Equity and Earnings (Loss) Per Share
Equity
On June 2, 2025, the Company completed the acquisition of H&E, and as a result, approximately 4.7 million shares of common stock were issued valued at $584 million as part of the cash and stock offer price as described in Note 6, "Business Combinations." The fair value of the shares issued were based on the closing stock price of the Company's common shares on May 30, 2025, the last trading day preceding the close of the acquisition.

Earnings (Loss) Per Share
Basic earnings per share has been computed based upon the weighted average number of common shares outstanding. Diluted earnings per share has been computed based upon the weighted average number of common shares outstanding plus the effect of all potentially dilutive common stock equivalents, except when the effect would be anti-dilutive.

The following table sets forth the computation of basic and diluted earnings per share (in millions, except per share data).
Years Ended December 31,
202520242023
Basic and diluted earnings per share:
Numerator:
Net income, basic and diluted$1 $211 $347 
Denominator:  
Basic weighted average common shares31.3 28.4 28.5 
Stock options, RSUs and PSUs0.1 0.1 0.2 
Weighted average shares used to calculate diluted earnings per share31.4 28.5 28.7 
Earnings per share:
Basic$0.03 $7.43 $12.18 
Diluted$0.03 $7.40 $12.09 
Antidilutive stock options, RSUs and PSUs0.1 — 0.1 

Historical Timeline

Fiscal YearFiled
2025Feb 17, 2026Showing above
2024Feb 13, 2025
2023Feb 13, 2024
2022Feb 14, 2023
2021Feb 10, 2022
2020Feb 18, 2021

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.