Dine Brands Global, Inc. Earnings Per Share Disclosure
| 2025 | 2024 | 2023 | ||||||||||||||||||
(in millions, except per share data) | ||||||||||||||||||||
| Numerator for basic and diluted income per common share | ||||||||||||||||||||
| Net income | $ | 17.1 | $ | 64.9 | $ | 97.2 | ||||||||||||||
Less: Net income allocated to restricted stock | (1.1) | (1.9) | (2.3) | |||||||||||||||||
| Net income available to common stockholders - basic and diluted | 16.0 | 63.0 | 94.9 | |||||||||||||||||
| Denominator | ||||||||||||||||||||
| Weighted average outstanding shares of common stock - basic | 14.3 | 14.9 | 15.2 | |||||||||||||||||
| Weighted average outstanding shares of common stock - diluted | 14.3 | 14.9 | 15.2 | |||||||||||||||||
| Net income per common share | ||||||||||||||||||||
| Basic | $ | 1.11 | $ | 4.22 | $ | 6.23 | ||||||||||||||
| Diluted | $ | 1.11 | $ | 4.22 | $ | 6.22 | ||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 25, 2026 | Showing above |
| 2024 | Mar 5, 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.