NET (LOSS) INCOME PER SHARE (Tables)

12 Months Ended

Sep. 30, 2025

Schedule of Computation of Basic and Diluted Earnings Per Common Share

The following table sets forth the computation of basic and diluted net (loss) income per common share (in millions, except for share and per-share data):


	Fiscal Year Ended
	September 30, 2025		September 30, 2024		September 30, 2023

Numerator:
Net (loss) income	$	(79.8)	$	(206.1)	$	10.5
Less: Net income allocated to participating securities(a)	—		(0.2)		(0.3)
Net (loss) income available to common stockholders	$	(79.8)	$	(206.3)	$	10.2



Denominator (in thousands):
Weighted average common shares outstanding, shares for basic net (loss) income per share	41,828		41,306		40,786
Weighted average effect of dilutive equity awards outstanding(b)	—		—		—
Shares for diluted earnings per share	41,828		41,306		40,786

Basic net (loss) income per common share	$	(1.91)	$	(4.99)	$	0.25



Diluted net (loss) income per common share	$	(1.91)	$	(4.99)	$	0.25

(a)Weighted participating securities include PSUs and RSUs that receive non-forfeitable dividends. Net income was allocated to participating securities of 667,000 and 476,000 for the fiscal years ended September 30, 2024 and September 30, 2023, respectively.

(b)The Company had 1,481,000, 1,286,000 and 1,264,000 weighted-average equity awards outstanding for fiscal years ended September 30, 2025, September 30, 2024, and September 30, 2023, respectively, that were anti-dilutive and not included in the calculation of diluted net (loss) income per common share.

COMPASS MINERALS INTERNATIONAL INC 10-K