Earnings Per Share
The following table presents a reconciliation of the net (loss) earnings and shares used in calculating basic and diluted (loss) earnings per share for the years ended December 31, 2025, 2024 and 2023:
Year Ended
December 31,
(in thousands, except share data)202520242023
Basic (Loss) Earnings Per Share:
Net (loss) income
$(454,300)$298,168 $(106,371)
Dividends on preferred stock(52,791)(47,136)(48,607)
Gain on repurchase and retirement of preferred stock— 644 2,973 
Dividends and undistributed earnings allocated to participating restricted stock units
(1,309)(1,693)(1,220)
Net (loss) income attributable to common stockholders, basic
$(508,400)$249,983 $(153,225)
Basic weighted average common shares
104,111,993 103,562,824 95,672,143 
Basic (loss) earnings per weighted average common share
$(4.88)$2.41 $(1.60)
Diluted (Loss) Earnings Per Share:
Net (loss) income attributable to common stockholders, basic
$(508,400)$249,983 $(153,225)
Reallocation impact of undistributed earnings to participating restricted stock units
— (77)— 
Interest expense attributable to convertible notes— 18,199 — 
Net (loss) income attributable to common stockholders, diluted
$(508,400)$268,105 $(153,225)
Basic weighted average common shares
104,111,993 103,562,824 95,672,143 
Effect of dilutive shares issued in an assumed vesting of performance share units
— 477,465 — 
Effect of dilutive shares issued in an assumed conversion
— 9,049,219 — 
Diluted weighted average common shares104,111,993 113,089,508 95,672,143 
Diluted (loss) earnings per weighted average common share
$(4.88)$2.37 $(1.60)

For the years ended December 31, 2025 and 2023, excluded from the calculation of diluted earnings per share was the effect of adding undistributed earnings reallocated to participating RSAs and RSUs, as their inclusion would have been antidilutive. For the year ended December 31, 2024, participating RSUs were included in the calculation of basic and diluted earnings per share under the two-class method, as it was more dilutive than the alternative treasury stock method.
For the years ended December 31, 2025 and 2023, excluded from the calculation of diluted earnings per share was the effect of adding weighted average common share equivalents related to the assumed vesting of outstanding PSUs, as their inclusion would have been antidilutive for these periods. For the year ended December 31, 2024, the assumed vesting of outstanding PSUs was included in the calculation of diluted earnings per share under the two-class method, as it was more dilutive than the alternative treasury stock method.
For the years ended December 31, 2025 and 2023, excluded from the calculation of diluted earnings per share was the effect of adding the assumed conversion of the Company’s convertible senior notes, as inclusion would have been antidilutive under the two-class method for these periods. For the year ended December 31, 2024, the assumed conversion of the Company’s convertible senior notes was included in the calculation of diluted earnings per share under the if-converted method.

Historical Timeline

Fiscal YearFiled
2025Feb 17, 2026Showing above
2024Feb 18, 2025
2023Feb 20, 2024
2022Feb 28, 2023
2021Mar 1, 2022
2020Feb 25, 2021
2019Feb 26, 2020
2018Feb 27, 2019
2017Feb 27, 2018
2016Feb 28, 2017
2015Feb 26, 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.