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Net Income (Loss) Per LP Unit (Tables) | 9 Months Ended
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Sep. 30, 2025
Net Income (Loss) Per LP Unit |
Schedule of computation of basic and diluted income per LP unit | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended September 30, | ​ | Nine Months Ended September 30,
​ |  | 2025 |  | 2024 |  | 2025 |  | 2024
​ | ​ | (in millions, except per unit amounts)
Net income (loss) attributable to Icahn Enterprises | ​ | $ | 287 |  | $ | 22 | ​ | $ | (300) |  | $ | (347)
Net income (loss) attributable to Icahn Enterprises allocated to limited partners (98.01% allocation) | ​ | $ | 281 | ​ | $ | 22 | ​ | $ | (295) | ​ | $ | (340)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic and diluted income (loss) per LP unit: | ​ | $ | 0.49 | ​ | $ | 0.05 | ​ | $ | (0.54) | ​ | $ | (0.75)
Basic and diluted weighted average LP units outstanding (1) | ​ | ​ | 575 | ​ | ​ | 477 | ​ | ​ | 548 | ​ | ​ | 452
| (1) | Excludes an immaterial amount of unvested RSU awards during the nine months ended September 30, 2025 and 2024.

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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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