v3.26.3
Share-Based Compensation
9 Months Ended
Sep. 30, 2026
Share-Based Payment Arrangement [Abstract]  
Share-Based Compensation Share-Based Compensation
We granted equity awards of 276,026 restricted shares, 150,591 restricted stock units and 138,591 performance stock units during the nine months ended September 30, 2026, under the FTI Consulting, Inc. 2017 Omnibus Incentive Compensation Plan, as amended, our employee equity compensation plan. Our performance stock units are presented at the maximum potential payout percentage of target shares granted. These awards are recorded as equity on the Condensed Consolidated Balance Sheets. During the nine months ended September 30, 2026, 19,455 shares of restricted stock and 25,365 restricted stock units were forfeited prior to the completion of the applicable vesting requirements. Additionally, 42,753 performance stock units were forfeited during the nine months ended September 30, 2026, including award targets that were not achieved.
Total share-based compensation expense, net of forfeitures, is detailed in the following table:
Three Months Ended September 30,Nine Months Ended September 30,
Income Statement Classification2026202520262025
Direct cost of revenues$6,951 $7,041 $22,042 $18,483 
Selling, general and administrative expenses3,540 2,965 11,212 11,212 
Total share-based compensation expense$10,491 $10,006 $33,254 $29,695