Indivior Pharmaceuticals, Inc. Earnings Per Share Disclosure
| Twelve Months Ended December 31, | |||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||
Net income (loss) | $ | 210 | $ | 7 | $ | (126) | |||||||||||
| Basic weighted-average shares outstanding | 125 | 132 | 137 | ||||||||||||||
| Effect of potentially dilutive securities: | |||||||||||||||||
Restricted stock awards1 | 3 | — | — | ||||||||||||||
| Diluted weighted-average shares outstanding | 128 | 133 | 137 | ||||||||||||||
| Basic earnings (loss) per share | $ | 1.68 | $ | 0.05 | $ | (0.92) | |||||||||||
| Diluted earnings (loss) per share | $ | 1.64 | $ | 0.05 | $ | (0.92) | |||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 26, 2026 | Showing above |
| 2024 | Mar 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.