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Earnings (Loss) Per Share
 6 Months Ended
Jun. 28, 2026
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share Earnings (Loss) Per Share
The Company computes basic EPS by dividing Net income (loss) attributable to SiteOne by the weighted average number of common shares outstanding for the period. The Company includes vested RSUs, DSUs, and PSUs that have not been settled in common shares in the basic weighted average number of common shares calculation. The Company’s computation of diluted EPS reflects the potential dilution that could occur if dilutive securities or other obligations to issue common stock were exercised or converted into common stock, which include in-the-money outstanding stock options and RSUs. PSUs are excluded from the calculation of potential dilutive common shares until the performance conditions have been achieved on the basis of the assumption that the end of the reporting period was the end of the contingency period, if such issuable shares are dilutive. Using the treasury stock method, the effect of dilutive securities includes the additional shares of common stock that would have been outstanding based on the assumption that these potentially dilutive securities had been issued. The treasury stock method assumes proceeds from the exercise price of stock options and the unamortized compensation expense of RSUs and stock options are used to repurchase common shares at the average market price during the period, thus reducing the dilutive effect. RSUs and stock options with assumed proceeds per unit above the Company’s average share price for the periods presented are excluded from the diluted EPS calculation because the effect is anti-dilutive.

The following table sets forth the computation of the weighted average number of diluted common shares outstanding for the three and six months ended June 28, 2026 and June 29, 2025:
Three Months EndedSix Months Ended
June 28, 2026June 29, 2025June 28, 2026June 29, 2025
Shares used in the computation of basic earnings per share44,150,162 44,817,997 44,368,372 44,951,303 
Effect of dilutive securities:
Stock options106,204 246,441 122,567 264,358 
RSUs and PSUs94,223 9,340 68,827 14,892 
DSUs12,264 15,663 13,315 14,549 
Shares used in the computation of diluted earnings per share44,362,853 45,089,441 44,573,081 45,245,102 
The diluted earnings per common share calculation for the three months ended June 28, 2026 and June 29, 2025 excluded the effect of 363,633 and 411,032 potential shares of common stock, respectively, because the assumed exercises of a portion of the Company’s employee stock options and RSUs were anti-dilutive. In addition, the diluted earnings per common share calculation for the six months ended June 28, 2026 and June 29, 2025 excluded the anti-dilutive effect of 353,983 and 406,932 potential shares of common stock, respectively.