LOUISIANA-PACIFIC CORP
For the period ended Dec 31, 2025. Filed Feb 17, 2026.
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FY2025 · Filed Feb 17, 2026
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Earnings Per Share
- EARNINGS PER SHARE
Basic earnings per share is based on the weighted average number of shares of common stock outstanding. Diluted earnings per share is based upon the weighted average number of shares of common stock outstanding plus all potentially dilutive securities that were assumed to be converted into common shares at the beginning of the period under the treasury stock method. This method requires that the effect of potentially dilutive common stock equivalents (stock options, SSARs, restricted stock or units, and performance stock units) be excluded from the calculation of diluted earnings per share for the periods in which losses from continuing operations are reported because the effect is anti-dilutive.
The following table sets forth the computation of basic and diluted earnings per share (dollar and share amounts in millions):
| Year Ended December 31, | |||
|---|---|---|---|
| 2025 | 2024 | 2023 | |
| Net income | $146 | $420 | $178 |
| Weighted average common shares outstanding - basic | 70 | 71 | 72 |
| Dilutive effect of employee stock plans | — | — | — |
| Shares used for diluted earnings per share | 70 | 71 | 72 |
| Net income per share of common stock: | |||
| Basic | $2.09 | $5.91 | $2.47 |
| Diluted | $2.08 | $5.89 | $2.46 |
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