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Earnings per Share (Tables)

12 Months Ended

Dec. 31, 2021

Earnings Per Share [Abstract]

Schedule of from Basic to Diluted Weighted Average Number of Shares Outstanding

The reconciliation from basic to diluted weighted average shares outstanding is as follows:

						Years ended December 31,
						2021						2020						2019
Weighted average shares outstanding – Basic						136,167,384						135,528,977						134,389,667
Dilutive effect of unvested common shares and restricted stock units with service conditions, performance stock units considered probable of vesting and assumed stock option exercises and conversions						1,541,547						921,976						1,159,027
Weighted average shares outstanding – Diluted						137,708,931						136,450,953						135,548,694

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted earnings per share are calculated as follows:

						Years ended December 31,
						2021						2020						2019
Numerator:
Net (loss) income attributable to Ecovyst Inc.						$	(139,949)					$	(278,771)					$	79,539
Denominator:
Weighted average shares outstanding – Basic						136,167,384						135,528,977						134,389,667
Weighted average shares outstanding – Diluted						137,708,931						136,450,953						135,548,694
Net (loss) income per share:
Basic (loss) income per share						$	(1.03)					$	(2.06)					$	0.59
Diluted (loss) income per share						$	(1.02)					$	(2.04)					$	0.59

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The table below presents the details of the Company’s weighted average equity-based awards outstanding during each respective year that were excluded from the calculation of diluted earnings per share:

						Years ended December 31,
						2021						2020						2019
Restricted stock awards with performance only targets not yet achieved						839,432						1,225,855						1,584,980
Stock options with performance only targets not yet achieved						373,105						507,461						558,283
Anti-dilutive restricted stock awards, restricted stock units and performance stock units						6,214						1,453,120						—
Anti-dilutive stock options						244,473						846,049						863,063

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Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Section 50
-Paragraph 1
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Tabular disclosure of the weighted average number of shares used in calculating basic net earnings per share (or unit) and diluted earnings per share (or unit).

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
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