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Earnings per Share (Tables) | 3 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
Reconciliation from Basic to Diluted Weighted Average Shares Outstanding | The reconciliation from basic to diluted weighted average shares outstanding is as follows:
|  |  |  | Three months ended March 31,
|  |  |  |  |  | 2024 |  | 2023
Weighted average shares outstanding – Basic |  |  |  |  |  | 116,955,043 |  |  | 122,178,867 |
Dilutive effect of unvested common shares and RSUs with service conditions, PSUs considered probable of vesting and assumed stock option exercises and conversions |  |  |  |  |  | 496,106 |  |  | — |
Weighted average shares outstanding – Diluted |  |  |  |  |  | 117,451,149 |  |  | 122,178,867 |
Calculation of Basic and Diluted Earnings per Share | Basic and diluted income per share are calculated as follows:
|  |  |  | Three months ended March 31,
|  |  |  |  |  | 2024 |  | 2023
Numerator: |  |  |  |  |  |  |  |
Net income (loss) |  |  |  |  |  | $ | 1,221 |  |  | $ | (1,471) |
Denominator: |  |  |  |  |  |  |  |
Weighted average shares outstanding – Basic |  |  |  |  |  | 116,955,043 |  |  | 122,178,867 |
Weighted average shares outstanding – Diluted |  |  |  |  |  | 117,451,149 |  |  | 122,178,867 |
Net income (loss) per share: |  |  |  |  |  |  |  |
Basic income (loss) per share |  |  |  |  |  | $ | 0.01 |  |  | $ | (0.01) |
Diluted income (loss) per share |  |  |  |  |  | $ | 0.01 |  |  | $ | (0.01) |
Anti-dilutive Shares | The table below presents the details of the Company’s weighted average equity-based awards outstanding during each respective period that were excluded from the calculation of diluted earnings per share:
|  |  |  | Three months ended March 31,
|  |  |  |  |  | 2024 |  | 2023
RSAs with performance only targets not achieved |  |  |  |  |  | — |  |  | 200,096 |
Stock options with performance only targets not achieved |  |  |  |  |  | — |  |  | 208,968 |
Anti-dilutive RSUs and PSUs(1) |  |  |  |  |  | 558,989 |  |  | 432,308 |
Anti-dilutive stock options(1) |  |  |  |  |  | 367,100 |  |  | 695,777 |
(1)Does not include 1,044,098 of RSUs and PSUs, and 352,771 of stock options, for the three months ended March 31, 2023 due to the net loss attributable to Ecovyst Inc. for the period.

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- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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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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- Definition 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). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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