AVIAT NETWORKS, INC. Earnings Per Share Disclosure
| Fiscal Year | |||||||||||||||||
| (In thousands, except per share amounts) | 2025 | 2024 | 2023 | ||||||||||||||
| Numerator: | |||||||||||||||||
| Net income | $ | 1,341 | $ | 10,760 | $ | 10,169 | |||||||||||
| Denominator: | |||||||||||||||||
| Weighted average shares outstanding, basic | 12,681 | 12,182 | 11,358 | ||||||||||||||
| Effect of potentially dilutive equivalent shares | 145 | 274 | 497 | ||||||||||||||
| Weighted average shares outstanding, diluted | 12,826 | 12,456 | 11,855 | ||||||||||||||
| Net income per share: | |||||||||||||||||
| Basic | $ | 0.11 | $ | 0.88 | $ | 0.90 | |||||||||||
| Diluted | $ | 0.10 | $ | 0.86 | $ | 0.86 | |||||||||||
| Fiscal Year | |||||||||||||||||
| (In thousands) | 2025 | 2024 | 2023 | ||||||||||||||
| Stock options | 314 | 319 | 194 | ||||||||||||||
Restricted stock units and performance stock units | 135 | 23 | 21 | ||||||||||||||
| Total shares of common stock excluded | 449 | 342 | 215 | ||||||||||||||
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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.