Earnings Per Share
Basic earnings per share, or "EPS," is calculated by dividing net income (loss) for the period by the weighted average of the Company's common shares outstanding for the period. Diluted EPS takes into account the effect of outstanding dilutive instruments, such as share options and warrants, if any, and uses the average share price for the period in determining the number of incremental shares that are to be added to the weighted average number of shares outstanding. As of March 31, 2025 and December 31, 2024 and 2023, the Company did not have any dilutive instruments outstanding.
The following table presents a reconciliation of the earnings/(losses) and shares used in calculating basic EPS for the three-month periods ended March 31, 2025 and 2024 and the years ended December 31, 2024 and 2023:
Three-Month Period EndedYear Ended
March 31, 20253/31/2024December 31 2024December 31 2023
(In thousands except for share amounts)(Unaudited)
Numerator:
Net income (loss)$(7,870)$3,961 $6,586 $4,559 
Denominator:
Basic and diluted weighted average common shares outstanding34,811,555 19,548,408 23,576,696 14,875,314 
Basic and diluted earnings per share$(0.23)$0.20 $0.28 $0.31 

Historical Timeline

Fiscal YearFiled
2025Jun 23, 2025Showing above
2024Mar 31, 2025
2023Mar 12, 2024
2022Mar 10, 2023
2021Mar 11, 2022
2020Mar 16, 2021
2019Mar 12, 2020
2018Mar 8, 2019
2017Mar 14, 2018
2016Mar 13, 2017
2015Mar 10, 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.