Earnings Per Share

6 Months Ended

Jun. 30, 2025

Income per common share is calculated using earnings for the year divided by the weighted average number of shares outstanding during the year. Using the treasury stock method, diluted income per share amounts are calculated giving effect to the potential dilution that would occur if securities or other contracts to issue common shares were exercised or converted to common shares by assuming the proceeds received from the exercise of stock options and the vesting of RSUs are used to purchase common shares at the prevailing market rate.

The following reflects the earnings and share data used in the basic and diluted earnings per share computations:


	Three Months Ended June 30,				Six Months Ended June 30,
	2025		2024		2025		2024
Numerator - basic and diluted:
Net income attributable to Viemed Healthcare, Inc.	$	3,157	$	1,468	$	5,782	$	3,071

Denominator:
Basic weighted-average number of common shares	39,515,247		38,822,980		39,471,244		38,558,479
Diluted weighted-average number of shares	41,083,760		40,553,449		41,393,523		40,313,042

Basic earnings per share	$	0.08	$	0.04	$	0.15	$	0.08
Diluted earnings per share	$	0.08	$	0.04	$	0.14	$	0.08

Denominator calculation from basic to diluted:
Basic weighted-average number of common shares	39,515,247		38,822,980		39,471,244		38,558,479
Stock options and other dilutive securities	1,568,513		1,730,469		1,922,279		1,754,563
Diluted weighted-average number of shares	41,083,760		40,553,449		41,393,523		40,313,042

Anti-dilutive shares excluded from the calculation consisted of dilutive employee stock options and RSUs that were de minimis in all periods presented.

VIEMED HEALTHCARE, INC. 10-Q