Company: ONEW
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001772921-25-000040
Chunk: 110

Company: OneWater Marine Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 110
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 calculation of net earnings per share for the three months ended June 30, 2025 and 2024 (in thousands, except per share data):Net earnings per share:Three Months Ended June 30, 2025Three Months Ended June 30, 2024Numerator:  Net income attributable to OneWater Inc$10,715 $14,683   Denominator:  Weighted-average number of unrestricted outstanding common shares used to calculate basic net earnings per share16,31314,593Effect of dilutive securities:  Restricted stock units120297Employee stock purchase plan 111Diluted weighted-average shares of Class A common stock outstanding used to calculate diluted net earnings per share16,44414,891  Net earnings per share of Class A common stock – basic$0.66 $1.01 Net earnings per share of Class A common stock – diluted$0.65 $0.99 

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The following table sets forth the calculation of net (loss) earnings per share for the nine months ended June 30, 2025 and 2024 (in thousands, except per share data):Net (loss) earnings per share:Nine Months Ended June 30, 2025Nine Months Ended June 30, 2024Numerator:Net (loss) income attributable to OneWater Inc$(1,624)$3,544 Denominator:Weighted-average number of unrestricted outstanding common shares used to calculate basic net (loss) earnings per share15,70014,571Effect of dilutive securities:Restricted stock units—264Employee stock purchase plan——Diluted weighted-average shares of Class A common stock outstanding used to calculate diluted net (loss) earnings per share15,70014,835Net (loss) earnings per share of Class A common stock – basic$(0.10)$0.24 Net (loss) earnings per share of Class A common stock – diluted$(0.10)$0.24 Shares of Class B common stock and unvested restricted stock units do not share in the income (losses) of the Company and are therefore not participating securities. As such, separate presentation of basic and diluted net income (loss) per share of Class B common stock under the two-class method has not been presented. The following number of weighted-average potentially dilutive shares were excluded from the calculation of diluted net earnings (loss) per share because the effect of including such potentially dilutive shares would have been antidil