v3.26.1
EARNINGS PER SHARE
6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
EARNINGS PER SHARE EARNINGS PER SHARE
The Company has two classes of common stock and, as such, applies the “two-class method” of computing earnings per share in accordance with ASC 260, “Earnings Per Share.” Earnings are allocated in the same manner as dividends would be distributed. The Company’s common shareholders are entitled to equally share in all dividends and distributions based on such shareholders’ pro rata ownership interest in the Company, except that each share of Class B common stock is treated as if such share had been converted into ten Class A Shares for purposes of calculating the economic rights of the Class B Shares, including upon liquidation of the Company or the declaration of dividends or distributions by the Company.
The following tables summarize the calculation of earnings per share under the two-class method:
Quarter Ended June 30,
20262025
(dollars in thousands, except per share amounts)Class A common stockClass B common stockConsolidatedClass A common stockClass B common stockConsolidated
Net income $57,701 $42,485 
Basic:
Numerator
Allocation of distributed earnings (cash dividends declared)$154,205 $7,801 $162,006 $— $— $— 
Allocation of undistributed earnings (losses)(99,301)(5,004)(104,305)40,252 2,233 42,485 
Allocation of distributed and undistributed earnings$54,904 $2,797 $57,701 $40,252 $2,233 $42,485 
Denominator
Basic weighted average common shares outstanding221,148,246 1,114,448 222,262,694 200,893,223 1,114,448 202,007,671 
Basic earnings per share (1)
$0.25 $2.51 $0.26 $0.20 $2.00 $0.21 
Diluted:
Numerator
Allocation of distributed and undistributed earnings$54,904 $2,797 $57,701 $40,252 $2,233 $42,485 
Denominator
Basic weighted average common shares outstanding221,148,246 1,114,448 222,262,694 200,893,223 1,114,448 202,007,671 
Dilutive effect of unvested RSUs or PSUs (2)
190,098 — 190,098 59,420 — 59,420 
Diluted weighted average common shares outstanding221,338,344 1,114,448 222,452,792 200,952,643 1,114,448 202,067,091 
Diluted earnings per share (1)
$0.25 $2.51 $0.26 $0.20 $2.00 $0.21 
(1)Periods prior to September 2, 2025 have been restated as a result of the adjustment to common shares outstanding based on the exchange ratio from the Merger of 3,301.0920 for Class A common stock and 330.1092 for Class B common stock.
(2)No RSUs or PSUs were antidilutive for the quarters ended June 30, 2026 and 2025.
Six Months Ended June 30,
20262025
(dollars in thousands, except per share amounts)Class A common stockClass B common stockConsolidatedClass A common stockClass B common stockConsolidated
Net income$101,791 $86,276 
Basic:
Numerator
Allocation of distributed earnings (cash dividends declared)$242,315 $12,259 $254,574 $— $— $— 
Allocation of undistributed earnings (losses)(145,452)(7,331)(152,783)81,741 4,535 86,276 
Allocation of distributed and undistributed earnings$96,863 $4,928 $101,791 $81,741 $4,535 $86,276 
Denominator
Basic weighted average common shares outstanding221,098,302 1,114,448 222,212,750 200,889,074 1,114,448 202,003,522 
Basic earnings per share (1)
$0.44 $4.42 $0.46 $0.41 $4.07 $0.43 
Diluted:
Numerator
Allocation of distributed and undistributed earnings$96,863 $4,928 $101,791 $81,741 $4,535 $86,276 
Denominator
Basic weighted average common shares outstanding221,098,302 1,114,448 222,212,750 200,889,074 1,114,448 202,003,522 
Dilutive effect of unvested RSUs or PSUs (2)
172,794 — 172,794 59,420 — 59,420 
Diluted weighted average common shares outstanding221,271,096 1,114,448 222,385,544 200,948,494 1,114,448 202,062,942 
Diluted earnings per share (1)
$0.44 $4.42 $0.46 $0.41 $4.07 $0.43 
(1)Periods prior to September 2, 2025 have been restated as a result of the adjustment to common shares outstanding based on the exchange ratio from the Merger of 3,301.0920 for Class A common stock and 330.1092 for Class B common stock.
(2)No RSUs or PSUs were antidilutive for the six months ended June 30, 2026 and 2025.