ESAB Corp Earnings Per Share Disclosure
| Year Ended December 31, | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
| (In thousands, except share and per share data) | |||||||||||||||||
| Computation of earnings per share from continuing operations – basic: | |||||||||||||||||
Income from continuing operations attributable to ESAB Corporation(1) | $ | 252,637 | $ | 287,151 | $ | 217,626 | |||||||||||
| Distributed and undistributed earnings allocated to nonvested shares | (1,218) | (1,370) | (1,555) | ||||||||||||||
| Income from continuing operations attributable to common stockholders | $ | 251,419 | $ | 285,781 | $ | 216,071 | |||||||||||
Weighted-average shares of Common stock outstanding – basic | 60,680,448 | 60,427,743 | 60,233,623 | ||||||||||||||
Income per share from continuing operations – basic | $ | 4.14 | $ | 4.73 | $ | 3.59 | |||||||||||
| Computation of earnings per share from continuing operations – diluted: | |||||||||||||||||
| Income from continuing operations attributable to common stockholders | $ | 251,419 | $ | 285,781 | $ | 216,071 | |||||||||||
Weighted-average shares of Common stock outstanding – basic | 60,680,448 | 60,427,743 | 60,233,623 | ||||||||||||||
Net effect of potentially dilutive securities(2) | 585,846 | 674,320 | 422,123 | ||||||||||||||
Weighted-average shares of Common stock outstanding – dilution | 61,266,294 | 61,102,063 | 60,655,746 | ||||||||||||||
Net income per share from continuing operations – diluted | $ | 4.10 | $ | 4.68 | $ | 3.56 | |||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 20, 2026 | Showing above |
| 2024 | Feb 20, 2025 | |
| 2023 | Feb 29, 2024 | |
| 2022 | Mar 7, 2023 | |
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.