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Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2025

Stockholders' Equity Note [Abstract]

Stock Options Activity

The following is a summary of Elbit Systems' options activity under the equity incentive plans:

			Number of options 2025						Weighted average exercise price 2025						Number of options 2024						Weighted average exercise price 2024
Outstanding - beginning of the year			2,863,082						186.90						1,452,821						163.30
Granted			121,200						497.50						1,743,650						201.53
Exercised			(546,724)						157.94						(293,049)						156.89
Forfeited			(29,140)						196.01						(40,340)						187.20
Outstanding - end of the year			2,408,418						208.99						2,863,082						186.90

Compensation Expenses Before Tax

Compensation expenses related to the Equity Incentive Plans amounted to $26,391, $15,760 and $12,141 for the three years ended December 31, 2025, 2024 and 2023 respectively, which were recognized, as follows:

			Year ended December 31, 2025						Year ended December 31, 2024						Year ended December 31, 2023
Cost of revenues			$	3,960					$	2,365					$	1,822
General and administration expenses			22,431						13,395						10,319
			$	26,391					$	15,760					$	12,141

The Company recorded an amount of approximately $1,868, $1,101 and $10,589, during the three years ended December 31, 2025, 2024 and 2023, respectively, as compensation costs related to the phantom bonus units granted under the 2018 Phantom Plan, as follows:

			Year ended December 31, 2025						Year ended December 31, 2024						Year ended December 31, 2023
Cost of revenues			$	1,481					$	575					$	6,164
General and administration expenses			281						460						2,635
Marketing and selling			106						66						1,790
			$	1,868					$	1,101					$	10,589

Computation Of Basic And Diluted Net Earnings Per Share

Computation of basic and diluted net earnings per share:

			Net income to shareholders of ordinary shares Year ended December 31, 2025			Weighted average number of shares (*) Year ended December 31, 2025			Per share amount Year ended December 31, 2025						Net income to shareholders of ordinary shares Year ended December 31, 2024			Weighted average number of shares (*) Year ended December 31, 2024			Per share amount Year ended December 31, 2024
Basic net earnings			$	534,339		45,710			$	11.69					$	321,138		44,480			$	7.22
Effect of dilutive securities:
Employee stock options			—			1,208			(0.30)						—			229			(0.04)
Diluted net earnings			$	534,339		46,918			$	11.39					$	321,138		44,709			$	7.18

(*) In thousands

X

- Definition

Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit.

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