Earnings Per Share

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Earnings Per Share

Earnings Per Share

Basic earnings per share (“EPS”) is computed by dividing net income attributable to Amkor common stockholders by the weighted-average number of common shares outstanding during the period. The weighted-average number of common shares outstanding is reduced for treasury stock.

Diluted EPS is computed based on the weighted-average number of common shares outstanding plus the effect of dilutive potential common shares outstanding during the period. Dilutive potential common shares include outstanding stock options, performance-vested restricted stock units, time-vested restricted stock units and unvested restricted shares.

The following table summarizes the computation of basic and diluted EPS:

	For the Three Months Ended June 30,				For the Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands, except per share data)
Net income attributable to Amkor common stockholders	$	66,897	$	64,286	$	125,794	$	109,637
Weighted-average number of common shares outstanding - basic	246,228		245,637		246,118		245,485
Effect of dilutive securities:
Share-based awards	1,632		1,327		1,672		1,561
Weighted-average number of common shares outstanding - diluted	247,860		246,964		247,790		247,046
Net income attributable to Amkor per common share:
Basic	$	0.27	$	0.26	$	0.51	$	0.45
Diluted	0.27		0.26		0.51		0.44

There were no anti-dilutive shares for the three and six months ended June 30, 2024 and 2023.