Earnings (Loss) Per Share
Laureate computes basic earnings per share (EPS) by dividing income available to common shareholders by the weighted average number of common shares outstanding for the reporting period. Diluted EPS reflects the potential dilution that would occur if share-based compensation awards were exercised or converted into common stock. To calculate the diluted EPS, the basic weighted average number of shares is increased by the dilutive effect of stock options, restricted stock units, and any other share-based compensation arrangements determined using the treasury stock method.
The following tables summarize the computations of basic and diluted earnings per share:
For the years ended December 31, 202520242023
Numerator used in basic and diluted earnings per common share for continuing operations:
Income from continuing operations$283,816 $295,742 $117,029 
Net (income) loss attributable to noncontrolling interests(2,154)78 323 
Net income from continuing operations available to common stockholders for basic and diluted earnings per share$281,662 $295,820 $117,352 
Numerator used in basic and diluted earnings (loss) per common share for discontinued operations:
Net (loss) income from discontinued operations for basic and diluted earnings per share$(32)$654 $(9,762)
Denominator used in basic and diluted earnings (loss) per common share:
Basic weighted average shares outstanding147,825 153,273 157,256 
Effect of dilutive stock options232 215 237 
Effect of dilutive restricted stock units615 408 386 
Diluted weighted average shares outstanding148,672 153,896 157,879 
Basic earnings per share:
Income from continuing operations$1.91 $1.93 $0.75 
(Loss) income from discontinued operations— — (0.06)
Basic earnings per share$1.91 $1.93 $0.69 
Diluted earnings per share:
Income from continuing operations$1.89 $1.92 $0.74 
(Loss) income from discontinued operations— — (0.06)
Diluted earnings per share$1.89 $1.92 $0.68 
The following table summarizes the number of restricted stock units that were excluded from the diluted EPS calculations because the effect would have been antidilutive:
For the years ended December 31,202520242023
Restricted stock units
— 115 

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2021Feb 24, 2022

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.