Earnings Per Share |
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Earnings Per Share | Earnings Per Share We calculate basic earnings (loss) per share by dividing net income (loss) by the weighted-average number of common shares outstanding for each period presented. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement, are considered common shares outstanding and are included in the computation of net earnings (loss) per share. The RSUs and PSUs are not a participating security as the dividends are forfeitable. For the years ended December 31, 2023 and December 31, 2022, 1,545,000 and 4,069,000 incremental PSU and RSU shares were included in the diluted EPS calculation, respectively. For the year ended December 2021, no incremental RSU or PSU shares were included in the diluted EPS calculation as their effect was anti-dilutive under the “if-converted” method.
(1) We excluded 3.3 million of combined RSUs and PSUs from the diluted weighted-average common shares outstanding because their effect was anti-dilutive for the year ended December 31, 2021.
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