Earnings Per Share Attributable to Federated Hermes, Inc. Shareholders
The following table sets forth the computation of basic and diluted earnings per share using the two-class method for amounts attributable to Federated Hermes for the years ended December 31:
(in thousands, except per share data)202520242023
Numerator
Net Income Attributable to Federated Hermes, Inc.$403,299 $268,314 $298,980 
Less: Total Net Income Available to Participating Unvested Restricted Shareholders1
(18,140)(11,605)(13,981)
Total Net Income Attributable to Federated Hermes Common Stock – Basic and Diluted
$385,159 $256,709 $284,999 
Denominator
Basic Weighted-Average Federated Hermes Common Stock2
75,101 79,426 83,858 
Dilutive Impact from Non-forfeitable Restricted Stock2 
Diluted Weighted-Average Federated Hermes Common Stock2
75,103 79,430 83,863 
Earnings Per Share
Net Income Attributable to Federated Hermes Common Stock – Basic and Diluted2
$5.13 $3.23 $3.40 
1    Includes dividends paid on unvested restricted Federated Hermes Class B common stock and their proportionate share of undistributed earnings attributable to Federated Hermes shareholders.
2    Federated Hermes common stock excludes unvested restricted stock which are deemed participating securities in accordance with the two-class method of computing earnings per share, except for circumstances where shares vest upon retirement and the employee has reached retirement age.

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 28, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Feb 21, 2020
2018Feb 22, 2019
2017Feb 23, 2018
2016Feb 24, 2017
2015Feb 22, 2016

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.