| Schedule of Basic and Diluted Net Income Per Share Attributable to Bentley Systems Stockholders |
The details of basic and diluted net income per share attributable to Bentley Systems stockholders are as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended | | Six Months Ended | | | June 30, | | June 30, | | | 2026 | | 2025 | | 2026 | | 2025 | | Numerator: | | | | | | | | | | Net income attributable to Bentley Systems | | $ | 78,573 | | | $ | 70,482 | | | $ | 173,959 | | | $ | 161,850 | | | Less: Net income attributable to Bentley Systems allocated to participating securities | | — | | | (11) | | | — | | | (29) | | | Basic net income attributable to Bentley Systems stockholders | | 78,573 | | | 70,471 | | | 173,959 | | | 161,821 | | | Add: Interest expense, net of tax, attributable to assumed conversion of convertible senior notes | | 873 | | | 1,714 | | | 1,882 | | | 3,283 | | | Diluted net income attributable to Bentley Systems stockholders | | $ | 79,446 | | | $ | 72,185 | | | $ | 175,841 | | | $ | 165,104 | | | | | | | | | | | | Denominator: | | | | | | | | | | Basic weighted average shares | | 311,784,740 | | | 314,622,491 | | | 312,227,764 | | | 314,894,050 | | | Dilutive effect of RSUs | | 26,562 | | | 574,768 | | | 291,769 | | | 638,912 | | | Dilutive effect of ESPP | | 237,593 | | | 148,900 | | | 126,710 | | | 84,019 | | | Dilutive effect of assumed conversion of convertible senior notes | | 6,908,797 | | | 17,477,861 | | | 7,789,552 | | | 17,533,301 | | | Diluted weighted average shares | | 318,957,692 | | | 332,824,020 | | | 320,435,795 | | | 333,150,282 | | | | | | | | | | | | Net income per share attributable to Bentley Systems stockholders: | | | | | | | | | Basic | | $ | 0.25 | | | $ | 0.22 | | | $ | 0.56 | | | $ | 0.51 | | Diluted | | $ | 0.25 | | | $ | 0.22 | | | $ | 0.55 | | | $ | 0.50 | |
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