Earnings and Dividends Per Share
Basic earnings per share is computed by dividing net earnings attributable to TXNM by the weighted average number of common shares outstanding during the period. Diluted earnings per share was computed by dividing net earnings attributable to TXNM by the diluted weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the potential dilution that could occur if securities or other agreements to issue common stock were settled. TXNM applies the treasury stock method for restricted stock, the 2022 ATM Program, the 2024 ATM Program, and the 2025 ATM Program. The if-converted method is applied in determining the potential dilutive effect of the conversion of outstanding Convertible Notes. Information regarding the computation of earnings per share and dividends per share is as follows:
 Year Ended December 31,
 202520242023
 (In thousands, except per share amounts)
Net Earnings Attributable to TXNM
$151,362 $242,154 $87,818 
Average Number of Common Shares:
Outstanding during year101,158 90,214 86,038 
Vested awards of restricted stock349 320 258 
Average Shares – Basic101,507 90,534 86,296 
Dilutive Effect of Common Stock Equivalents:
TXNM ATM Programs
74 12 38 
TXNM Convertible Notes
757 — — 
Restricted stock
54 45 35 
Average Shares – Diluted102,392 90,591 86,369 
Net Earnings Attributable to TXNM Per Share of Common Stock:
Basic$1.49 $2.67 $1.02 
Diluted$1.48 $2.67 $1.02 
Dividends Declared per Common Share$1.65 $1.57 $1.49 

Historical Timeline

Fiscal YearFiled
2025Feb 27, 2026Showing above
2024Feb 28, 2025
2023Feb 29, 2024
2022Feb 28, 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.