NOTE 18 – EARNINGS PER SHARE

Earnings per share were computed as shown below.

 

 

2025

 

 

2024

 

 

2023

 

Basic:

 

 

 

 

 

 

 

 

 

Net income (loss) allocable to common stockholders

 

$

22,726

 

 

$

62,621

 

 

$

7,821

 

Weighted average common shares outstanding

 

 

18,293,651

 

 

 

15,486,928

 

 

 

15,531,712

 

Weighted average vested restricted stock units

 

 

2,439

 

 

 

2,442

 

 

 

4,060

 

Weighted average shares

 

 

18,296,090

 

 

 

15,489,370

 

 

 

15,535,772

 

Basic earnings (losses) per common share

 

$

1.24

 

 

$

4.04

 

 

$

0.50

 

Diluted:

 

 

 

 

 

 

 

 

 

Net income (loss) allocable to common stockholders

 

$

22,726

 

 

$

62,621

 

 

$

7,821

 

Weighted average common shares outstanding for:

 

 

 

 

 

 

 

 

 

Basic earnings per common share

 

 

18,296,090

 

 

 

15,489,370

 

 

 

15,535,772

 

Dilutive effects of the assumed exercise of
   stock options

 

 

58,953

 

 

 

72,760

 

 

 

37,952

 

Dilutive effects of the assumed redemption of RSUs

 

 

100,087

 

 

 

108,049

 

 

 

72,448

 

Dilutive effects of the assumed exercise of
   Employee Stock Purchase Plan

 

 

1,546

 

 

 

1,495

 

 

 

2,670

 

Average shares and dilutive potential common shares

 

 

18,456,676

 

 

 

15,671,674

 

 

 

15,648,842

 

Diluted earnings (losses) per common share

 

$

1.23

 

 

$

4.00

 

 

$

0.50

 

 

Average outstanding stock options and RSUs not included in the computation of diluted earnings (loss) because they were antidilutive are shown below.

 

 

2025

 

 

2024

 

 

2023

 

Stock options

 

 

229,567

 

 

 

181,918

 

 

 

272,414

 

Restricted stock units

 

 

13,363

 

 

 

5,415

 

 

 

66,279

 

Total antidilutive shares

 

 

242,930

 

 

 

187,333

 

 

 

338,693

 

Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 7, 2025
2023Mar 7, 2024
2022Mar 9, 2023
2021Mar 9, 2022
2020Mar 9, 2021
2019Mar 10, 2020
2018Mar 20, 2019
2017Mar 16, 2018
2016Mar 16, 2017
2015Mar 17, 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.