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Earnings (Loss) Per Share
 6 Months Ended
Jun. 30, 2024
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share Earnings (Loss) Per Share
Earnings (loss) per share ("EPS") is calculated in accordance with ASC 260, Earnings per Share. Basic EPS is computed by dividing net income (loss) attributable to Virtus Investment Partners, Inc. by the weighted-average number of common shares outstanding for the period, excluding dilution for potential common stock issuances. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock, including shares issuable upon the vesting of RSUs and stock option exercises using the treasury stock method, as determined under the if-converted method.
The computation of basic and diluted EPS is as follows: 
 Three Months Ended June 30,Six Months Ended
June 30,
(in thousands, except per share amounts)2024202320242023
Net Income (Loss)$26,022 $30,180 $63,889 $64,823 
Noncontrolling interests(8,408)77 (16,417)4,058 
Net Income (Loss) Attributable to Virtus Investment Partners, Inc.$17,614 $30,257 $47,472 $68,881 
Shares:
Basic: Weighted-average number of shares outstanding7,127 7,308 7,123 7,277 
Plus: Incremental shares from assumed conversion of dilutive instruments115 77 141 121 
Diluted: Weighted-average number of shares outstanding7,242 7,385 7,264 7,398 
Earnings (Loss) per Share—Basic$2.47 $4.14 $6.66 $9.47 
Earnings (Loss) per Share—Diluted$2.43 $4.10 $6.54 $9.31 
The following table details the securities that have been excluded from the above computation of weighted-average number of shares for diluted EPS, because the effect would be anti-dilutive.
 Three Months Ended June 30,Six Months Ended June 30,
(in thousands)2024202320242023
Restricted stock units13 36 436 
Total anti-dilutive securities13 36 436