Quarterly report [Sections 13 or 15(d)]

Summary of Significant Accounting Policies (Tables)

v3.25.3
Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2025
Accounting Policies [Abstract]  
Schedule of reconciliation between basic and diluted EPS

A reconciliation between basic and diluted earnings per share was as follows (in thousands, except share and per share data):

Three Months Ended

Nine Months Ended

September 30, 

September 30, 

    

2025

    

2024

    

2025

    

2024

Net income

$

419,295

$

474,932

$

408,992

$

655,721

Effect of dilutive securities - exchangeable notes

7,287

14,965

32,056

48,323

Net income and assumed conversion of exchangeable notes - Diluted EPS

$

426,582

$

489,897

$

441,048

$

704,044

Basic weighted-average shares outstanding

 

450,996,955

 

439,697,135

 

446,279,721

 

433,790,997

Dilutive effect of share awards

 

4,230,422

 

3,333,627

 

3,630,304

 

3,201,373

Dilutive effect of exchangeable notes

40,500,001

71,848,157

55,407,417

77,009,661

Diluted weighted-average shares outstanding

 

495,727,378

 

514,878,919

 

505,317,442

 

514,002,031

Basic EPS

$

0.93

$

1.08

$

0.92

$

1.51

Diluted EPS

$

0.86

$

0.95

$

0.87

$

1.37

Schedule of reconciliation of adjusted operating income to net income before income taxes

The below table includes our calculation of adjusted operating income, our significant segment expenses therein, and a reconciliation of adjusted operating income to net income before income taxes (in thousands):

Three Months Ended

Nine Months Ended

September 30, 

September 30, 

    

2025

    

2024

    

2025

    

2024

Total revenue

$

2,938,142

$

2,806,578

$

7,583,192

$

7,370,285

Cruise operating expense

Commissions, transportation and other

521,981

564,614

1,405,159

1,501,863

Onboard and other

222,002

211,753

548,544

515,496

Adjusted payroll and related (1)

349,355

331,856

1,018,655

995,587

Fuel

175,913

164,934

508,304

537,632

Food

81,866

78,096

238,777

239,850

Other

197,701

182,112

578,827

573,987

Adjusted total cruise operating expense

1,548,818

1,533,365

4,298,266

4,364,415

Other operating expense

Adjusted marketing, general and administrative (2)

370,072

342,218

1,118,554

1,023,217

Depreciation and amortization

250,832

218,428

725,889

663,762

Adjusted total other operating expense

620,904

560,646

1,844,443

1,686,979

Adjusted operating income

$

768,420

$

712,567

$

1,440,483

$

1,318,891

Adjusted operating income

$

768,420

$

712,567

$

1,440,483

$

1,318,891

Non-cash compensation (3)

(18,971)

(21,357)

(66,256)

(67,726)

Interest expense, net

(328,816)

(175,216)

(783,470)

(571,865)

Other income (expense), net

13,003

(34,146)

(167,927)

(14,113)

Net income before income taxes

$

433,636

$

481,848

$

422,830

$

665,187

(1) Excludes non-cash share-based compensation expenses related to equity awards for shipboard officers (see Note 9 – “Employee Benefits and Compensation Plans”) and non-cash deferred compensation expenses related to the crew pension plan as follows (in thousands):

Three Months Ended

Nine Months Ended

September 30, 

September 30, 

2025

    

2024

    

2025

    

2024

Service cost

$

553

$

719

$

1,658

$

2,156

(2) Excludes non-cash share-based compensation expenses related to equity awards for corporate employees (see Note 9 – “Employee Benefits and Compensation Plans”).
(3) Includes non-cash deferred compensation expenses related to the crew pension plan and non-cash share-based compensation expenses related to equity awards, which are included in payroll and related expense and marketing, general and administrative expense.