EARNINGS PER COMMON SHARE
Basic earnings per common share is calculated as net income divided by the weighted average number of common shares outstanding during the period. All restricted shares and performance share awards are considered outstanding at the date of grant. Diluted earnings per common share is computed using the weighted-average number of common shares determined for the basic earnings per common share computation plus the potential dilutive effect of outstanding stock options and performance share units using the treasury stock method. A reconciliation of the weighted-average shares used in calculating basic earnings per common share and the weighted-average common shares used in calculating diluted earnings per common share for the reported periods is provided below.
 Years Ended December 31,
202520242023
AmountPer Share
Amount
AmountPer Share
Amount
AmountPer Share
Amount
(Amounts in thousands, except per share data)
Net income attributable to shareholders$102,872 $115,003 $130,497 
Basic:
Weighted average shares outstanding51,756 $1.99 53,469 $2.15 53,229 $2.45 
Diluted:
Add incremental shares for:
Dilutive effect of stock options and performance share units52 41 84 
Total51,808 $1.99 53,510 $2.15 53,313 $2.45 
There were 88,941, 94,135 and 27,155 shares not considered in computing diluted earnings per share as of December 31, 2025, 2024 and 2023, respectively, as they were antidilutive.

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Mar 3, 2025
2023Feb 29, 2024
2022Mar 15, 2023

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.