Earnings Per Share

9 Months Ended

Sep. 30, 2024

Basic earnings per share is calculated by dividing net income attributable to Visteon by the weighted average number of shares of common stock outstanding. Diluted earnings per share is calculated by dividing net income by the weighted average number of common and potentially dilutive common shares outstanding. Performance based share units are considered contingently issuable shares and are included in the computation of diluted earnings per share based on the number of shares that would be issuable if the reporting date were the end of the contingency period and if the result would be dilutive.

The table below provides details underlying the calculations of basic and diluted earnings per share:


	Three Months Ended September 30,				Nine Months Ended September 30,
(In millions, except per share amounts)	2024		2023		2024		2023
Numerator:


Net income (loss) attributable to Visteon	$	39	$	66	$	152	$	120
Denominator:
Average common stock outstanding - basic	27.6		28.1		27.6		28.2
Dilutive effect of performance based share units and other	0.3		0.4		0.3		0.4
Diluted shares	27.9		28.5		27.9		28.6
Basic and Diluted Per Share Data:



Basic earnings (loss) per share attributable to Visteon	$	1.41	$	2.35	$	5.51	$	4.26




Diluted earnings (loss) per share attributable to Visteon:	$	1.40	$	2.32	$	5.45	$	4.20