Note 20—EARNINGS PER COMMON SHARE

Diluted earnings per share reflects the dilutive effect of restricted stock awards and restricted stock units using the treasury stock method. Anti-dilutive awards, if any, are excluded from the calculation of diluted earnings per share. The following reconciles the numerator and denominator of the basic and diluted earnings per common share computation:

 

   Year ended December 31, 
(Amounts in thousands)  2025   2024   2023 
Numerator (Included in basic and diluted earnings per share)  $19,205   $13,955   $11,843 
Denominator               
Weighted average common shares outstanding for:               
Basic earnings per common share   7,663    7,617    7,568 
Dilutive securities:               
Deferred compensation   98    85    79 
Diluted common shares outstanding   7,761    7,702    7,647 
Basic earnings per common share  $2.51   $1.83   $1.56 
Diluted earnings per common share  $2.47   $1.81   $1.55 
The average market price used in calculating assumed number of shares  $25.56   $19.79   $18.70 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 14, 2025
2023Mar 21, 2024
2022Mar 22, 2023
2021Mar 16, 2022
2020Mar 12, 2021
2019Mar 13, 2020
2018Mar 14, 2019
2017Mar 14, 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.