EARNINGS PER COMMON SHARE
The following table illustrates the computation of basic and diluted earnings per share (in thousands, except share and per share amounts):
Year Ended December 31,
202520242023
Numerator
Net income attributable to Sabra Health Care REIT, Inc.$155,609 $126,712 $13,756 
Denominator
Basic weighted average common shares and common equivalents241,312,309 233,498,736 231,203,391 
Dilutive restricted stock units2,871,902 2,446,335 1,589,387 
Dilutive forward equity sale agreements313,031 100,791 — 
Diluted weighted average common shares244,497,242 236,045,862 232,792,778 
Net income attributable to Sabra Health Care REIT, Inc., per:
Basic common share$0.64 $0.54 $0.06 
Diluted common share$0.64 $0.54 $0.06 
During the years ended December 31, 2025, 2024 and 2023, approximately 700, 1,300 and 500 restricted stock units, respectively, and during the years ended December 31, 2025 and 2024, approximately 19,400 and 8,900 shares, respectively, related to forward equity sale agreements were excluded from computing diluted earnings per share because they were considered anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 12, 2026Showing above
2024Feb 19, 2025
2023Feb 27, 2024
2022Feb 21, 2023
2021Feb 22, 2022

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.