Net (Loss) Income Per Common Share
Basic net (loss) income per common share is computed using the weighted average common shares outstanding during the period. Diluted net (loss) income per common share is computed by using the weighted average common shares outstanding, excluding unvested restricted shares when their inclusion would be anti-dilutive. For the years ended December 31, 2024 and December 31, 2023, we excluded 0.4 and 0.0 million shares of the Company’s Common Stock, respectively. The computations of basic and diluted net loss per share for the years ended December 31, 2024 and December 31, 2023 are as follows:
Year Ended
December 31, 2024December 31, 2023
Net (loss) income$(53.0)$19.2 
(Shares in millions)
Basic weighted average common shares16.2 15.6 
Effect of dilutive securities - dilutive securities— 0.1 
Diluted weighted average common shares16.2 15.7 
Basic net (loss) income per common share$(3.27)$1.23 
Diluted net (loss) income per common share$(3.27)$1.22 

Historical Timeline

Fiscal YearFiled
2024Mar 13, 2025Showing above
2021Apr 28, 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.