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Net Income Attributable to Shareholders of Crawford & Company per Common Share (Tables)

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Schedule of Computations of Basic Net Income Attributable to Shareholders of Crawford & Company per Common Share

The computations of basic net income attributable to shareholders of Crawford & Company per common share were as follows:

		Three Months Ended																Nine Months Ended
		September 30, 2025								September 30, 2024								September 30, 2025								September 30, 2024
(in thousands, except per share amounts)		CRD-A				CRD-B				CRD-A				CRD-B				CRD-A				CRD-B				CRD-A				CRD-B
Earnings per share - basic:
Numerator:
Allocation of undistributed earnings		$	5,332			$	3,354			$	3,657			$	2,356			$	9,949			$	6,286			$	6,388			$	4,166
Dividends paid			2,286				1,436				2,091				1,349				6,523				4,116				6,246				4,074
Net income attributable to common shareholders, basic		$	7,618			$	4,790			$	5,748			$	3,705			$	16,472			$	10,402			$	12,634			$	8,240
Denominator:
Weighted-average common shares outstanding, basic			30,428				19,142				29,880				19,255				30,303				19,144				29,732				19,390
Earnings per share - basic		$	0.25			$	0.25			$	0.19			$	0.19			$	0.54			$	0.54			$	0.42			$	0.42

Schedule of Computations of Diluted Net Income Attributable to Shareholders of Crawford & Company per Common Share

The computations of diluted net income attributable to shareholders of Crawford & Company per common share were as follows:

		Three Months Ended																Nine Months Ended
		September 30, 2025								September 30, 2024								September 30, 2025								September 30, 2024
(in thousands, except per share amounts)		CRD-A				CRD-B				CRD-A				CRD-B				CRD-A				CRD-B				CRD-A				CRD-B
Earnings per share - diluted:
Numerator:
Allocation of undistributed earnings		$	5,365			$	3,321			$	3,685			$	2,328			$	10,013			$	6,222			$	6,436			$	4,118
Dividends paid			2,286				1,436				2,091				1,349				6,523				4,116				6,246				4,074
Net income attributable to common shareholders, diluted		$	7,651			$	4,757			$	5,776			$	3,677			$	16,536			$	10,338			$	12,682			$	8,192
Denominator:
Weighted-average common shares outstanding, basic			30,428				19,142				29,880				19,255				30,303				19,144				29,732				19,390
Weighted-average effect of dilutive securities			497				—				592				—				502				—				576				—
Weighted-average common shares outstanding, diluted			30,925				19,142				30,472				19,255				30,805				19,144				30,308				19,390
Earnings per share - diluted		$	0.25			$	0.25			$	0.19			$	0.19			$	0.54			$	0.54			$	0.42			$	0.42

Schedule of Antidilutive Shares Excluded from Computation of Diluted Earnings per Share

Listed below are the shares excluded from the denominator in the preceding computation of diluted earnings per share for CRD-A:

		Three Months Ended				Nine Months Ended
(in thousands)		September 30, 2025		September 30, 2024		September 30, 2025		September 30, 2024
Shares underlying stock options excluded		—		—		—		85
Performance stock grants excluded because performance conditions have not been met (1)		796		1,124		801		1,135

(1) Compensation cost is recognized for these performance stock grants based on expected achievement rates; however, no consideration is given to these performance stock grants when calculating diluted earnings per share until the performance measurements have been achieved.

Schedule of Shares Issued and Included in Weighted-average Common Shares used to Compute Basic and Diluted Earnings per Share

The following table details shares issued during the three and nine months ended September 30, 2025 and 2024, including restricted shares that were returned prior to vesting. These shares are included from their dates of issuance in the weighted-average common shares used to compute basic and diluted earnings per share for CRD-A in the table above. There were no shares of CRD-B issued during any of these periods.

		Three Months Ended								Nine Months Ended
(in thousands)		September 30, 2025				September 30, 2024				September 30, 2025				September 30, 2024
CRD-A issued under the Non-Employee Director Stock Plan			—				—				86				62
CRD-A issued under the U.K. Sharesave Scheme			7				15				113				139
CRD-A issued under the Employee Stock Purchase Plan			178				132				178				164

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