LivaNova PLC Earnings Per Share Disclosure
| 2025 | 2024 | 2023 | ||||||||||||||||||
| Basic (loss) income per share | $ | (4.45) | $ | 1.17 | $ | 0.33 | ||||||||||||||
| Diluted (loss) income per share | (4.45) | 1.16 | 0.32 | |||||||||||||||||
| 2025 | 2024 | 2023 | ||||||||||||||||||
Numerator: (1) | ||||||||||||||||||||
Net (loss) income - basic and diluted | $ | (242,471) | $ | 63,234 | $ | 17,546 | ||||||||||||||
Denominator: (1) | ||||||||||||||||||||
| Weighted-average shares outstanding - basic | 54,548 | 54,240 | 53,939 | |||||||||||||||||
Add: Dilutive effect of share-based compensation and convertible debt instruments (2) | — | 334 | 273 | |||||||||||||||||
| Weighted-average shares outstanding - diluted | 54,548 | 54,574 | 54,212 | |||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 25, 2026 | Showing above |
| 2024 | Feb 25, 2025 | |
| 2023 | Feb 29, 2024 | |
| 2022 | Feb 27, 2023 | |
| 2021 | Mar 1, 2022 | |
| 2020 | Mar 1, 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.