28.
Earnings Per Share/Unit:

The following table sets forth the reconciliation of earnings and the weighted-average number of shares used in the calculation of basic and diluted earnings per share (amounts presented in thousands, except per share data):

 

 

For the Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Computation of Basic and Diluted Earnings Per Share:

 

 

 

 

 

 

 

 

 

Net income available to the Company's common shareholders

 

$

554,430

 

 

$

375,718

 

 

$

629,252

 

Change in redeemable noncontrolling interests' carrying amount

 

 

(732

)

 

 

(1,691

)

 

 

2,323

 

Earnings attributable to participating securities

 

 

(2,525

)

 

 

(2,766

)

 

 

(2,819

)

Net income available to the Company’s common shareholders for basic
   earnings per share

 

 

551,173

 

 

 

371,261

 

 

 

628,756

 

Distributions on convertible units

 

 

36

 

 

 

-

 

 

 

53

 

Net income available to the Company’s common shareholders for diluted
   earnings per share

 

$

551,209

 

 

$

371,261

 

 

$

628,809

 

 

 

 

 

 

 

 

 

 

Weighted average common shares outstanding – basic

 

 

675,050

 

 

 

671,561

 

 

 

616,947

 

Effect of dilutive securities (1):

 

 

 

 

 

 

 

 

 

Equity awards

 

 

138

 

 

 

523

 

 

 

1,132

 

Assumed conversion of convertible units

 

 

91

 

 

 

52

 

 

 

120

 

Weighted average common shares outstanding – diluted

 

 

675,279

 

 

 

672,136

 

 

 

618,199

 

 

 

 

 

 

 

 

 

 

Net income available to the Company's common shareholders:

 

 

 

 

 

 

 

 

 

Basic earnings per share

 

$

0.82

 

 

$

0.55

 

 

$

1.02

 

Diluted earnings per share

 

$

0.82

 

 

$

0.55

 

 

$

1.02

 

 

(1)
The effect of the assumed conversion of certain convertible units/preferred shares had an anti-dilutive effect upon the calculation of Net income available to the Company’s common shareholders per share. Accordingly, the impact of such conversions has not been included in the determination of diluted earnings per share calculations.

The following table sets forth the reconciliation of Kimco OP’s earnings and the weighted-average number of units used in the calculation of basic and diluted earnings per unit (amounts presented in thousands except per unit data):

 

 

For the Year Ended December 31,

 

 

2025

 

 

2024

 

 

2023

 

Computation of Basic and Diluted Earnings Per Unit:

 

 

 

 

 

 

 

 

 

Net income available to Kimco OP’s common unitholders

 

$

555,604

 

 

$

376,373

 

 

$

629,252

 

Change in redeemable noncontrolling interests' carrying amount

 

 

(732

)

 

 

(1,691

)

 

 

2,323

 

Earnings attributable to participating securities

 

 

(2,861

)

 

 

(2,883

)

 

 

(2,819

)

Net income available to Kimco OP’s common unitholders
   for basic earnings per unit

 

 

552,011

 

 

 

371,799

 

 

 

628,756

 

Distributions on convertible units

 

 

36

 

 

 

-

 

 

 

53

 

Net income available to Kimco OP’s common shareholders for diluted
   earnings per unit

 

$

552,047

 

 

$

371,799

 

 

$

628,809

 

 

 

 

 

 

 

 

 

 

Weighted average common units outstanding – basic

 

 

676,042

 

 

 

672,512

 

 

 

616,947

 

Effect of dilutive securities (1):

 

 

 

 

 

 

 

 

 

Equity awards

 

 

138

 

 

 

523

 

 

 

1,132

 

Assumed conversion of convertible units

 

 

90

 

 

 

51

 

 

 

120

 

Weighted average common units outstanding – diluted

 

 

676,270

 

 

 

673,086

 

 

 

618,199

 

 

 

 

 

 

 

 

 

 

Net income available to Kimco OP’s common unitholders:

 

 

 

 

 

 

 

 

 

Basic earnings per unit

 

$

0.82

 

 

$

0.55

 

 

$

1.02

 

Diluted earnings per unit

 

$

0.82

 

 

$

0.55

 

 

$

1.02

 

 

(1)
The effect of the assumed conversion of certain convertible units/preferred units had an anti-dilutive effect upon the calculation of Net income available to Kimco OP’s common unitholders per unit. Accordingly, the impact of such conversions has not been included in the determination of diluted earnings per unit calculations.

The Company's unvested restricted share/unit awards contain non-forfeitable rights to distributions or distribution equivalents. The impact of the unvested restricted share/unit awards on earnings per share/unit has been calculated using the two-class method whereby earnings are allocated to the unvested restricted share/unit awards based on dividends declared and the unvested restricted shares/units' participation rights in undistributed earnings.

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.