NOTE 15 - EARNINGS PER SHARE

The calculation of basic and diluted earnings per share is presented below.
   
Year Ended
 
   
October 31,
   
October 31,
   
October 31,
 
(in thousands, except for per share data)
 
2025
   
2024
   
2023
 
Net income attributable to Photronics, Inc. shareholders
 
$
136,405
   
$
130,688
   
$
125,485
 
Weighted-average common shares outstanding (in thousands):
                       
Basic
   
59,606
     
61,726
     
61,139
 
Effect of dilutive securities:
                       
Share-based payment awards
   
314
     
665
     
616
 
Potentially dilutive common shares
   
314
     
665
     
616
 
Weighted-average common shares-Diluted
   
59,920
     
62,391
     
61,755
 
Earnings per share:                        
Net Income attributable to Photronics shareholders - Basic
 
$
2.29
   
$
2.12
   
$
2.05
 
Net Income attributable to Photronics shareholders - Diluted
 
$
2.28
   
$
2.09
   
$
2.03
 

The table below sets forth the outstanding weighted-average share-based payment awards that were excluded from the calculation of diluted earnings per share because their exercise price exceeded the average market value of the common shares for the period or, under application of the treasury stock method, they were otherwise determined to be antidilutive.

   
Year Ended
 
   
October 31,
2025
   
October 31,
2024
   
October 31,
2023
 
                   
Share-based payment awards, in shares
   
792
     
371
     
136
 
Total potentially dilutive shares excluded
   
792
     
371
     
136
 

Historical Timeline

Fiscal YearFiled
2025Dec 17, 2025Showing above
2024Dec 19, 2024
2023Dec 26, 2023
2022Dec 23, 2022
2021Dec 17, 2021
2020Jan 15, 2021
2019Dec 23, 2019
2018Dec 21, 2018
2017Dec 20, 2017
2016Jan 6, 2017
2015Jan 7, 2016

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.