v3.25.4
Net income per share and common dividends
12 Months Ended
Dec. 31, 2025
Net income per share and common dividends  
Net income per share and common dividends

13.   Net income per share and common dividends

Basic and diluted net income per share is calculated by dividing the net income available to common shareholders by the average number of common shares outstanding during the periods. Diluted net income per share is calculated by adjusting the net income available to common shareholders and the weighted average number of common shares used for calculating basic income per share for the effects of all potentially dilutive shares. Such dilutive common shares are excluded when the effect would be to increase earnings per share or reduce a loss per share.

  ​ ​ ​

For the years ended December 31

In thousands of U.S. Dollars and shares, except per share amount

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Net income attributable to common stockholders

$

36,072

$

128,607

$

113,408

Weighted average shares - Basic

40,625

41,656

41,130

Effect of dilutive RSUs

187

386

692

Weighted average shares - Diluted

40,812

42,042

41,822

Basic net income per share

$

0.89

$

3.09

$

2.76

Diluted net income per share

$

0.88

$

3.06

$

2.71

For the year ended December 31, 2025, no stock appreciation rights (“SARs”) were outstanding (2024: Nil, 2023: 176,360) and 344,639 RSUs (2024: 370,364, 2023: 716,452) were outstanding. For the year ended December 31, 2025, there were no anti-dilutive SARs and RSUs.

During the year ended December 31, 2025, the Company paid cash dividends on its outstanding shares of common stock aggregating $12.2 million (2024: $45.1 million).