Basic earnings per share of Class A and Class B common stock is computed by dividing net income attributable to Guardian Pharmacy Services, Inc. by the weighted-average number of shares of Class A and Class B common stock outstanding during the period. The Class A and Class B common stock are identical in their rights and privileges, except that shares of Class B common stock are subject to transfer restrictions prior to their conversion into shares of Class A common stock. Therefore, the basic earnings per share for Class A and Class B common stock will be equal. Diluted earnings per share of Class A and Class B common stock is computed by dividing net income attributable to Guardian Pharmacy Services, Inc. by the weighted-average number of shares of Class A and Class B common stock outstanding, adjusted to give effect to potentially dilutive elements.

The following table sets forth the computation of net income attributable to the Company used to compute basic net income per share of Class A and Class B common stock for the three and nine months ended September 30, 2025 and 2026.


(in thousands)	Three Months Ended September 30, 2025		Three Months Ended September 30, 2026		Nine Months Ended September 30, 2025		Nine Months Ended September 30, 2026
Numerator:
Net income	$	9,593	$	19,120	$	27,693	$	54,785
Less net income (loss) attributable to non-controlling interests	(225)		440		(603)		938
Net income attributable to Guardian Pharmacy Services, Inc.	$	9,818	$	18,680	$	28,296	$	53,847


	Three Months Ended September 30, 2026				Nine Months Ended September 30, 2026
	Class A		Class B		Class A		Class B
Basic net income per share attributable to common stockholders
Numerator:
Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	14,815	$	3,865	$	38,836	$	15,011
Denominator:
Weighted average number of shares of Class A and Class B common stock outstanding	50,238		13,105		45,676		17,654
Basic net income per share attributable to common stockholders	$	0.29	$	0.29	$	0.85	$	0.85

Diluted net income per share attributable to common stockholders
Numerator:
Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	14,815	$	3,865	$	38,836	$	15,011
Denominator:
Number of shares used in basic computation	50,238		13,105		45,676		17,654
Dilutive Restricted Stock Units and Class A and B Common Stock	454		119		348		135
Weighted average shares of Class A and Class B common stock outstanding used to calculate diluted net income per share	50,692		13,224		46,024		17,789
Diluted net income per share attributable to common stockholders	$	0.29	$	0.29	$	0.84	$	0.84


	Three Months Ended September 30, 2025				Nine Months Ended September 30, 2025
	Class A		Class B		Class A		Class B
Basic net income per share attributable to common stockholders
Numerator:
Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	3,638	$	6,180	$	8,413	$	19,883
Denominator:
Weighted average number of shares of Class A and Class B common stock outstanding	23,021		39,103		18,455		43,616
Basic net income per share attributable to common stockholders	$	0.16	$	0.16	$	0.46	$	0.46

Diluted net income per share attributable to common stockholders
Numerator:
Allocation of net income attributable to Guardian Pharmacy Services, Inc.	$	3,638	$	6,180	$	8,413	$	19,883
Denominator:
Number of shares used in basic computation	23,021		39,103		18,455		43,616
Dilutive Restricted Stock Units and Class A and B Common Stock	485		824		330		779
Weighted average shares of Class A and Class B common stock outstanding used to calculate diluted net income per share	23,506		39,926		18,785		44,395
Diluted net income per share attributable to common stockholders	$	0.15	$	0.15	$	0.45	$	0.45