As of Q3'25, Sea Limited (SE) reported a diluted EPS of 0.59 USD, continuing its positive earnings trend from previous quarters. Year-over-year EPS growth for the same period reached 145.83%, reflecting a strong rebound compared to the negative growth observed in early 2024. From Q4'22 to Q3'25, SE's diluted EPS exhibited significant volatility, with notable declines into negative territory in late 2023 and early 2024, followed by a sustained recovery beginning Q2'24. The company transitioned from losses (as low as -0.25 USD in Q3'23) to consistent profitability, peaking at 0.65 USD in both Q1'25 and Q2'25. EPS growth rates mirrored this turnaround, shifting from negative double-digit percentages in early 2024 to substantial positive growth, including a remarkable 1,725% YoY increase in Q1'25, indicating a strong earnings recovery and improved operational performance over the observed period.