NOTE 5 – EARNINGS (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted earnings (loss) per share and a reconciliation of the weighted average number of common and common equivalent shares outstanding for the three years ended December 31, 2025:

(Dollars in thousands, except share and per share data)

2025

2024

2023

Numerator:

Net income (loss) attributable to Reading International, Inc.

$

(14,140)

$

(35,301)

$

(30,673)

Denominator:

Weighted average shares of common stock – basic

22,652,270

22,401,662

22,222,635

Weighted average dilutive impact of stock-based awards

Weighted average shares of common stock – diluted

22,652,270

22,401,662

22,222,635

Basic earnings (loss) per share

$

(0.62)

$

(1.58)

$

(1.38)

Diluted earnings (loss) per share

$

(0.62)

$

(1.58)

$

(1.38)

Awards excluded from diluted earnings (loss) per share

3,696,662

1,047,592

1,329,795

 

Outstanding awards of 3,696,662 shares for the year ended December 31, 2025 and 1,047,592 shares for the year ended December 31, 2024, were excluded from the computation of dilutive shares, as they were anti-dilutive because of the net loss from continuing operations.

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 31, 2025
2023Mar 29, 2024
2022Mar 31, 2023
2018Mar 18, 2019
2017Mar 16, 2018
2016Mar 13, 2017
2015Apr 29, 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.