EARNINGS PER SHARE
Basic earnings per share (“EPS”) is calculated using the average number of shares of common stock outstanding during each period. For the calculation of diluted shares, the Company assumes that restricted stock is outstanding on the date of vesting, and the Company assumes the issuance of shares from the exercise of stock options using the treasury stock method.
A reconciliation of reported net income (loss) to net income (loss) used in calculating EPS as well as a reconciliation from basic to diluted shares follows:
 Year Ended December 31,
 202520242023
 (in thousands)
Net income (loss) (numerator):
Net income (loss)$(41,391)$58,490 $60,354 
Income attributable to unvested shares(475)(714)(632)
Numerator for basic(41,866)57,776 59,722 
Income attributable to unvested shares — 
Numerator for dilutive$(41,866)$57,776 $59,723 
 
Weighted average shares (denominator):
Basic weighted average shares outstanding104,055103,669106,376
Effect of dilutive securities 78179
Diluted weighted average shares outstanding104,055103,747106,555
Stock options and unvested restricted stock grants excluded from dilutive calculation because they would be antidilutive3,608516385
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Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 17, 2025
2023Mar 15, 2024
2022Apr 6, 2023
2021Mar 11, 2022
2020Mar 9, 2021
2019Mar 10, 2020
2018Mar 8, 2019
2017Mar 7, 2018
2016Mar 13, 2017
2015Mar 16, 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.