EARNINGS (LOSS) PER SHARE (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Schedule of Components of Basic and Diluted Earnings Per Share

The following table sets forth the components of basic and diluted earnings per share for the periods presented:

(in thousands, except per share amounts)	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Net (loss) income attributable to Guild	$	(66,892)	$	54,249	$	(811)	$	53,995
Weighted average shares outstanding—Class A Common Stock	21,057		20,623		20,946		20,607
Weighted average shares outstanding—Class B Common Stock	40,333		40,333		40,333		40,333
Weighted average shares outstanding—Basic	61,390		60,956		61,279		60,940
Add: dilutive effects of unvested shares of restricted stock	—		957		—		1,036
Weighted average shares outstanding—Diluted	61,390		61,913		61,279		61,976
(Loss) earnings per share attributable to Class A and Class B Common Stock:
Basic	$	(1.09)	$	0.89	$	(0.01)	$	0.89
Diluted	$	(1.09)	$	0.88	$	(0.01)	$	0.87