Earnings Per Share
The following table sets forth the computation of basic and diluted income (loss) per common share:

Years Ended December 31,
($ and shares in thousands, except per share information)202520242023
Numerator:
Net income (loss) attributable to common shareholders
$576,670 $400,429 $258,727 
Denominator:
Weighted average common shares outstanding - basic100,364 105,133 104,563 
Effect of dilutive securities3,480 3,968 1,640 
Weighted average common shares outstanding - diluted103,844 109,101 106,203 
Basic income (loss) per share attributable to common shareholders$5.75 $3.81 $2.47 
Diluted income (loss) per share attributable to common shareholders$5.55 $3.67 $2.44 
For the years ended December 31, 2025, 2024 and 2023, common shares available for issuance under share based compensation plans of fewer than 0.1 million, Nil, and 0.4 million, respectively, were excluded from the calculation of diluted income (loss) per share because the assumed exercise or issuance of such shares would be anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 27, 2025
2023Mar 7, 2024

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.