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Earnings Per Share | 12 Months Ended
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Dec. 31, 2025
Earnings Per Share [Abstract] |
Earnings Per Share | Earnings Per Share Basic earnings per share is computed by dividing income available to common shareholders by the weighted- average number of common shares outstanding during the period. For the purposes of determining the basic and diluted weighted-average number of common shares outstanding during the periods presented that are prior to the IPO, the Company retrospectively reflected the Corporate Contribution in connection with the IPO. As such, the basic and diluted weighted-average number of common shares outstanding for those periods reflect the exchange of AIIG’s membership units into shares of Common Stock on the date of the IPO, assuming that all shares of Common Stock issued in conjunction with the IPO was issued and outstanding as of the beginning of the earliest period presented. The Company historically had a PPP that was terminated upon the IPO. For the comparative historical period presented, it was determined in accordance with ASC 260, Earnings Per Share, (“ASC 260”), that the participants of the PPP were able to participate in undistributed earnings with Common Stock based on a predetermined formula on a nonforfeitable basis, thus representing a participating security. The Company applies the two-class method to allocate income between the common shareholders and the PPP participants. The RSUs have a contractual right to participate in undistributed earnings with Common Stock. The Company applies the two-class method to allocate income between common shareholders and RSU holders. The following table presents the net income and the weighted average number of shares outstanding used in the earnings per share calculations. For the year ended December 31, 2024, there were no potentially dilutive instruments outstanding. For the year ended December 31, 2025, diluted earnings per share reflects the impact of RSUs using the treasury stock method. As of December 31, 2025, approximately 208 shares were considered dilutive, primarily related to RSUs subject to a three-year straight-line vesting schedule. The impact of these dilutive shares was immaterial and did not change diluted earnings per share when rounded.
| Year Ended December 31,
2025 |  | 2024
Numerator: |  |  |
Net income attributable to common shareholders | $99,621 |  | $39,742
Income allocated to participating securities | 2,190 |  | 1,711
Income available for common shareholders | $97,431 |  | $38,031
Denominator: |  |  |
Shares outstanding | 19,579,009 |  | 12,904,495
Weighted average common shares outstanding - basic | 17,235,168 |  | 12,904,495
Weighted average common shares outstanding - diluted | 17,235,376 |  | 12,904,495
Earnings available to common shareholders per share |  |  |
Basic | $5.65 |  | $2.95
Diluted | $5.65 |  | $2.95

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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