Note 11 – Earnings (Loss) per Common Share

Earnings (Loss) per Common Share

(thousands, except per share data)

2025

2024

2023

Numerator for (loss) earnings per common share calculation:

Net (loss) income

$

(5,182)

$

37,571

$

39,048

Less: Preferred stock dividends

(1,349)

(1,141)

(515)

(Loss) income available to common stockholders

$

(6,531)

$

36,430

$

38,533

Denominator for earnings per common share calculation:

Weighted average common shares - basic

29,937

30,903

32,144

Effect of dilutive securities:

Preferred stock

918

460

Stock options

Restricted stock

73

49

Weighted average common shares - diluted

29,937

31,894

32,653

Basic (loss) earnings per common share

$

(0.22)

$

1.18

$

1.20

Diluted (loss) earnings per common share

$

(0.22)

$

1.18

$

1.20

Diluted (loss) earnings per share includes the potential dilutive effect of common stock equivalents as if such securities were converted or exercised during the period when the effect is dilutive. Because the impact of these items is generally anti-dilutive during periods of net loss, there is no difference between basic and diluted loss per common share for periods with net losses.

The computation of diluted (loss) earnings per common share for 2025, 2024, and 2023 excludes the effect of the assumed exercise of approximately 767,000, 608,000, and 658,000 of stock options, respectively, as the exercise price of these options was greater than the average market value of our common stock for those periods, resulting in an anti-dilutive effect on diluted (loss) earnings per common share.

 

Historical Timeline

Fiscal YearFiled
2025May 28, 2025Showing above
2024May 28, 2024
2023May 22, 2023
2022May 23, 2022
2021May 26, 2021
2020Jun 12, 2020

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.