EARNINGS PER COMMON SHARE
The calculation of earnings per common share for 2025, 2024 and 2023 is as follows:
Year Ended December 31,
202520242023
(In thousands, except per share data)
Income available to common shareholders$205,103 $198,170 $181,872 
Average common shares outstanding44,552 46,637 47,258 
Effect of dilutive securities:
Average potential common shares-options208 265 294 
Total weighted average common shares outstanding and equivalents44,760 46,902 47,552 
Earnings per common share - basic$4.60 $4.25 $3.85 
Earnings per common share - diluted$4.58 $4.23 $3.83 
For 2025, 2024 and 2023, weighted-average restricted stock units with an anti-dilutive effect on earnings per share not included in the calculation amounted to 603, 1,220 and 8,695, respectively.
During the first quarter of 2025, OFG increased its quarterly common stock cash dividend to $0.30 per share from $0.25 per share at December 31, 2024. During the first quarter of 2024, OFG increased its quarterly common stock cash dividend to $0.25 per share from $0.22 per share at December 31, 2023.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 27, 2025
2023Feb 26, 2024
2022Feb 24, 2023
2021Feb 25, 2022

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.