NOTE 13 – (LOSS) EARNINGS PER SHARE

The following table sets forth the computations of basic and diluted earnings per share:

Years Ended December 31,

2025

2024

(In Thousands, Except Per Share Data)

Numerator, net income (loss)

$

27,755

$

(160)

Denominator:

Weighted average shares outstanding

9,265

8,137

Less: Weighted average unvested restricted shares

(34)

(44)

Denominator: Basic earnings per share

9,231

8,093

Weighted average shares outstanding, basic

9,231

8,093

Add: Dilutive effect of stock options and restricted stock

4

Denominator: Diluted earnings per share

9,235

8,093

Basic (loss) earnings per common share

$

3.01

$

(0.02)

Diluted (loss) earnings per common share

$

3.01

$

(0.02)

Stock options which had no intrinsic value because their effect would be anti-dilutive, and therefore would not be included in the diluted EPS calculation, were 156,000 and 161,000 for the years ended December 31, 2025 and 2024, respectively, based on the closing price of the Company’s common stock which was $28.05 and $27.21 as of December 31, 2025 and 2024, respectively.

 
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Historical Timeline

Fiscal YearFiled
2025Mar 13, 2026Showing above
2024Mar 14, 2025
2022Mar 17, 2023
2020Mar 9, 2021

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.