Net Income Per Common Share
The reconciliation of the numerator and the denominator of the earnings per common share is as follows:
 Years ended December 31,
(Dollar amounts in thousands, except share and per share data)
202520242023
Net income available to EVERTEC, Inc.'s common shareholders$141,590 $112,620 $79,722 
Weighted average common shares outstanding63,703,500 64,286,725 64,932,114 
Weighted average potential dilutive common shares (1)
718,655 790,810 882,203 
Weighted average common shares outstanding—assuming dilution64,422,155 65,077,535 65,814,317 
Net income per common share—basic$2.22 $1.75 $1.23 
Net income per common share—diluted$2.20 $1.73 $1.21 
(1)Potential common shares consist of common stock issuable under RSUs awards using the treasury stock method.
Refer to Note 19 - Equity for a detail of dividends declared and paid during 2025 and 2024.

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Mar 3, 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.