20. Earnings Per Common Share
Basic earnings per share is computed using the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share of common stock is computed by using the weighted average shares of common stock outstanding, including the dilutive effect of restricted stock units and performance stock units based on an average share price during the period. For the year ended December 31, 2025, 2.0 thousand RSUs and PSUs unvested were excluded from the calculation of the potential dilutive common shares because their inclusion would be anti-dilutive. For the year ended December 31, 2024, 98.0 thousand unvested were excluded from the calculation of the potential dilutive common shares because their inclusion would be anti-dilutive. For the year ended December 31, 2023 there were no anti-dilutive shares.
The computations of basic and diluted earnings per share were as follows:
Year ended December 31,
(in thousands, except per share data)202520242023
Net income attributable to common shareholders$80,521 $49,895 $20,066 
Less: Dividends paid and earnings allocated to non-forfeitable RSUs(2,016)(1,812)— 
Net income used in basic and diluted earnings per share$78,505 $48,083 $20,066 
Basic weighted average shares of common stock87,199 83,094 68,059 
Effect of dilutive securities:
RSUs and PSUs1,016 1,244 268 
Preferred shares 308 832 — 
Diluted weighted average shares of common stock88,523 85,170 68,327 
Earnings per share attributable to common shareholders:
Basic$0.90 $0.58 $0.29 
Diluted$0.89 $0.56 $0.29 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Mar 7, 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.