SiriusPoint Ltd Earnings Per Share Disclosure
| 2025 | 2024 | 2023 | ||||||||||||||||||
| Weighted-average number of common shares outstanding: | ($ in millions, except share and per share amounts) | |||||||||||||||||||
| Basic number of common shares outstanding | 116,507,940 | 166,537,394 | 163,341,448 | |||||||||||||||||
| Dilutive effect of restricted share awards and units | 3,921,841 | 1,877,371 | 3,176,462 | |||||||||||||||||
| Dilutive effect of options | 1,218,269 | 1,055,916 | 595,908 | |||||||||||||||||
| Dilutive effect of warrants | — | — | 899,249 | |||||||||||||||||
| Dilutive effect of Series A preference shares | — | — | 1,594,281 | |||||||||||||||||
| Diluted number of common shares outstanding | 121,648,050 | 169,470,681 | 169,607,348 | |||||||||||||||||
| Basic earnings per common share: | ||||||||||||||||||||
| Net income available to SiriusPoint common shareholders | $ | 443.6 | $ | 183.9 | $ | 338.8 | ||||||||||||||
| Net income allocated to SiriusPoint participating common shareholders | (0.3) | (7.7) | (24.3) | |||||||||||||||||
| Net income allocated to SiriusPoint common shareholders | $ | 443.3 | $ | 176.2 | $ | 314.5 | ||||||||||||||
| Basic earnings per share available to SiriusPoint common shareholders | $ | 3.80 | $ | 1.06 | $ | 1.93 | ||||||||||||||
| Diluted earnings per common share: | ||||||||||||||||||||
| Net income available to SiriusPoint common shareholders | $ | 443.6 | $ | 183.9 | $ | 338.8 | ||||||||||||||
| Net income allocated to SiriusPoint participating common shareholders | (0.3) | (7.7) | (24.3) | |||||||||||||||||
| Net income allocated to SiriusPoint common shareholders | $ | 443.3 | $ | 176.2 | $ | 314.5 | ||||||||||||||
| Diluted earnings per share available to SiriusPoint common shareholders | $ | 3.64 | $ | 1.04 | $ | 1.85 | ||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 24, 2026 | Showing above |
| 2024 | Feb 21, 2025 | |
| 2023 | Feb 29, 2024 | |
| 2022 | Feb 24, 2023 | |
| 2021 | Mar 1, 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.