Basic and Diluted Net Income Per Share (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2025

Dec. 31, 2024

Summary of Basic Net Income Per Share of Class A and Class B Common Stock

The following table sets forth (in thousands) the computation of net income attributable to the Company used to compute basic net income per share of Class A and Class B common stock for the three months ended March 31, 2025.


(in thousands)	Three Months Ended March 31, 2025

Numerator:

Net income	$	9,273

Less net income (loss) attributable to non-controlling interests		(175	)


Net income attributable to Guardian Pharmacy Services, Inc.	$	9,448

The following table sets forth (in thousands) the computation of net income (loss) attributable to the Company used to compute basic net income (loss) per share of Class A and Class B common stock for the year ended December 31, 2024.


(in thousands)	Year Ended December 31, 2024

Numerator:

Net income (loss)	$	(71,033	)

Less: Net income attributable to Guardian Pharmacy, LLC prior to the Corporate Reorganization		22,760

Less: Net income attributable to noncontrolling interests		16,254


Net income (loss) attributable to Guardian Pharmacy Services, Inc.	$	(110,047	)

Summary of Basic and Diluted Net Income Per Share of Class A and Class B Common Stock

The following table sets forth the computation of basic and diluted net income per share of Class A and Class B common stock (in thousands, except share amounts, and per share amounts):


	Three Months Ended March 31, 2025
	Class A		Class B

Basic net income per share attributable to common stockholders

Numerator:

Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	1,490	$	7,958

Denominator:

Weighted average number of shares of Class A and Class B common stock outstanding		9,787,073		52,256,238


Basic net income per share attributable to common stockholders	$	0.15	$	0.15


Diluted net income per share attributable to common stockholders

Numerator:

Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	1,490	$	7,958

Denominator:

Number of shares used in basic computation		9,787,073		52,256,238

Dilutive Restricted Stock Units and Class A and B Common Stock		137,361		733,405


Weighted average shares of Class A and Class B common stock outstanding used to calculate diluted net income per share		9,924,434		52,989,643


Diluted net income per share attributable to common stockholders	$	0.15	$	0.15

The following table sets forth the computation of basic and diluted net income per share of Class A and Class B common stock (in thousands, except share amounts, and per share amounts):


	Year Ended December 31, 2024
	Class A			Class B

Basic net income (loss) per share attributable to common stockholders

Numerator:

Allocation of net income (loss) attributable to Guardian Pharmacy Inc.	$	(16,261	)	$	(93,786	)

Denominator:

Weighted average number of shares of Class A and Class B common stock outstanding		9,162,500			52,843,311


Basic net income (loss) per share attributable to common stockholders	$	(1.77	)	$	(1.77	)


Diluted net income (loss) per share attributable to common stockholders

Numerator:

Allocation of net income (loss) attributable to Guardian Pharmacy Inc.	$	(16,261	)	$	(93,786	)

Denominator:

Number of shares used in basic computation		9,162,500			52,843,311

Dilutive Restricted Stock Units and Class B Common Stock		—			—


Weighted average shares of Class A and Class B common stock outstanding used to calculate diluted net income (loss) per share		9,162,500			52,843,311


Diluted net income (loss) per share attributable to common stockholders	$	(1.77	)	$	(1.77	)

Summary of Diluted Shares Outstanding as the Effect would have been Anti-Dilutive

The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive:


	Year Ended December, 31 2024
	Class A		Class B

Anti-dilutive unvested Restricted Stock Units and Class B Common Stock		99,892		576,113


Total anti-dilutive securities		99,892		576,113