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Earnings Per Share
 9 Months Ended
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.