Magnera Corp Earnings Per Share Disclosure
| (in millions) | 2025 | 2024 | 2023 | ||||||||
| Numerator | |||||||||||
| Consolidated net income (loss) | $ | (159 | ) | $ | (154 | ) | $ | 38 | |||
| Denominator | |||||||||||
| Weighted average common shares outstanding - basic and dilutive | 35.5 | 31.8 | 31.8 | ||||||||
| Net income (loss) per share: | |||||||||||
| Basic and diluted | $ | (4.47 | ) | $ | (4.84 | ) | $ | 1.19 |
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Nov 25, 2025 | Showing above |
| 2023 | Feb 28, 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.