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Earnings Per Share | 9 Months Ended
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Sep. 30, 2025
Earnings Per Share [Abstract] |
Earnings Per Share | 12. EARNINGS PER SHARE The following table summarizes the components used in the calculation of basic and diluted earnings per share ("EPS"):
(in thousands, except per share amounts) | Three months ended September 30, 2025 |  |  | Nine months ended September 30, 2025 |
Basic earnings: |  |  |  |  |
Net income attributable to FrontView REIT, Inc. common shareholders | $ | 4,015 |  |  | $ | 281 |
Less: income allocated to participating unvested restricted stock units |  | (142 | ) |  |  | (456 | )
Net income (loss) used to compute basic earnings per common share | $ | 3,873 |  |  | $ | (175 | )
Diluted earnings: |  |  |  |  |
Net income (loss) used to compute basic earnings per common share | $ | 3,873 |  |  | $ | (175 | )
Add: net income (loss) attributable to non-controlling interests |  | 1,532 |  |  |  | (601 | )
Net earnings used to compute diluted earnings per common share | $ | 5,405 |  |  | $ | (776 | )
Weighted average number of common shares outstanding |  | 21,358 |  |  |  | 19,742 |
Less: weighted average unvested restricted stock units (1) |  | (635 | ) |  |  | (670 | )
Weighted average number of common shares outstanding used in basic earnings per common share |  | 20,723 |  |  |  | 19,072 |
Add: effects of convertible OP Units (2) |  | 7,112 |  |  |  | 8,756 |
Weighted average number of common shares outstanding used in diluted earnings per common share |  | 27,835 |  |  |  | 27,828 |
Basic and Diluted earnings per share | $ | 0.19 |  |  | $ | (0.01 | )
(1) Represents the weighted average effects of 659 unvested RSUs of Common Stock as of September 30, 2025, which will be excluded from the computation of earnings per share until they vest. (2) Represents the weighted average effects of 6,567 OP Units outstanding at September 30, 2025.

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