NET INCOME (LOSS) PER SHARE
 
Net income (loss) per share is calculated in accordance with ASC 260, Earnings Per Share. Basic income (loss) per share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of shares of common stock outstanding during the period. For the year ended December 31, 2025, 2024 and 2023, the Company recorded net income (loss) and as such, the Company calculated the impact of dilutive common stock equivalents in determining diluted earnings per share.
 
The following table presents the total potential securities that were excluded from the computation of net income (loss) per diluted share of common stock, as their inclusion would have been anti-dilutive:

For the Year Ended December 31,
202520242023
Warrants324,375 324,375 324,375 
Restricted stock units7,644,581 — — 
Performance-based restricted stock units (1)
6,945,601 — — 
Convertible Notes (2)
81,852,078 — — 
Series A Preferred Stock— — 322,654 
Total anti-dilutive shares
96,766,635 324,375 647,029 

(1) Anti-dilutive performance-based restricted stock units are presented up to 249% as the maximum potential number of shares that may vest. Refer to Note 14 Stock-based Compensation, for further information.

(2) Refer to Note 16 Debt, for further information.

The following table sets forth the computation of basic and diluted income (loss) per share:

For the Year Ended December 31,
(in thousands, except share and per share data)202520242023
Basic earnings per share of common stock:
Net income (loss) attributable to common stockholders - basic
$(1,311,480)$541,253 $259,052 
Weighted average shares of common stock - basic
355,167,578 289,961,989 183,855,570 
Net income (loss) per share of common stock - basic
$(3.69)$1.87 $1.41 
Diluted earnings per share of common stock:
Net income (loss) attributable to common stockholders - basic
$(1,311,480)$541,253 $259,052 
Add: Notes interest expense, net of tax— 6,364 7,421 
Less: Gain from extinguishment of debt, net of tax
— (10,278)(62,909)
Net income (loss) attributable to common stockholders - diluted
$(1,311,480)$537,339 $203,564 
Weighted average shares of common stock - basic
355,167,578 289,961,989 183,855,570 
Restricted stock units— 4,492,213 330,928 
Performance-based restricted stock units— 849,739 — 
Convertible Notes
— 16,537,406 8,106,779 
Weighted average shares of common stock - diluted
355,167,578 311,841,347 192,293,277 
Net income (loss) per share of common stock - diluted
$(3.69)$1.72 $1.06 

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Mar 3, 2025

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.