Qnity Electronics, Inc.
For the period ended Jun 30, 2026. Filed Aug 4, 2026.
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Jun 30, 2026 · Filed Aug 4, 2026
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Earnings Per Share Calculations
NOTE 8 -EARNINGS PER SHARE CALCULATIONS
On the Separation and Distribution Date, approximately 209 million shares of the Company's common stock, par value $0.01 per share, were distributed to DuPont shareholders of record as of October 22, 2025. This share amount was utilized for the calculation of basic and diluted earnings per share for all periods presented prior to the Separation as all common stock was owned by DuPont prior to the Separation. For all periods presented prior to the Separation, it is assumed that there are no dilutive equity instruments as there were no equity awards of Qnity outstanding prior to the Separation. Therefore, the calculation of basic and diluted earnings per share is the same. Subsequent to the Separation, actual basic and diluted share counts were utilized for the calculation.
| Net Income for Earnings Per Share Calculations - Basic & Diluted | Three Months Ended June 30, | Six Months Ended June 30, | ||
|---|---|---|---|---|
| In millions, except per share amounts | 2026 | 2025 | 2026 | 2025 |
| Net income | $136 | $198 | $298 | $397 |
| Net income attributable to noncontrolling interests | 12 | 10 | 23 | 16 |
| Net income attributable to common stockholders | $124 | $188 | $275 | $381 |
| Earnings attributable to common stockholders - basic | $0.59 | $0.90 | $1.31 | $1.82 |
| Earnings attributable to common stockholders - diluted | $0.59 | $0.90 | $1.31 | $1.82 |
| Share Count Information | Three Months Ended June 30, | Six Months Ended June 30, | ||
|---|---|---|---|---|
| In millions, except per share amounts | 2026 | 2025 | 2026 | 2025 |
| Weighted-average shares of common stock - basic | 209.5 | 209.4 | 209.6 | 209.4 |
| Plus dilutive effect of equity compensation plans | 0.7 | — | 0.7 | — |
| Weighted-average shares of common stock - diluted | 210.2 | 209.4 | 210.3 | 209.4 |
| Stock options, restricted stock units, and performance-based restricted stock units excluded from EPS calculations | 0.1 | — | 0.2 | — |
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