Earnings Per Common Share
The following table provides a reconciliation of the numerator and the denominator of the basic net income per share computation with the numerator and the denominator of the diluted net income per share computation.
 Year Ended December 31,
(In thousands, except share and per share data)20242023
Net income available to common shareholders$14,783 $19,796 
Weighted average shares outstanding17,188,384 17,114,214 
Add: dilutive effect of stock options and unvested restricted stock11,433 10,972 
Weighted average shares outstanding adjusted for potential dilution17,199,817 17,125,186 
Basic earnings per share$0.86 $1.16 
Diluted earnings per share$0.86 $1.16 
Weighted average anti-dilutive shares excluded from earnings per share calculation97,000 91,000 

Dilutive income per share includes the effect of stock options, unvested restricted stock units, and other potentially dilutive securities using the treasury stock method. There is only one form of outstanding common stock. Holders of unvested restricted stock units do not receive dividends while holders of unvested restricted stock awards do receive dividends.

Historical Timeline

Fiscal YearFiled
2024Mar 20, 2025Showing above
2020Mar 5, 2021

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.