Concrete Pumping Holdings, Inc. Earnings Per Share Disclosure
The table below shows our basic and diluted EPS calculations for the fiscal year ended October 31, 2025 and 2024:
| Year Ended October 31, | ||||||||
| (in thousands, except per share amounts) | 2025 | 2024 | ||||||
| Net income (numerator): | ||||||||
| Net income attributable to Concrete Pumping Holdings, Inc. | $ | 6,373 | $ | 16,207 | ||||
| Less: Accretion of liquidation preference on preferred stock | (1,750 | ) | (1,750 | ) | ||||
| Less: Undistributed earnings allocated to participating securities | - | (142 | ) | |||||
| Net income attributable to common stockholders (numerator for basic earnings per share) | $ | 4,623 | $ | 14,315 | ||||
| Add back: Undistributed earnings allocated to participating securities | - | 142 | ||||||
| Less: Undistributed earnings reallocated to participating securities | - | (141 | ) | |||||
| Numerator for diluted earnings per share | $ | 4,623 | $ | 14,316 | ||||
| Weighted average shares (denominator): | ||||||||
| Weighted average shares - basic | 52,142 | 53,543 | ||||||
| Weighted average shares - diluted | 52,686 | 54,238 | ||||||
| Basic earnings per share | $ | 0.09 | $ | 0.27 | ||||
| Diluted earnings per share | $ | 0.09 | $ | 0.26 | ||||
Certain outstanding stock awards and options, preferred stock and warrants were excluded from the diluted earnings per share calculation for the periods presented because they were anti-dilutive. For the twelve months ended October 31, 2025 and 2024, 2.5 million shares of Series A Preferred Stock, 0.1 million of outstanding stock awards and options were excluded.
Dividends
During the twelve months ended October 31, 2025, the Company paid a special cash dividend of $1.00 per share totaling approximately $53.1 million.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Jan 13, 2026 | Showing above |
| 2024 | Jan 10, 2025 | |
| 2023 | Jan 16, 2024 | |
| 2022 | Jan 31, 2023 | |
| 2021 | Jan 12, 2022 | |
| 2020 | Jan 12, 2021 | |
| 2019 | Jan 14, 2020 | |
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.