BK Technologies Corp Earnings Per Share Disclosure
10. Earnings Per Share
The following table sets forth the computation of basic and diluted earnings per share:
| Years Ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| Numerator: | ||||||||
| Net income for basic and diluted earnings per share | $ | 13,536 | $ | 8,359 | ||||
| Denominator: | ||||||||
| Denominator for basic earnings per share weighted average shares | 3,672,239 | 3,553,303 | ||||||
| Effect of dilutive securities: | ||||||||
| Options, restricted stock units, and warrants | 264,575 | 157,341 | ||||||
| Denominator for diluted earnings per share weighted average shares | 3,936,814 | 3,710,644 | ||||||
| Basic earnings per share | $ | 3.69 | $ | 2.35 | ||||
| Diluted earnings per share | $ | 3.44 | $ | 2.25 | ||||
Approximately 1,955 stock options and restricted stock units for the year ended December 31, 2025 were excluded from the calculation because they were anti-dilutive. For the year ended December 31, 2024, stock options and restrictive stock options were excluded.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 12, 2026 | Showing above |
| 2024 | Mar 27, 2025 | |
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.