Net Income Per Share Attributable to Evercore Inc. Common Shareholders (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Basic and Diluted Net Income Per Share

The calculations of basic and diluted net income per share attributable to Evercore Inc. common shareholders for the years ended December 31, 2025, 2024 and 2023 are described and presented below.


	For the Years Ended December 31,
		2025		2024		2023
Basic Net Income Per Share Attributable to Evercore Inc. Common Shareholders
Numerator:
Net income attributable to Evercore Inc. common shareholders		$	591,922	$	378,279	$	255,479




Denominator:
Weighted average Class A Shares outstanding, including vested RSUs		38,712		38,365		38,101


Basic net income per share attributable to Evercore Inc. common shareholders		$	15.29	$	9.86	$	6.71
Diluted Net Income Per Share Attributable to Evercore Inc. Common Shareholders
Numerator:
Net income attributable to Evercore Inc. common shareholders		$	591,922	$	378,279	$	255,479
Noncontrolling interest related to the assumed exchange of LP Units for Class A Shares(1)		—		—		—
Associated corporate taxes related to the assumed elimination of Noncontrolling Interest described above(1)		—		—		—


Diluted net income attributable to Evercore Inc. common shareholders		$	591,922	$	378,279	$	255,479
Denominator:
Weighted average Class A Shares outstanding, including vested RSUs		38,712		38,365		38,101
Assumed exchange of LP Units for Class A Shares(1)		—		—		—
Additional shares of the Company's common stock assumed to be issued pursuant to non-vested RSUs, as calculated using the Treasury Stock Method		2,479		2,778		1,902
Shares that are contingently issuable(2)		940		503		96

Diluted weighted average Class A Shares outstanding		42,131		41,646		40,099


Diluted net income per share attributable to Evercore Inc. common shareholders		$	14.05	$	9.08	$	6.37

(1)The Company has outstanding LP Units, which give the holders the right to receive Class A Shares upon exchange on a one-for-one basis. During the years ended December 31, 2025, 2024 and 2023, these LP Units were antidilutive and consequently the effect of their exchange into Class A Shares has been excluded from the calculation of diluted net income per share attributable to Evercore Inc. common shareholders. The units that would have been included in the denominator of the computation of diluted net income per share attributable to Evercore Inc. common shareholders if the effect would have been dilutive were 2,238, 2,500 and 2,769 for the years ended December 31, 2025, 2024 and 2023, respectively. The adjustment to the numerator, diluted net income attributable to Class A common shareholders, if the effect would have been dilutive, would have been $37,413, $26,541 and $20,442 for the years ended December 31, 2025, 2024 and 2023, respectively. In computing this adjustment, the Company assumes that all LP Units are converted into Class A Shares, that all earnings attributable to those shares are attributed to Evercore Inc. and that the Company is subject to the statutory tax rates of a C-Corporation under a conventional corporate tax structure in the U.S. at prevailing corporate tax rates. The Company does not anticipate that the LP Units will result in a dilutive computation in future periods.

(2)The Company has outstanding Class K-P Units which are contingently exchangeable into Class K LP Units, and ultimately Class A Shares, as they are subject to certain performance thresholds being achieved. The Company also has certain outstanding RSUs and acquisition-related awards which vest contingent upon certain performance thresholds being achieved. See Note 18 for further information. For the purpose of calculating diluted net income per share attributable to Evercore Inc. common shareholders, the Company's Class K-P Units and these certain outstanding RSUs and acquisition-related awards are included in diluted weighted average Class A Shares outstanding, as calculated using the Treasury Stock Method, as of the beginning of the period in which all necessary performance conditions have been satisfied. If all necessary performance conditions have not been satisfied by the end of the period, the number of shares that are included

in diluted weighted average Class A Shares outstanding is based on the number of shares that would be issuable if the end of the reporting period were the end of the performance period.

Evercore Inc. 10-K