Earnings Per Share
Basic earnings per share ("EPS") is computed by dividing net income allocated to common stock by the weighted average number of common shares outstanding during the period which excludes the participating securities. Diluted EPS includes the dilutive effect of additional potential common shares from stock compensation awards, but excludes awards considered participating securities. ESOP shares are not considered outstanding for EPS until they are earned. The following table presents the computation of basic and diluted EPS for the periods indicated (in thousands, except for share and per share data):
 
 For the Year EndedFor the Year Ended
 December 31, 2025December 31, 2024
 
Net income$11,577 $9,377 
Shares outstanding for Basic EPS:
Average shares outstanding10,502,458 11,028,029 
Less: average restricted stock award shares not vested64,308 124,747 
Less:  average unearned ESOP Shares768,468 822,631 
Shares outstanding for Basic EPS9,669,682 10,080,651 
Additional Dilutive Shares231,584 148,061 
Shares outstanding for Diluted EPS9,901,266 10,228,712 
Basic EPS$1.20 $0.93 
Diluted EPS$1.17 $0.92 

Historical Timeline

Fiscal YearFiled
2025Mar 23, 2026Showing above
2024Mar 27, 2025
2023Mar 29, 2024
2022Mar 31, 2023
2021Mar 30, 2022
2020Mar 31, 2021
2019Mar 30, 2020

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.