EARNINGS PER COMMON SHARE
Earnings per common share is calculated utilizing the two-class method. Basic earnings per common share is calculated by dividing the sum of distributed earnings to common shareholders and undistributed earnings allocated to common shareholders by the weighted average number of common shares outstanding. Diluted earnings per common share is calculated by dividing the sum of distributed earnings to common shareholders and undistributed earnings allocated to common shareholders by the weighted average number of shares adjusted for the dilutive effect of common stock awards. Presented below are the calculations for basic and diluted earnings per common share for the years ended 2025, 2024, and 2023:
Years Ended December 31,
(dollars in thousands, except per share data)202520242023
Net income (loss)$(124,281)$38,044 $61,155 
Preferred dividends declared(8,913)(8,913)(8,913)
Net income (loss) available to common shareholders(133,194)29,131 52,242 
Common shareholder dividends(27,147)(26,622)(26,234)
Unvested restricted stock award dividends(532)(450)(339)
Undistributed earnings to unvested restricted stock awards— (33)(311)
Undistributed earnings (loss) to common shareholders$(160,873)$2,026 $25,358 
Basic
Distributed earnings to common shareholders$27,147 $26,622 $26,234 
Undistributed earnings (loss) to common shareholders(160,873)2,026 25,358 
Total common shareholders earnings (loss), basic$(133,726)$28,648 $51,592 
Diluted
Distributed earnings to common shareholders$27,147 $26,622 $26,234 
Undistributed earnings (loss) to common shareholders(160,873)2,026 25,358 
Total common shareholders earnings (loss)(133,726)28,648 51,592 
Add back:
Undistributed earnings reallocated from unvested restricted stock awards— — — 
Total common shareholders earnings (loss), diluted$(133,726)$28,648 $51,592 
Weighted average common shares outstanding, basic21,833,098 21,731,689 22,115,869 
Dilutive effect of options— 6,269 8,533 
Weighted average common shares outstanding, diluted21,833,098 21,737,958 22,124,402 
Basic earnings (loss) per common share$(6.12)$1.32 $2.33 
Diluted earnings (loss) per common share$(6.12)$1.32 $2.33 
Antidilutive stock options(1)
175,863 274,861 302,020 
(1)The diluted earnings per common share computation excludes antidilutive stock options because the exercise prices of these stock options exceeded the average market prices of the Company's common shares for those respective periods.

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Jul 1, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Feb 28, 2020
2018Feb 28, 2019
2017Mar 6, 2018
2016Mar 10, 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.