ASSURANT, INC.
For the period ended Dec 31, 2025. Filed Feb 19, 2026.
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FY2025 · Filed Feb 19, 2026
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24. Earnings Per Common Share
- Earnings Per Common Share
The following table presents net income, the weighted average common shares used in calculating basic EPS and those used in calculating diluted EPS for each period presented below. Diluted EPS reflects the incremental common shares from common shares issuable upon vesting of PSUs and ESPP using the treasury stock method. Refer to Notes 19 and 20 for further information regarding potential common stock issuances. The outstanding RSUs have non-forfeitable rights to dividend equivalents and are therefore included in calculating basic and diluted EPS under the two-class method.
| Years Ended December 31, | |||
|---|---|---|---|
| 2025 | 2024 | 2023 | |
| Numerator | |||
| Net income | $872.7 | $760.2 | $642.5 |
| Less: Earnings allocated to participating securities | (7.7) | (7.7) | (7.0) |
| Net income used in basic and diluted per common share calculations | $865.0 | $752.5 | $635.5 |
| Denominator | |||
| Weighted average common shares outstanding used in basic per common share calculations | 50,469,633 | 51,703,588 | 52,870,380 |
| Incremental common shares from: | |||
| PSUs | 593,853 | 324,484 | 294,808 |
| ESPP | 23,163 | 24,889 | 33,122 |
| Weighted average common shares outstanding used in diluted per common share calculations | 51,086,649 | 52,052,961 | 53,198,310 |
| Earnings per common share – Basic | $17.14 | $14.55 | $12.02 |
| Earnings per common share – Diluted | $16.93 | $14.46 | $11.95 |
There wereno anti-dilutive PSUs for the year ended December 31, 2025. Average PSUs totaling 48,859 and 56,456 for the years ended 2024 and 2023, respectively, were outstanding but were anti-dilutive and thus not included in the computation of diluted EPS under the treasury stock method.
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