||||||||||||||||||||
| Basic earnings per share | $ | 2.57 | $ | (0.44) | $ | 0.36 | $ | 17.10 | ||||||||||||||||||
| Diluted earnings (loss) per share | $ | 2.54 | $ | (0.44) | $ | 0.36 | $ | 16.74 | ||||||||||||||||||
| Anti-dilutive shares | ||||||||||||||||||||||||||
| Anti-dilutive shares not used in calculating diluted weighted-average shares | 0.1 | 1.1 | — | 2.1 | ||||||||||||||||||||||
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.