| Earnings per share available to SiriusPoint common shareholders |
15. Earnings per share available to SiriusPoint common shareholders The following sets forth the computation of basic and diluted earnings per share available to SiriusPoint common shareholders for the three and nine months ended September 30, 2026 and 2025: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended | | Nine months ended | | | September 30, 2026 | | September 30, 2025 | | September 30, 2026 | | September 30, 2025 | | Weighted-average number of common shares outstanding: | | | | | | | | | Basic number of common shares outstanding | 115,135,159 | | | 116,726,540 | | | 116,191,819 | | | 116,412,996 | | | Dilutive effect of restricted share awards and units | 646,941 | | | 866,941 | | | 1,619,742 | | | 1,046,481 | | | Dilutive effect of options | 1,384,571 | | | 1,224,422 | | | 1,339,229 | | | 1,196,129 | | | | | | | | | | | | | | | | | | | | | Diluted number of common shares outstanding | 117,166,671 | | | 118,817,903 | | | 119,150,790 | | | 118,655,606 | | | Basic earnings per common share: | | | | | | | | | Net income available to SiriusPoint common shareholders | $ | 86.8 | | | $ | 86.8 | | | $ | 255.0 | | | $ | 203.6 | | | Net income allocated to SiriusPoint participating shareholders | (0.1) | | | (0.1) | | | (0.1) | | | (0.2) | | | Net income allocated to SiriusPoint common shareholders | $ | 86.7 | | | $ | 86.7 | | | $ | 254.9 | | | $ | 203.4 | | | Basic earnings per share available to SiriusPoint common shareholders | $ | 0.75 | | | $ | 0.74 | | | $ | 2.19 | | | $ | 1.75 | | | Diluted earnings per common share: | | | | | | | | | Net income available to SiriusPoint common shareholders | $ | 86.8 | | | $ | 86.8 | | | $ | 255.0 | | | $ | 203.6 | | | Net income allocated to SiriusPoint participating shareholders | (0.1) | | | (0.1) | | | (0.1) | | | (0.2) | | | | | | | | | | | | Net income allocated to SiriusPoint common shareholders | $ | 86.7 | | | $ | 86.7 | | | $ | 254.9 | | | $ | 203.4 | | | Diluted earnings per share available to SiriusPoint common shareholders | $ | 0.74 | | | $ | 0.73 | | | $ | 2.14 | | | $ | 1.71 | |
For the three and nine months ended September 30, 2026, anti-dilutive restricted share units of 4,339 and 15,099, respectively, were excluded from the computation of diluted earnings per share attributable to SiriusPoint common shareholders. For the three and nine months ended September 30, 2025, anti-dilutive restricted share units of 38 and 14,271, respectively, were excluded from the computation of diluted earnings per share attributable to SiriusPoint common shareholders.
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