UNITED BANCORP INC /OH/ Earnings Per Share Disclosure
Note 15: Earnings Per Share
Earnings per share (EPS) were computed as follows:
Year Ended December 31, 2025 | ||||||||
| | Weighted- | | |||||
Average | ||||||||
Net | Shares | Per Share | ||||||
Income | Outstanding | Amount | ||||||
(In thousands) | ||||||||
Net income | $ | 7,753 |
| |
| | ||
Less allocated earnings on non-vested restricted stock |
| (98) |
| |
| | ||
Less allocated dividends on non-vested restricted stock |
| (270) |
| |
| | ||
Net income allocated to common stockholders |
| 7,385 |
| |
| | ||
| |
| 5,492,092 |
| ||||
Basic and diluted earnings per share |
| |
|
| $ | 1.34 | ||
Year Ended December 31, 2024 | ||||||||
| | | Weighted- | | ||||
Average | ||||||||
Net | Shares | Per Share | ||||||
Income | Outstanding | Amount | ||||||
| (In thousands) | |||||||
Net income | $ | 7,402 |
| |
| | ||
Less allocated earnings on non-vested restricted stock |
| (97) |
| |
| | ||
Less allocated dividends on non-vested restricted stock |
| (243) |
| |
| | ||
Net income allocated to common stockholders |
| 7,062 |
| |
| | ||
| |
| 5,539,653 |
| | |||
Basic and diluted earnings per share |
| |
| | $ | 1.27 | ||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 18, 2026 | Showing above |
| 2024 | Mar 14, 2025 | |
| 2023 | Mar 20, 2024 | |
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.