Note 21. Earnings per Share of Common Stock
The table below provides information on the basic and diluted EPS computations, including the number of shares of
common stock used for purposes of these computations.
Year Ended December 31,
(in thousands, except for share and per share amounts)
2025
2024
2023
Basic Earnings
Net income (loss) from continuing operations
$(215,853)
$(411,999)
$351,245
Less: Income attributable to non-controlling interest
7,854
5,357
8,960
Less: Income attributable to participating shares
8,667
9,125
9,284
Basic earnings - continuing operations
$(232,374)
$(426,481)
$333,001
Basic earnings - discontinued operations
$(5,208)
$(18,399)
$(2,834)
Diluted Earnings
Net income (loss) from continuing operations
(215,853)
(411,999)
351,245
Less: Income attributable to non-controlling interest
7,854
5,357
8,960
Less: Income attributable to participating shares
8,667
9,125
9,284
Add: Expenses attributable to dilutive instruments
524
524
524
Diluted earnings - continuing operations
$(231,850)
$(425,957)
$333,525
Diluted earnings - discontinued operations
$(5,208)
$(18,399)
$(2,834)
Number of Shares
Basic — Average shares outstanding
164,544,350
169,107,477
146,841,594
Effect of dilutive securities — Unvested participating shares
2,715,362
1,364,796
1,725,432
Diluted — Average shares outstanding
167,259,712
170,472,273
148,567,026
EPS Attributable to RC Common Stockholders:
Basic - continuing operations
$(1.41)
$(2.52)
$2.27
Basic - discontinued operations
$(0.03)
$(0.11)
$(0.02)
Basic - total
$(1.44)
$(2.63)
$2.25
Diluted - continuing operations
$(1.41)
$(2.52)
$2.24
Diluted - discontinued operations
$(0.03)
$(0.11)
$(0.02)
Diluted - total
$(1.44)
$(2.63)
$2.22
In the table above, participating unvested RSAs and unvested RSUs, granted to non-employee directors of the Company,
were excluded from the computation of diluted shares as their effect was already considered under the more dilutive two-
class method used above.
Certain investors own OP units in the operating partnership. An OP unit and a share of common stock of the Company
have substantially the same economic characteristics in as much as they effectively share equally in the net income or
loss of the operating partnership. OP unit holders have the right to redeem their OP units, subject to certain restrictions.
The redemption is required to be satisfied in shares of common stock or cash at the Company’s option, calculated as
follows: one share of the Company’s common stock, or cash equal to the fair value of a share of the Company’s common
stock at the time of redemption, for each OP unit. When an OP unit holder redeems an OP unit, non-controlling interests
in the operating partnership is reduced and the Company’s equity is increased. As of December 31, 2025 and
December 31, 2024, the non-controlling interest OP unit holders owned 320,005 and 885,582 OP units, respectively.
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Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Mar 3, 2025
2023Feb 28, 2024
2022Feb 28, 2023
2021Feb 28, 2022
2020Mar 15, 2021
2019Mar 12, 2020
2018Mar 13, 2019
2017Mar 16, 2018
2015Mar 10, 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.