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BASIC AND DILUTED EARNINGS PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 2025
Earnings Per Share [Abstract] |
Schedule of Earnings Per Share, Basic and Diluted | The Company's earnings per share on the weighted average number of shares outstanding was as follows:
| Six Months Ended June 30, |
(in thousands of $, except number of shares and per share data) | 2025 |  | 2024 |
Net income attributable to Owners of Cool Company Ltd. | 20,930 |  |  | 62,641 |  |
Weighted average number of shares outstanding | 53,447,384 |  |  | 53,702,846 |  |
Dilutive potential common shares(1) | 70,205 |  |  | — |  |
Weighted average number of shares, adjusted for dilution | 53,517,589 |  |  | 53,702,846 |  |
Basic and diluted earnings per share | $0.39 |  |  | $1.17 |  |
(1) The effects of share options were excluded from the calculation of diluted EPS for the six months ended June 30, 2025 (2024: share options and restricted stock units were excluded), because the effect was anti-dilutive.

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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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