Element Solutions Inc Earnings Per Share Disclosure
| Year Ended December 31, | ||||||||||||||||||||
| (dollars in millions, except per share amounts) | 2025 | 2024 | 2023 | |||||||||||||||||
Net income from continuing operations | $ | 191.0 | $ | 242.9 | $ | 116.1 | ||||||||||||||
| Net income attributable to the non-controlling interests | (0.2) | (0.3) | (0.1) | |||||||||||||||||
| Net income attributable to common stockholders | $ | 190.8 | $ | 242.6 | $ | 116.0 | ||||||||||||||
| Basic weighted average common shares outstanding | 242.0 | 242.1 | 241.4 | |||||||||||||||||
| Denominator adjustments for diluted EPS: | ||||||||||||||||||||
| Number of stock options and RSUs | 0.4 | 0.5 | 0.4 | |||||||||||||||||
| Denominator adjustments for diluted EPS | 0.4 | 0.5 | 0.4 | |||||||||||||||||
| Diluted weighted average common shares outstanding | 242.4 | 242.6 | 241.8 | |||||||||||||||||
| Earnings per share from continuing operations attributable to common stockholders: | ||||||||||||||||||||
| Basic | $ | 0.79 | $ | 1.00 | $ | 0.48 | ||||||||||||||
| Diluted | $ | 0.79 | $ | 1.00 | $ | 0.48 | ||||||||||||||
| Year Ended December 31, | ||||||||||||||||||||
| (amounts in millions) | 2025 | 2024 | 2023 | |||||||||||||||||
| Shares issuable upon vesting of RSUs and exercise of stock options | 1.7 | 3.4 | 3.4 | |||||||||||||||||
| Total shares excluded | 1.7 | 3.4 | 3.4 | |||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 18, 2026 | Showing above |
| 2024 | Feb 19, 2025 | |
| 2023 | Feb 21, 2024 | |
| 2022 | Feb 22, 2023 | |
| 2017 | Feb 28, 2018 | |
| 2016 | Mar 13, 2017 | |
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.