Earnings per Share
The following table displays a reconciliation of the information used in calculating basic and diluted earnings per common share for the years ended December 31, 2025, 2024, and 2023, which have been restated for stock dividends. Diluted earnings per common share incorporate the potential impact of contingently issuable shares, including awards which require future service as a condition of delivery of the underlying common stock.
As of and for the year ended December 31,
(dollars and shares in thousands, except per share data)202520242023
Net income available to common shareholders$23,801 $18,256 $956 
Weighted average common shares outstanding6,932 7,000 7,039 
Effect of dilutive equity-based awards10 — — 
Weighted average dilutive common shares outstanding6,942 7,000 7,039 
Basic earnings per share$3.44 $2.61 $0.14 
Diluted earnings per share$3.43 $2.61 $0.14 
The dilutive effect of restricted share units is reflected in diluted earnings per share unless the impact is anti-dilutive, by application of the treasury stock method.

Historical Timeline

Fiscal YearFiled
2025Mar 5, 2026Showing above
2024Mar 17, 2025
2023Mar 18, 2024
2022Mar 29, 2023
2021Mar 17, 2022
2020Mar 12, 2021
2019Mar 16, 2020
2018Mar 14, 2019
2017Mar 16, 2018
2016Mar 31, 2017
2015Mar 30, 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.