Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted earnings per share of common stock for the period from September 23, 2021 to December 31, 2021 have been computed as follows (in thousands, except share and per share amounts):


	For the period September 23, 2021 to December 31, 2021
Numerator:
Net income attributable to Brilliant Earth Group, Inc., BASIC	$	1,528
Add: Net income impact from assumed redemption of all LLC Units to common stock	10,736
Less: Income tax expense on net income attributable to NCI at 25.7%	(2,755)
Net income attributable to Brilliant Earth Group, Inc., after adjustment for assumed conversion, DILUTED	$	9,509

Denominator:
Weighted average shares of common stock outstanding, BASIC	9,590,443
Dilutive effects of:
Vested LLC Units that are exchangeable for common stock	85,105,060
LLC Units, RSUs and stock options	2,045,918
Weighted average shares of common stock outstanding, DILUTED	96,741,421

BASIC earnings per share	$	0.16
DILUTED earnings per share	$	0.10