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Earnings Per Share (Tables) | 9 Months Ended
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Sep. 30, 2025
Earnings Per Share [Abstract] |
Schedule of (losses) earnings per share | The components of the numerator for the calculation of basic and diluted EPS are as follows:
| Nine months ended September 30,
(in thousands of $) | 2025 | 2024
Net income net of non-controlling interests - basic and diluted | 55,318 |  | 46,345 |
The components of the denominator for the calculation of basic and diluted EPS are as follows:
| Nine months ended September 30,
(in thousands of $) | 2025 | 2024
Basic: |  |
Weighted average number of common shares outstanding | 103,874 |  | 104,217 |
Dilutive: |  |
Dilutive impact of share options and RSUs | 985 |  | 918 |
Dilutive impact of 2025 Convertible Bonds (1) | 3,460 |  | — |
Weighted average number of common shares outstanding | 108,319 |  | 105,135 |
EPS are as follows:
| Nine months ended September 30,
| 2025 | 2024
Basic earnings per share ($) | $ | 0.53 |  | $ | 0.44 |
Diluted earnings per share ($) | $ | 0.51 |  | $ | 0.44 |
(1) On June 30, 2025, we issued $575 million of 2.75% convertible senior unsecured notes (the “2025 Convertible Bonds”), maturing December 15, 2030. The initial conversion rate is 17.3834 common shares per $1,000 principal amount of the bonds, equivalent to conversion price of approximately $57.53 per common share. The time-weighted potential dilutive impact of the issuance using the if-converted method has been reflected above.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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