Earnings Per Share
 
Class A and Class B basic earnings per share and Class B diluted earnings per share are calculated under the two-class method. The two-class method allocates earnings to each class of stock based upon its dividend rights.  Class B shares are convertible into Class A shares at a conversion ratio of 2,400 to 1. See Note 13, "Capital Stock".

Class A diluted earnings per share are calculated under the if-converted method, which reflects the conversion of Class B shares to Class A shares. Diluted earnings per share calculations include the dilutive effect of assumed issuance of stock-based awards under compensation plans that have the option to be paid in stock using the treasury stock method. See Note 11, "Incentive and Deferred Compensation Plans".
 
A reconciliation of the numerators and denominators used in the basic and diluted per-share computations is presented as follows for each class of common stock:
(dollars in thousands, except per share data)For the years ended December 31,
202520242023
Allocated net income (numerator)Weighted shares (denominator)Per- share amountAllocated net income (numerator)Weighted shares (denominator)Per- share amountAllocated net income (numerator)Weighted shares (denominator)Per- share amount
Class A – Basic EPS:
Income available to  Class A stockholders
$554,755 46,189,024 $12.01 $595,399 46,189,044 $12.89 $442,409 46,188,981 $9.58 
Dilutive effect of stock-based awards
15,600 — 16,422 — 9,630 — 
Assumed conversion of Class B shares
4,580 6,100,800 — 4,915 6,100,800 — 3,652 6,100,800 — 
Class A – Diluted EPS:   
Income available to Class A stockholders on Class A equivalent shares
$559,335 52,305,424 $10.69 $600,314 52,306,266 $11.48 $446,061 52,299,411 $8.53 
Class B – Basic EPS:
   
Income available to Class B stockholders
$4,580 2,542 $1,802 $4,915 2,542 $1,934 $3,652 2,542 $1,437 
Class B – Diluted EPS:
   
Income available to Class B stockholders
$4,579 2,542 $1,801 $4,914 2,542 $1,933 $3,652 2,542 $1,437 

Historical Timeline

Fiscal YearFiled
2025Feb 23, 2026Showing above
2020Feb 25, 2021

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.