14. Common and Common Equivalent Shares:

 

The calculation of shares used in the basic and diluted net income per share calculation for the years ended December 31, 2025, 2024, and 2023 is as follows (in thousands):

 

 

 

Years Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Weighted average number of common
   shares outstanding

 

 

84,080

 

 

 

83,330

 

 

 

82,201

 

Weighted average number of dilutive common
   share equivalents
(a)

 

 

1,188

 

 

 

 

 

 

 

Weighted average number of common and common
    equivalent shares outstanding

 

 

85,268

 

 

 

83,330

 

 

 

82,201

 

Antidilutive restricted stock not included in the diluted net income per common share calculation

 

 

99

 

 

 

333

 

 

 

1,115

 

 

(a) Due to a loss for the years ended December 31, 2024 and 2023, 0.6 million and 0.4 million incremental shares, respectively, are not included because the effect would be antidilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 19, 2026Showing above
2024Feb 20, 2025
2023Feb 20, 2024
2022Feb 17, 2023

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.