13. EARNINGS PER SHARE
Earnings per share is computed using the two-class method. The two-class method determines earnings per share of common stock and participating securities according to dividends or dividend equivalents and their respective participation rights in undistributed earnings. The following table details the components of basic and diluted EPS.
Year ended December 31,
202520242023
(In thousands, except per-share amounts)
Numerator for basic and diluted EPS:
Net loss$(1,906)$(113,175)$(38,947)
Less: Net income attributable to Subsidiary Series A Preferred Units(14,863)(14,806)(12,581)
Net loss attributable to noncontrolling interest10,831 5,822 — 
Net loss attributable Summit Midstream Corporation(5,938)(122,159)(51,528)
Less: Net income attributable to Series A Preferred Stock
(13,631)(13,337)(11,566)
Net loss attributable to common equity holders$(19,569)$(135,496)$(63,094)
Denominator for basic and diluted EPS:
Weighted-average number of shares outstanding – basic
12,133 10,600 10,334 
Effect of nonvested restricted stock units
— — — 
Effect of assumed conversion and elimination of noncontrolling interest net income
— — — 
Weighted-average number of shares outstanding – diluted
12,133 10,600 10,334 
Net Loss per share:
Common Stock – basic
$(1.61)$(12.78)$(6.11)
Common Stock – diluted
$(1.61)$(12.78)$(6.11)
Class B Common Stock – basic and diluted
$— $— $— 
Nonvested anti-dilutive restricted shares excluded from the calculation of diluted EPS
437 546 245 
Class B Common Stock
6,527 592 — 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 11, 2025

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.