12. Capital Stock and Earnings Per Share (OMH Only)

CAPITAL STOCK

OMH has two classes of authorized capital stock: preferred stock and common stock. OMFC has two classes of authorized capital stock: special stock and common stock. OMH and OMFC may issue preferred stock and special stock, respectively, in one or more series. The OMH Board of Directors (the “Board”) and the OMFC Board of Directors determine the dividend, liquidation, redemption, conversion, voting, and other rights prior to issuance.

Par value and shares authorized at December 31, 2025 were as follows:
OMHOMFC
Preferred Stock *Common Stock
Special Stock *
Common Stock
Par value$0.01 $0.01 $— $0.50 
Shares authorized300,000,000 2,000,000,000 25,000,000 25,000,000 
* No shares of OMH preferred stock or OMFC special stock were issued and outstanding at December 31, 2025 or 2024.

Changes in OMH shares of common stock issued and outstanding were as follows:
At or for the Years Ended December 31,202520242023
Balance at beginning of period119,360,509 119,757,277 121,042,125 
Common shares issued 290,803 279,812 285,480 
Common shares repurchased
(2,528,390)(755,274)(1,651,717)
Treasury stock issued73,870 78,694 81,389 
Balance at end of period117,196,792 119,360,509 119,757,277 


OMFC shares issued and outstanding were as follows:
Special StockCommon Stock
2025202420252024
Shares issued and outstanding — 10,160,021 10,160,021 
EARNINGS PER SHARE (OMH ONLY)

The computation of earnings per share was as follows:
(dollars in millions, except per share data)
Years Ended December 31,202520242023
 
Numerator (basic and diluted):  
Net income$783 $509 $641 
Denominator:  
Weighted average number of shares outstanding (basic)118,664,220 119,659,278 120,382,227 
Effect of dilutive securities *604,336 460,705 247,363 
Weighted average number of shares outstanding (diluted)119,268,556 120,119,983 120,629,590 
Earnings per share:  
Basic$6.59 $4.26 $5.33 
Diluted$6.56 $4.24 $5.32 
* We have excluded weighted-average unvested restricted stock units totaling 501,400, 667,918, and 1,048,970 for 2025, 2024, and 2023, respectively, from the fully-diluted earnings per share calculations as these shares would be anti-dilutive, which could impact the earnings per share calculation in the future.

Basic earnings per share is computed by dividing net income by the weighted-average number of shares outstanding during each period. Diluted earnings per share is computed based on the weighted-average number of shares outstanding plus the effect of potentially dilutive shares outstanding during the period using the treasury stock method. The potentially dilutive shares represent outstanding unvested restricted stock units (“RSUs”).

Historical Timeline

Fiscal YearFiled
2025Feb 6, 2026Showing above
2024Feb 7, 2025
2023Feb 13, 2024
2022Feb 10, 2023
2021Feb 11, 2022
2020Feb 9, 2021
2019Feb 14, 2020
2018Feb 15, 2019

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.