10. Income (Loss) Per Share

 

The following table sets forth the computation of basic and diluted loss per share:

 

  

Years Ended December 31,

 
  

2024

  

2023

 

Numerator:

        

Net income (loss) from continuing operations numerator for basic and diluted earnings per share

 $8,359  $(2,230)

Denominator:

        

Denominator for basic income (loss) per share weighted average shares

  3,553,303   3,426,622 

Effect of dilutive securities:

        

Options, restricted stock units, and warrants

  157,341    

Denominator for diluted income (loss) per share weighted average shares

  3,710,644   3,426,622 

Basic income (loss) per share

 $2.35  $(0.65)

Diluted income (loss) per share

 $2.25  $(0.65)

 

Approximately 202,600 stock options and 19,587 restricted stock units for the year ended December 31, 2023 were excluded from the calculation because they were anti-dilutive (none for the year ended December 31, 2024). 

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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.