12. Earnings per Share

The following data shows the amounts used in computing earnings per share and the effect on earnings and the weighted average number of shares of dilutive potential common shares.

 

 

Year Ended March 31,

 

(In thousands, except per share data)

2026

 

 

2025

 

 

2024

 

Numerator:

 

 

 

 

 

 

 

 

Net income

$

38,791

 

 

$

23,225

 

 

$

86,195

 

Series A convertible preferred stock dividends

 

 

 

 

 

 

 

(1,204

)

Net income attributable to common shareholders

$

38,791

 

 

$

23,225

 

 

$

84,991

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

Weighted average shares outstanding - basic

 

27,923

 

 

 

27,518

 

 

 

25,668

 

Dilutive SSARs

 

292

 

 

 

472

 

 

 

929

 

Dilutive unvested restricted stock units

 

71

 

 

 

40

 

 

 

10

 

Dilutive unvested restricted shares

 

103

 

 

 

227

 

 

 

235

 

Weighted average shares outstanding - diluted

 

28,389

 

 

 

28,257

 

 

 

26,842

 

 

 

 

 

 

 

 

 

 

Net Income per share - basic:

$

1.39

 

 

$

0.84

 

 

$

3.31

 

Net Income per share - diluted:

$

1.37

 

 

$

0.82

 

 

$

3.17

 

 

 

 

 

 

 

 

 

 

Anti-dilutive restricted shares and restricted stock units

 

195

 

 

 

132

 

 

 

175

 

 

Basic net income per share is computed as net income available to common shareholders divided by the weighted average basic shares outstanding. The outstanding shares used to calculate the weighted average basic shares excludes 74,792, 229,710 and 436,177 of restricted shares at March 31, 2026, 2025 and 2024, respectively, as these shares were issued but were not vested and, therefore, not considered outstanding for purposes of computing basic earnings per share at the balance sheet dates.

Diluted net income per share includes the effect of all potentially dilutive securities on earnings per share. We have stock-settled appreciation rights (SSARs), unvested restricted shares, restricted stock units, employee stock purchase plan (ESPP) shares, and performance shares, that are potentially dilutive securities. When we report a net loss, the denominator of diluted earnings per share cannot be adjusted for the dilutive impact of share-based compensation awards because doing so would be anti-dilutive.

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Historical Timeline

Fiscal YearFiled
2026May 21, 2026Showing above
2025May 23, 2025
2024May 22, 2024
2023May 19, 2023
2022May 23, 2022
2021May 21, 2021
2020May 22, 2020
2019May 24, 2019
2016Jun 10, 2016

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.