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Earnings Per Share
 9 Months Ended
Sep. 30, 2022
Earnings Per Share [Abstract]  
Earnings Per Share Earnings Per Share
The Company calculates basic net income per share of common stock (common share) based on the weighted average number of common shares outstanding, which includes vested corporate RSUs. Unvested corporate RSUs have a non-forfeitable right to participate in dividends declared and paid on the Company’s common stock on an as vested basis and are therefore considered a participating security. The Company calculates basic earnings per share using the “two-class” method under which the income available to common stockholders is allocated to the unvested corporate RSUs.

Diluted net income attributable to common stockholders includes the effect of unvested subsidiaries’ RSUs, when dilutive. The assumed exercise of all potentially dilutive instruments is included in the diluted net income per common share calculation, if dilutive.
The following table presents a reconciliation of basic and diluted net income per common share for the following periods:
Three Months Ended
September 30, 		Nine Months Ended
September 30,
2022202120222021
Net income (loss)$20,057 $3,347 $(2,557)$43,035 
Less:
Net income (loss) attributable to non-controlling interests5,834 1,339 6,588 4,477 
Net income allocated to participating securities195 35 — 725 
Net income (loss) attributable to Tiptree Inc. common shares - basic14,028 1,973 (9,145)37,833 
Effect of Dilutive Securities:
Securities of subsidiaries(47)(73)— (905)
Adjustments to income relating to exchangeable interests and contingent considerations, net of tax3 1 — 1,820 
Net income (loss) attributable to Tiptree Inc. common shares - diluted$13,984 $1,901 $(9,145)$38,748 
Weighted average number of shares of common stock outstanding - basic36,304,385 33,558,106 35,261,659 32,963,451 
Weighted average number of incremental shares of common stock issuable from exchangeable interests and contingent considerations478,863 574,076 — 2,061,760 
Weighted average number of shares of common stock outstanding - diluted
36,783,248 34,132,182 35,261,659 35,025,211 
Basic net income (loss) attributable to common shares$0.39 $0.06 $(0.26)$1.15 
Diluted net income (loss) attributable to common shares$0.38 $0.06 $(0.26)$1.11