EARNINGS PER SHARE
Basic earnings per share is calculated by dividing income (loss) from continuing operations, income (loss) from discontinued operations, or net income (loss) by the weighted-average number of shares outstanding during the period. Diluted earnings per share is calculated by dividing income (loss) from continuing operations, income (loss) from discontinued operations, or net income (loss) by the weighted-average number of common shares outstanding, after giving effect to all dilutive potential common shares outstanding during the period. Dilutive potential common shares include shares that may be issued under warrants, including warrants issued in connection with the Oaktree Credit Agreement and private exchange transactions, and restricted stock and stock option awards.
Securities that could potentially dilute basic net income (loss) per share in the future that were not included in the computation of diluted net income (loss) per share as the effect would be anti-dilutive were 3,306,820 and 1,412,305 during the years ended December 31, 2025 and 2024, respectively.
Basic and diluted earnings per share were calculated as follows:
Year Ended December 31, 2025
Continuing OperationsDiscontinued OperationsTotal
Net income$239,444 $70,841 $310,285 
Net income attributable to noncontrolling interests2,870 — 2,870 
Net income attributable to BRC Group Holdings, Inc.236,574 70,841 307,415 
Preferred stock dividends8,060 — 8,060 
Net income available to common shareholders$228,514 $70,841 $299,355 
Year Ended December 31, 2024
Continuing OperationsDiscontinued OperationsTotal
Net (loss) income$(922,409)$147,470 $(774,939)
Net loss attributable to noncontrolling interests(8,920)(1,745)(10,665)
Net (loss) income attributable to BRC Group Holdings, Inc.(913,489)149,215 (764,274)
Preferred stock dividends8,060 — 8,060 
Net (loss) income available to common shareholders$(921,549)$149,215 $(772,334)
Year Ended December 31,
20252024
Weighted average common shares outstanding:  
Basic30,555,258 30,336,274 
Effect of dilutive potential common shares:  
Restricted stock units, warrants, and stock options— — 
Diluted30,555,258 30,336,274 
Basic net income (loss) per common share:
Continuing operations$7.48 $(30.38)
Discontinued operations2.32 4.92 
Basic income (loss) per common share$9.80 $(25.46)
Diluted net income (loss) per common share:
Continuing operations$7.48 $(30.38)
Discontinued operations2.32 4.92 
Diluted income (loss) per common share$9.80 $(25.46)

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Sep 19, 2025
2023Apr 24, 2024
2022Mar 16, 2023
2021Feb 28, 2022
2020Mar 4, 2021
2019Mar 10, 2020
2018Mar 6, 2019
2017Mar 14, 2018
2016Mar 10, 2017
2015Mar 28, 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.