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Earnings per Share
 3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Earnings Per Share EARNINGS PER SHARE (EPS)
Basic EPS is based on the weighted average number of common shares outstanding for the period, excluding any dilutive common share equivalents. Diluted EPS reflects the potential dilution resulting from the vesting of outstanding restricted stock awards, restricted stock units, performance stock units and stock options. The following table shows the computation of basic and diluted EPS for the three month periods ended March 31, 2024 and 2023, respectively:

Three Months Ended March 31,
20242023
Numerator:
Net income (loss) attributable to ACIC common stockholders$23,599 $267,280 
Denominator:
Weighted-average shares outstanding47,323,356 43,124,825 
Effect of dilutive securities1,646,194 450,015 
Weighted-average diluted shares48,969,550 43,574,840 
Earnings available to ACIC common stockholders per share
Basic
$0.50 $6.19 
Diluted
$0.48 $6.14 

See Note 17 of these Notes to Unaudited Condensed Consolidated Financial Statements for additional information on the stock grants related to dilutive securities.