ASSURANT, INC.
For the period ended Jun 30, 2026. Filed Aug 6, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Jun 30, 2026 · Filed Aug 6, 2026
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12. 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 performance share units (“PSUs”) and the purchase of shares under the Employee Stock Purchase Plan (the “ESPP”) using the treasury stock method. The outstanding restricted stock units (“RSUs”) have non-forfeitable rights to dividend equivalents and are therefore included in calculating basic and diluted EPS under the two-class method.
| Three Months Ended June 30, | Six Months Ended June 30, | |||
|---|---|---|---|---|
| 2026 | 2025 | 2026 | 2025 | |
| Numerator | ||||
| Net income | $298.6 | $235.3 | $572.7 | $381.9 |
| Less: Earnings allocated to participating securities | (2.3) | (2.1) | (4.6) | (3.5) |
| Net income used in basic and diluted per common share calculations | $296.3 | $233.2 | $568.1 | $378.4 |
| Denominator | ||||
| Weighted average common shares outstanding used in basic per common share calculations | 49,520,710 | 50,675,804 | 49,611,108 | 50,737,072 |
| Incremental common shares from: | ||||
| PSUs | 271,103 | 393,648 | 432,056 | 468,222 |
| ESPP | 39,603 | 42,899 | 39,603 | 42,899 |
| Weighted average common shares outstanding used in diluted per common share calculations | 49,831,416 | 51,112,351 | 50,082,767 | 51,248,193 |
| Earnings per common share – Basic | $5.98 | $4.60 | $11.45 | $7.46 |
| Earnings per common share – Diluted | $5.95 | $4.56 | $11.34 | $7.38 |
There wereno anti-dilutive shares for the three and six months ended June 30, 2026. Average PSUs totaling 50,586 and 29,916 for the three and six months ended June 30, 2025, respectively, were anti-dilutive and thus not included in the computation of diluted EPS under the treasury stock method.
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