Earnings Per Share
The following is a reconciliation of net income and shares outstanding to the income and number of shares used to compute EPS for the periods indicated:
Year Ended December 31,
($ in thousands, except per share)
202520242023
Basic earnings per share:
Net income available to common shareholders$37,153 $24,976 $30,705 
Less: income allocated to unvested restricted stock(296)(47)(95)
Net income allocated to common stock$36,857 $24,929 $30,610 
Weighted-average total common shares outstanding14,318,428 14,269,017 14,345,860 
Less: weighted-average unvested restricted stock(113,960)(26,960)(44,169)
Weighted-average common shares outstanding, basic14,204,468 14,242,057 14,301,691 
Basic earnings per share$2.59 $1.75 $2.14 
Diluted earnings per share:
Net income allocated to common stock$36,857 $24,929 $30,610 
Weighted-average commons shares outstanding14,204,468 14,242,057 14,301,691 
Diluted effect of stock options74,662 100,304 116,247 
Diluted weighted-average common shares outstanding14,279,130 14,342,361 14,417,938 
Diluted earnings per share$2.58 $1.74 $2.12 
There were 55,000, 268,000, and 286,700 stock options excluded in computing diluted EPS because they were anti-dilutive for years ended December 31, 2025, 2024, and 2023, respectively.

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 13, 2025
2023Mar 12, 2024
2022Mar 9, 2023
2021Mar 4, 2022
2020Mar 11, 2021
2019Mar 9, 2020
2018Mar 18, 2019

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.