XML 26 R18.htm IDEA: XBRL DOCUMENT
v3.25.1

Earnings Per Share | 3 Months Ended
--- | ---
Mar. 31, 2025
Earnings Per Share [Abstract] |
Earnings Per Share | 11. Earnings Per Share Basic earnings per share is computed using the weighted-average number of common shares outstanding during the period. Diluted earnings per share is computed using the weighted-average number of common shares outstanding during the period, plus the dilutive effect of outstanding options, using the treasury stock method and the average market price of the Company’s common stock during the applicable period. Certain shares related to some of the Company’s outstanding employee share awards were excluded from the computation of diluted earnings per share because they were antidilutive in the periods presented but could be dilutive in the future. Performance-based market condition share awards are considered contingently issuable shares, which would be included in the denominator for earnings per share if the applicable market conditions have been achieved, and the inclusion of any performance-based market condition share awards is dilutive for the respective reporting periods. For both the three months ended March 31, 2025 and 2024, unvested performance-based market condition share awards were excluded from the calculation of diluted earnings per share because the market conditions had not been met. There were no 7% Series A Redeemable Convertible Participating Preferred Stock shares outstanding at March 31, 2025. The details of the computation of basic and diluted earnings per common share are as follows:
|  | Three Months Ended March 31, |
(dollars in millions, share data in thousands except earnings per share) |  | 2025 |  |  | 2024 |
Net income and comprehensive income attributable to Emerald Holding, Inc. |  | $ | 15.3 |  |  | $ | 11.0 |
Accretion to redemption value of redeemable convertible preferred stock |  |  | — |  |  |  | (10.7 | )
Participation rights on if-converted basis |  |  | — |  |  |  | (0.2 | )
Net income and comprehensive income attributable to Emerald Holding, Inc. common stockholders |  | $ | 15.3 |  |  | $ | 0.1 |
Weighted average common shares outstanding |  |  | 200,596 |  |  |  | 63,039 |
Basic income per share |  | $ | 0.08 |  |  | $ | 0.00 |
Net income and comprehensive income attributable to Emerald Holding, Inc. common stockholders |  | $ | 15.3 |  |  | $ | 0.1 |
Dilutive effect of stock options |  |  | 245 |  |  |  | 2,166 |
Diluted weighted average common shares outstanding |  |  | 200,841 |  |  |  | 65,205 |
Diluted income per share |  | $ | 0.08 |  |  | $ | 0.00 |
Anti-dilutive employee share awards excluded from diluted earnings per share calculation |  |  | 17,985 |  |  |  | 8,667 |

X
- References No definition available. + Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
Name: | us-gaap_EarningsPerShareTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration