EARNINGS PER SHARE
Shares acquired by the ESOP are not included in basic average shares outstanding until the shares are committed for allocation or vested to an employee's individual account. Unvested shares awarded pursuant to the Company's restricted stock benefit plans are treated as participating securities in the computation of EPS pursuant to the two-class method, as they contain nonforfeitable rights to dividends. The two-class method is an earnings allocation that determines EPS for each class of common stock and participating security.
For the Year Ended September 30,
202520242023
(Dollars in thousands, except per share amounts)
Net income$68,025 $38,010 $(101,659)
Income allocated to participating securities(82)(33)51 
Net income available to common stockholders$67,943 $37,977 $(101,608)
Total basic average common shares outstanding129,988,031 130,670,780 133,556,864 
Effect of dilutive stock options— — — 
Total diluted average common shares outstanding129,988,031 130,670,780 133,556,864 
Net EPS:
Basic$0.52 $0.29 $(0.76)
Diluted$0.52 $0.29 $(0.76)
Antidilutive stock options, excluded from the diluted average
common shares outstanding calculation264,292 326,308 369,421 

Historical Timeline

Fiscal YearFiled
2025Nov 26, 2025Showing above
2024Nov 27, 2024
2023Nov 29, 2023
2022Nov 23, 2022
2021Nov 24, 2021
2020Nov 25, 2020
2019Nov 27, 2019
2018Nov 29, 2018
2017Nov 29, 2017
2016Nov 29, 2016
2015Nov 25, 2015

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.