NET INCOME (LOSS) PER COMMON SHARE

3 Months Ended

Mar. 31, 2026

Basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. The following table sets forth the computation of basic and diluted net income (loss) per common share:


	Three Months Ended March 31,
		2026		2025
Net income (loss)		$	62,166	$	(1,092)

Net income (loss) per common share - basic		$	1.60	$	(0.03)
Net income (loss) per common share - diluted		$	1.59	$	(0.03)

Weighted average common shares outstanding - basic		38,902		38,312
Plus dilutive effect of potential common shares		216		—
Weighted average common shares outstanding - diluted		39,118		38,312

Anti-dilutive potential common shares excluded from diluted weighted average common shares outstanding		696		102

The dilutive effect of potential shares and anti-dilutive potential common shares primarily includes outstanding share-based awards, which consists of restricted stock units, performance restricted stock units, and obligations under the Company’s employee stock purchase plan (the “ESPP”).

AMN HEALTHCARE SERVICES INC 10-Q