Simpson Manufacturing Co., Inc. Earnings Per Share Disclosure
| For the Years Ended December 31, | |||||||||||||||||
(in thousands, except per-share amounts) | 2025 | 2024 | 2023 | ||||||||||||||
| Net income available to common stockholders | $ | 345,083 | $ | 322,224 | $ | 353,987 | |||||||||||
| Basic weighted average shares outstanding | 41,718 | 42,182 | 42,598 | ||||||||||||||
| Dilutive effect of potential common stock equivalents | 143 | 201 | 239 | ||||||||||||||
| Diluted weighted average shares outstanding | 41,861 | 42,383 | 42,837 | ||||||||||||||
| Net earnings per share: | |||||||||||||||||
| Basic | $ | 8.27 | $ | 7.64 | $ | 8.31 | |||||||||||
| Diluted | $ | 8.24 | $ | 7.60 | $ | 8.26 | |||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 27, 2026 | Showing above |
| 2024 | Mar 3, 2025 | |
| 2023 | Feb 28, 2024 | |
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.