11.
Earnings per Unit

The following represents basic and diluted earnings (loss) per Common Unit upon the Reorganization (See Note 1) and corresponding issuance of 30.8 million Common Units:

 

(in thousands, except per unit data)

 

 

Net (loss)
income

 

 

Units

 

 

(Loss) Income
per Unit

 

2025

 

 

 

 

 

 

 

 

 

 

Basic

 

 

$

(21,619

)

 

 

49,769

 

 

$

(0.43

)

Effect of dilutive securities

 

 

 

 

 

 

 

 

 

 

Diluted

 

 

$

(21,619

)

 

 

49,769

 

 

$

(0.43

)

 

 

 

 

 

 

 

 

 

 

 

2024

 

 

 

 

 

 

 

 

 

 

Basic

 

 

$

23,496

 

 

 

35,559

 

 

$

0.66

 

Effect of dilutive securities

 

 

 

 

 

 

573

 

 

 

 

Diluted

 

 

$

23,496

 

 

 

36,132

 

 

$

0.65

 

 

 

 

 

 

 

 

 

 

 

 

2023

 

 

 

 

 

 

 

 

 

 

Basic

 

 

$

(103,987

)

 

 

30,265

 

 

$

(3.44

)

Effect of dilutive securities

 

 

 

 

 

 

 

 

 

 

Diluted

 

 

$

(103,987

)

 

 

30,265

 

 

$

(3.44

)

 

All restricted units, totaling 950 thousand units and 538 thousand units, were excluded from the calculation of earnings per share for the year ended December 31, 2025 and December 31, 2023, because the units were anti-dilutive. No units were excluded for the year ended December 31, 2024.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Mar 4, 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.