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Earnings (Loss) Per Share
 9 Months Ended
Sep. 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 September 30,Nine Months Ended
September 30,
(in thousands, except per share amounts)2024202320242023
Net Income (Loss)$49,104 $38,154 $112,993 $102,977 
Noncontrolling interests(8,124)(7,248)(24,541)(3,190)
Net Income (Loss) Attributable to Virtus Investment Partners, Inc.$40,980 $30,906 $88,452 $99,787 
Shares:
Basic: Weighted-average number of shares outstanding7,071 7,258 7,105 7,272 
Plus: Incremental shares from assumed conversion of dilutive instruments105 121 129 121 
Diluted: Weighted-average number of shares outstanding7,176 7,379 7,234 7,393 
Earnings (Loss) per Share—Basic$5.80 $4.26 $12.45 $13.72 
Earnings (Loss) per Share—Diluted$5.71 $4.19 $12.23 $13.50 

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 September 30,Nine Months Ended September 30,
(in thousands)2024202320242023
Restricted stock units12 2 —3 
Total anti-dilutive securities12 2 —3