LAKELAND INDUSTRIES INC Earnings Per Share Disclosure
11. NET INCOME (LOSS) PER SHARE
The following table sets forth the computation of basic and diluted net income (loss) per share as follows:
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| Years Ended January 31, (000’s except share information) |
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| 2025 |
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| 2024 |
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Numerator – Net (Loss) Income |
| $ | (18,075 | ) |
| $ | 5,425 |
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Denominator for basic net (loss) income per share (weighted-average shares which reflect 1,358,208 treasury shares at January 31, 2025 and 2024, respectively) |
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| 7,426,401 |
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| 7,352,356 |
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Effect of dilutive securities from restricted stock plan and from dilutive effect of stock options |
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| - |
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| 187,349 |
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Denominator for diluted net income per share (adjusted weighted average shares) |
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| 7,426,401 |
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| 7,539,705 |
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Basic net (loss) income per share |
| $ | (2.43 | ) |
| $ | 0.74 |
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Diluted net (loss) income per share |
| $ | (2.43 | ) |
| $ | 0.72 |
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Apr 17, 2025 | Showing above |
| 2019 | Apr 16, 2019 | |
| 2018 | Apr 16, 2018 | |
| 2017 | Apr 26, 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.