The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share data):
 
For the Year Ended December 31,
202520242023
Net income available to common shareholders$130,485 $117,101 $114,365 
Less: earnings allocated to participating securities(1,157)(1,069)(1,036)
Net earnings allocated to common shareholders$129,328 $116,032 $113,329 
Distributed earnings allocated to common shares outstanding$47,211 $43,857 $40,121 
Undistributed earnings allocated to common shares outstanding
82,117 72,175 73,208 
Net earnings allocated to common shareholders
$129,328 $116,032 $113,329 
Average shares outstanding, basic14,474 14,676 14,868 
Effect of dilutive securities
8 21 23 
Average shares outstanding, diluted
14,482 14,697 14,891 
Basic earnings per share
$8.94 $7.91 $7.62 
Diluted earnings per share
$8.93 $7.89 $7.61 
Anti-dilutive options are not included in the computation of diluted earnings per share because the options’ exercise price are greater than the average market price of the common shares and therefore, the effect is anti-dilutive. The Company had no anti-dilutive options for any of the periods shown above.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 26, 2025
2023Feb 28, 2024
2022Feb 22, 2023
2021Feb 24, 2022
2020Feb 24, 2021
2019Feb 27, 2020
2018Mar 11, 2019
2017Feb 28, 2018
2016Feb 27, 2017
2015Mar 2, 2016

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.