NIQ Global Intelligence plcNIQ

NIQ Global Intelligence plc Earnings Per Share Disclosure

10-KFiled Feb 27, 20262 min read
12. EARNINGS PER SHARE
Basic loss per share is computed by dividing the loss from continuing operations attributable to NIQ by the weighted-average number of ordinary shares outstanding during the period. Diluted loss per share is computed by giving effect to all potential weighted-average dilutive ordinary share equivalents, which consist of the Company’s Warrant, Restricted Stock Units (“RSUs”) and phantom awards (“the Phantom Awards”), using the treasury stock method. For the years ended December 31, 2025, 2024 and 2023, the Company had no potentially dilutive shares, as the inclusion of such instruments would have been antidilutive (i.e., would have increased income per share or decreased loss per share). Accordingly, they are excluded from the diluted earnings per share calculation.
Prior to the Reorganization, NIQ Global Intelligence plc had 100 ordinary shares outstanding. Following the Reorganization (and prior to the IPO), NIQ Global Intelligence plc had 245,000,000 ordinary shares outstanding, resulting in an effective share split of 1:2,450,000. For purposes of calculating loss per share, the effective share split has been applied retrospectively as though the Reorganization had occurred at the beginning of the earliest period presented, reflecting the common control relationship among the entities involved.
The following table sets forth the computation of basic and diluted loss per share for the periods presented:
Year Ended December 31,
(in millions, except share and per share data)
202520242023
Numerator:
Loss from continuing operations$(345.3)$(804.2)$(564.6)
Less: Net income attributable to noncontrolling interests
8.0 6.3 3.8 
Loss from continuing operations attributable to NIQ
(353.3)(810.5)(568.4)
Income (loss) from discontinued operations— 12.5 (9.0)
Net loss attributable to NIQ$(353.3)$(798.0)$(577.4)
Denominator:
Weighted average basic and diluted NIQ ordinary shares outstanding266,917,808 245,000,000 245,000,000
Basic and diluted loss per share from:
Loss attributable to NIQ$(1.32)$(3.31)$(2.32)
Income (loss) from discontinued operations— 0.05 (0.03)
Net loss attributable to NIQ$(1.32)$(3.26)$(2.35)
Antidilutive securities excluded from the calculation of diluted earnings per share
Warrant
1,985,9323,853,2073,853,207
RSUs134,431— — 
Phantom Awards435,374— — 
Total excluded antidilutive securities2,555,7373,853,2073,853,207
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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.

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