Loss per Share (Tables)

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Schedule of Loss per Share, Basic and Diluted

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted loss per share of Class A common stock (in thousands, except per share amounts):

	Three Months Ended March 31,
	2024		2023
Numerator:
Net loss attributable to Amneal Pharmaceuticals, Inc.	$	(91,643)	$	(6,943)
Denominator:
Weighted-average shares outstanding - basic and diluted	307,279		152,109
Net loss per share attributable to Amneal Pharmaceuticals, Inc.’s Class A common stockholders:
Basic and diluted	$	(0.30)	$	(0.05)

Schedule of Antidilutive Securities Excluded from Computation of Loss Per Share

The following table presents potentially dilutive securities excluded from the computations of diluted loss per share of Class A common stock (in thousands):

	Three Months Ended March 31,
	2024		2023
Stock options	2,406	(1)	2,632	(1)
Restricted stock units	10,837	(1)	11,576	(1)
Performance stock units	7,827	(1)	7,018	(1)
Shares of Old PubCo Class B common stock	—		152,117	(2)

(1)Excluded from the computation of diluted loss per share of Class A common stock because the effect of their inclusion would have been anti-dilutive since there was a net loss attributable to the Company during the period.

(2)Shares of Old PubCo Class B common stock were considered potentially dilutive shares of Old PubCo Class A common stock. Shares of Old PubCo Class B common stock were excluded from the computations of diluted loss per share of Class A common stock for the three months ended March 31, 2023 because the effect of their inclusion would have been anti-dilutive under the if-converted method.