FVCBankcorp, Inc.FVCB

FVCBankcorp, Inc. Earnings Per Share Disclosure

10-KFiled Mar 16, 20261 min read
Earnings Per Share
Basic earnings per share ("EPS") excludes dilution and is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if contracts to issue common stock were exercised or converted into common stock, or resulted in the issuance of stock which then shared in the earnings of the Company. Weighted average shares – diluted includes only the potential dilution of stock options and unvested restricted stock units as of December 31, 2025 and 2024, respectively.
The following shows the weighted average number of shares used in computing EPS and the effect of weighted average number of shares of dilutive potential common stock. Dilutive potential common stock has no effect on income available to common shareholders. There were no anti-dilutive shares for each of the years ended December 31, 2025 and 2024.
The holders of restricted stock units do not share in dividends and do not have voting rights during the vesting period.
For the Year Ended December 31,
20252024
Net income$22,057 $15,064 
Weighted average - basic shares18,121 18,057 
Effect of dilutive securities, restricted stock units and options
139 340 
Weighted average - diluted shares18,260 18,397 
Basic EPS$1.22 $0.83 
Diluted EPS$1.21 $0.82 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 20, 2025
2023Mar 21, 2024
2022Mar 24, 2023
2021Mar 24, 2022
2020Mar 25, 2021
2019Mar 27, 2020
2018Mar 29, 2019

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.

Other Available Disclosures

Income TaxesRevenueFair ValuePP&EGoodwill & IntangiblesDebtStock CompensationNew Standards