v3.26.1
Earnings Per Share
6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
Basic earnings per share (“EPS”) is computed by dividing net income attributable to Amkor common stockholders by the weighted-average number of common shares outstanding during the period. The weighted-average number of common shares outstanding is reduced for treasury stock.
Diluted EPS is computed based on the weighted-average number of common shares outstanding plus the effect of dilutive potential common shares outstanding during the period. Dilutive potential common shares include outstanding stock options, performance-vested restricted stock units (“PSUs”), time-vested restricted stock units (“RSUs”) and shares associated with the conversion of debt instruments.
The following table summarizes the computation of basic and diluted EPS:
For the Three Months Ended June 30,For the Six Months Ended June 30,
 2026202520262025
 (In thousands,
except per share data)
Net income attributable to Amkor common stockholders$173,753 $54,417 $257,104 $75,545 
Weighted-average number of common shares outstanding - basic247,912 247,090 247,732 246,973 
Effect of dilutive securities:    
Share-based awards2,066 716 2,098 869 
Weighted-average number of common shares outstanding - diluted249,978 247,806 249,830 247,842 
Net income attributable to Amkor per common share:    
Basic$0.70 $0.22 $1.04 $0.31 
Diluted0.70 0.22 1.03 0.30 
The following table summarizes the potential shares of common stock that were excluded from diluted EPS because the effect of including these potential shares was anti-dilutive:
For the Three Months Ended June 30,For the Six Months Ended June 30,
 2026202520262025
 (In thousands)
Share-based awards— 984 378 
There were no potentially dilutive common shares issuable pursuant to the $1.15 billion aggregate principal amount of our 0.00% convertible senior notes due 2031 (the “2031 Notes”) for the three and six months ended June 30, 2026, as the average market price of our common stock did not exceed the applicable conversion price during those periods. Refer to Note 11 for additional information on the 2031 Notes.