Earnings per Share
Basic and diluted EPS were calculated as follows:
(In thousands, except per share amounts)January 3, 2026December 28, 2024December 30, 2023
Net Income Attributable to Kadant$101,969 $111,598 $116,069 
Basic Weighted Average Shares11,773 11,739 11,700 
Effect of Restricted Stock Units and Employee Stock Purchase Plan Shares21 32 29 
Diluted Weighted Average Shares11,794 11,771 11,729 
   
Basic Earnings per Share$8.66 $9.51 $9.92 
Diluted Earnings per Share$8.65 $9.48 $9.90 
The effect of outstanding and unvested RSUs of the Company's common stock totaling 14,400 shares in 2025, 15,600 shares in 2024, and 17,100 shares in 2023 was not included in the computation of diluted EPS for the respective periods as the effect would have been antidilutive or, for unvested performance-based RSUs, the performance conditions had not been met as of the end of the reporting periods.

Historical Timeline

Fiscal YearFiled
2026Mar 3, 2026Showing above
2024Feb 25, 2025
2023Feb 27, 2024
2022Mar 1, 2022
2021Mar 2, 2021
2019Feb 25, 2020
2018Feb 26, 2019
2017Feb 27, 2018
2016Mar 15, 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.