Earnings Per Share
3 Months Ended
Mar. 31, 2021
Earnings Per Share [Abstract]  
Earnings Per Share
Note 8—Earnings Per Share
Basic earnings per share (“EPS”) is calculated by dividing net income available to Class A Common Stock by the weighted average shares of Common Stock outstanding during each period. Diluted EPS is calculated by dividing adjusted net income available to Class A Common Stock by the weighted average shares of diluted Common Stock outstanding, which includes the effect of potentially dilutive securities. Potentially dilutive securities for the diluted EPS calculation consists of (i) unvested equity-based restricted stock and performance stock units, outstanding stock options, withholding amounts from the employee stock purchase plan and warrants, all using the treasury stock method, and (ii) the Company’s Class C common stock outstanding, prior to the conversion of remaining Class C shares in the second quarter of 2020, and potential shares issuable under our Convertible Senior Notes, both using the “if-converted” method which is net of tax.
The following table reflects the allocation of net income to common shareholders and EPS computations for the periods indicated based on a weighted average number of common shares outstanding for the period:
Three Months Ended March 31,
(in thousands, except per share data)20212020
Net income (loss) attributable to Class A Common Stock
$(34,645)$(547,983)
Basic weighted average shares of Class A Common Stock outstanding
278,935 275,952 
Diluted weighted average shares of Class A Common Stock outstanding
278,935 275,952 
Basic net earnings (loss) per share of Class A Common Stock
$(0.12)$(1.99)
Diluted net earnings (loss) per share of Class A Common Stock
$(0.12)$(1.99)
The Company recognized a net loss during the three months ended March 31, 2021 and 2020. As a result, all potential common shares were anti-dilutive and were excluded from the calculation of diluted net earnings per share. The following table presents shares excluded from the diluted earnings per share calculation for the periods presented as their impact was anti-dilutive:
Three Months Ended March 31,
(in thousands)20212020
Out-of-the-money stock options2,294 4,782 
Restricted stock9,565 5,143 
Employee Stock Purchase Plan41 1,138 
Weighted average shares of Class C Common Stock — 1,034 
Warrants8,000 8,000 
Performance stock units399 — 
Convertible Senior Notes27,074 —