v3.26.3
(Loss) Earnings per Share (Tables)
9 Months Ended
Sep. 30, 2026
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Earnings per Share
The computation of basic and diluted (loss) earnings per share was as follows (in thousands, except per share amounts):
Three Months Ended
September 30,
Nine Months Ended
September 30,
2026202520262025
Numerator:
Net (loss) income attributable to Amneal Pharmaceuticals, Inc.
$(21,695)$2,369 $98,223 $36,981 
Denominator:
Weighted-average shares outstanding - basic335,733 314,168 323,724 312,998 
Effect of dilutive securities:
Stock options— 882 767 981 
Restricted stock units— 4,129 4,192 4,303 
Performance stock units— 5,575 6,550 5,422 
Weighted-average shares outstanding - diluted335,733 324,754 335,233 323,704 
Net (loss) income per share attributable to Amneal Pharmaceuticals, Inc.’s Class A common stockholders:
Basic$(0.06)$0.01 $0.30 $0.12 
Diluted$(0.06)$0.01 $0.29 $0.11 
Schedule of Antidilutive Securities Excluded from Computation of Earnings per Share
The following table presents potentially dilutive securities excluded from the computations of diluted (loss) earnings per share of Class A common stock (in thousands):
Three Months Ended
September 30,
Nine Months Ended
September 30,
2026202520262025
Stock options
1,153 
(1)
347 
(2)
— 347 
(2)
Restricted stock units6,908 
(1)
— — — 
Performance stock units
6,571 
(1)
1,960 
(3)
— 1,960 
(3)
(1)Excluded from the computation of diluted loss per share of Class A common stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company during the period.
(2)Excluded from the computation of diluted earnings per share of Class A common stock because the exercise price of the stock options exceeded the average market price of the Class A common stock during the period (out-of-the-money).
(3)Excluded from the computation of diluted earnings per share of Class A common stock because the performance vesting conditions were not met during the period.