(6) Net (Loss) Earnings Per Share

The calculation of net (loss) earnings per share - basic and net (loss) earnings per share - diluted were as follows:

 

Year Ended December 31

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

 

 

 

 

 

 

Net (loss) earnings available to common shareholders:

 

$

(13.3

)

 

$

145.1

 

 

$

88.8

 

Weighted-average common shares outstanding (in millions):

 

 

 

 

 

 

 

 

 

Weighted-average common shares outstanding – basic

 

 

46.6

 

 

 

47.8

 

 

 

49.8

 

Effect of share-based awards

 

 

 

 

 

0.5

 

 

 

0.6

 

Weighted-average common shares outstanding – diluted

 

 

46.6

 

 

 

48.3

 

 

 

50.4

 

Net (loss) earnings per share – basic

 

$

(0.29

)

 

$

3.04

 

 

$

1.78

 

Net (loss) earnings per share – diluted

 

$

(0.29

)

 

$

3.01

 

 

$

1.76

 

 

There were 1.1 million, 0.8 million and 0.6 million share-based awards excluded from the calculation of net (loss) earnings per share - diluted for the years ended December 31, 2025, 2024 and 2023, respectively, because their impact was anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 23, 2026Showing above
2024Feb 19, 2025
2023Feb 16, 2024
2022Feb 17, 2023
2021Feb 18, 2022
2020Feb 19, 2021
2019Feb 21, 2020
2018Feb 22, 2019
2017Feb 23, 2018
2016Feb 21, 2017
2015Feb 22, 2016

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.