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Earnings Per Share | 9 Months Ended
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Sep. 30, 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 and nine months ended September 30, 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 September 30, 2025. The shares of convertible preferred stock that were outstanding prior to their mandatory redemption were anti-dilutive for the portions of the nine months ended September 30, 2024 in which they were outstanding, and are therefore excluded from the diluted loss per common share calculation. The details of the computation of basic and diluted earnings per common share are as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
(dollars in millions, share data in thousands except earnings per share) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net loss attributable to Emerald Holding, Inc. |  | $ | (14.4 | ) |  | $ | (11.1 | ) |  | $ | (0.5 | ) |  | $ | (2.9 | )
Accretion to redemption value of redeemable convertible preferred stock |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (12.7 | )
Net loss attributable to Emerald Holding, Inc. common stockholders |  | $ | (14.4 | ) |  | $ | (11.1 | ) |  | $ | (0.5 | ) |  | $ | (15.6 | )
Weighted average common shares outstanding |  |  | 197,950 |  |  |  | 203,893 |  |  |  | 199,053 |  |  |  | 141,179 |
Basic loss per share |  | $ | (0.07 | ) |  | $ | (0.05 | ) |  | $ | (0.00 | ) |  | $ | (0.11 | )
Net loss attributable to Emerald Holding, Inc. common stockholders |  | $ | (14.4 | ) |  | $ | (11.1 | ) |  | $ | (0.5 | ) |  | $ | (15.6 | )
Diluted weighted average common shares outstanding |  |  | 197,950 |  |  |  | 203,893 |  |  |  | 199,053 |  |  |  | 141,179 |
Diluted loss per share |  | $ | (0.07 | ) |  | $ | (0.05 | ) |  | $ | (0.00 | ) |  | $ | (0.11 | )
Anti-dilutive employee share awards excluded from diluted earnings per share calculation |  |  | 9,646 |  |  |  | 10,210 |  |  |  | 9,649 |  |  |  | 7,717 |

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- 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
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