Home Federal Bancorp, Inc. of Louisiana Earnings Per Share Disclosure
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Note 19.
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Earnings Per Common Share
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|
2025
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2024
|
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Average Common Shares Issued
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3,127,141
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3,137,181
|
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Average Unearned ESOP Shares
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(72,887
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)
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(93,100
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)
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| |
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| Weighted Average Number of Common | ||||||||
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Shares Used in Basic EPS
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3,054,254
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3,044,081
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| Effect of Dilutive Securities | ||||||||
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Stock Options
|
24,113 |
38,479 |
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| Weighted Average Number of Common | ||||||||
| Shares and Dilutive Potential Common | ||||||||
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Shares Used in Dilutive EPS
|
3,078,367 |
3,082,560 |
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Sep 26, 2025 | Showing above |
| 2024 | Sep 30, 2024 | |
| 2023 | Oct 2, 2023 | |
| 2022 | Sep 26, 2022 | |
| 2021 | Sep 28, 2021 | |
| 2020 | Sep 29, 2020 | |
| 2017 | Sep 21, 2017 | |
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.