Beacon Financial Corp Earnings Per Share Disclosure
| For the year ended December 31, | |||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||||||||||||||||||||
| Basic | Fully Diluted | Basic | Fully Diluted | Basic | Fully Diluted | ||||||||||||||||||||||||||||||
| (Dollars in Thousands, Except Per Share Amounts) | |||||||||||||||||||||||||||||||||||
| Numerator: | |||||||||||||||||||||||||||||||||||
| Net income | $ | 90,271 | $ | 90,271 | $ | 68,715 | $ | 68,715 | $ | 74,999 | $ | 74,999 | |||||||||||||||||||||||
| Denominator: | |||||||||||||||||||||||||||||||||||
| Weighted average shares outstanding | 87,377,933 | 87,377,933 | 88,983,248 | 88,983,248 | 88,230,681 | 88,230,681 | |||||||||||||||||||||||||||||
| Effect of dilutive securities | — | 323,634 | — | 319,056 | — | 219,965 | |||||||||||||||||||||||||||||
| Adjusted weighted average shares outstanding | 87,377,933 | 87,701,567 | 88,983,248 | 89,302,304 | 88,230,681 | 88,450,646 | |||||||||||||||||||||||||||||
| EPS | $ | 1.03 | $ | 1.03 | $ | 0.77 | $ | 0.77 | $ | 0.85 | $ | 0.85 | |||||||||||||||||||||||
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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.