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Net Income Per Share (Tables)
12 Months Ended
Dec. 31, 2013
Earnings Per Share [Abstract]  
Reconciliation of Common Shares Used for Basic and Diluted Earnings Per Share

The following table provides a reconciliation of the common shares used for basic earnings per share and diluted earnings per share:

 

     Successor Ambac      Predecessor Ambac  
     Eight months ended
December 31, 2013
     Four months ended
April 30, 2013
     Year Ended
December 31, 2012
 

Weighted average number of common shares used for basic earnings per share

     45,003,925         302,469,544         302,468,867   

Effect of potential dilutive shares:

          

Warrants

     1,297,620         —          —    

Restricted stock units

     1,189         109,701         —    

Stock options

     —           —          —    
  

 

 

    

 

 

    

 

 

 

Weighted average number of common shares and potential dilutive shares used for diluted earnings per share

   $ 46,302,734       $ 302,579,245       $ 302,468,867   
  

 

 

    

 

 

    

 

 

 

Anti-dilutive shares excluded from the above reconciliation:

          

Warrants

     —          —          —    

Stock options

     855        475,550         805,999   

Restricted stock units

     —          —          71,295