EARNINGS PER SHARE
The following information sets forth the computations of basic and diluted earnings per common share for the years ended December 31, 2025 and 2024:
Years ended
December 31,
20252024
Net income$12,142,409 $6,868,421 
Dividends paid on unvested restricted stock(248,458)(26,091)
Net income attributable to common shareholders11,893,951 6,842,330 
  Divided by:
  Basic weighted average shares of common stock outstanding12,742,894 6,800,841 
Weighted average unvested restricted stock31,434 34,956 
Diluted weighted average shares of common stock outstanding12,774,328 6,835,797 
Basic earnings per common share$0.93 $1.01 
Diluted earnings per common share$0.93 $1.00 
Diluted earnings per common share was computed using the treasury stock method for restricted stock. Diluted earnings per common share excluded 63,489 and 35,447 weighted average shares of unvested restricted stock due to anti-dilutive effect for the years ended December 31, 2025 and 2024, respectively

Historical Timeline

Fiscal YearFiled
2025Mar 12, 2026Showing above
2024Mar 6, 2025

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.