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Earnings (Loss) Per Share
 3 Months Ended
Mar. 31, 2020
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share
Earnings (Loss) Per Share

Basic earnings (loss) per common share (“EPS”) is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. In addition, the shares of common stock issuable pursuant to restricted stock awards, restricted stock units, and stock options outstanding under our 2019 Omnibus Incentive Compensation Plan are included in the diluted EPS calculation to the extent they are dilutive.

The following is a reconciliation of the numerator and denominator of the basic and diluted EPS computation for net loss per share:
 
 
Three Months Ended March 31,
(In millions, except per share amounts)
 
2020
 
2019
Numerator:
 
 
 
 
Net loss attributable to Covetrus
 
$
(33
)
 
$
(13
)
Denominator:
 
 
 
 
Basic
 
 
 
 
Weighted-average common shares outstanding
 
112

 
95

Diluted shares
 
 
 
 
Effect of dilutive shares (a)
 
—

 
—

Diluted shares
 
112

 
95

Loss per share attributable to Covetrus:
 
 
 
 
Basic
 
$
(0.30
)
 
$
(0.14
)
Diluted
 
$
(0.30
)
 
$
(0.14
)
 
 
 
 
 
(a) Shares from share-based awards are not included for periods with a net loss because they would be anti-dilutive.