USCB FINANCIAL HOLDINGS, INC.USCB

USCB FINANCIAL HOLDINGS, INC. Earnings Per Share Disclosure

10-KFiled Mar 13, 20262 min read
15.
EARNINGS PER SHARE
Earnings
per
share
(“EPS”)
for
common
stock
is
calculated
using
the
two-class
method
required
for
participating
securities. Basic EPS
is calculated by
dividing net income
(loss) available to common
stockholders by the weighted-average
number of common shares outstanding for
the period, without consideration for common
stock equivalents. Diluted EPS is
computed by
dividing net
income (loss)
available to
common stockholders
by the
weighted-average
number
of common
shares outstanding for
the period and
the weighted-average number
of dilutive common
stock equivalents outstanding
for
the period determined using the treasury-stock method. For
purposes of this calculation, common stock equivalents
include
common stock options and are only included in the calculation
of diluted EPS when their effect is diluti
ve.
The
following
table
reflects
the
calculation
of
net
income
available
to
common
stockholders
for
the
years
ended
December 31, 2025 and 2024 (in thousands):
The following table
reflects the calculation
of basic and
diluted earnings per
common share
class for the
years ended
December 31, 2025 and 2024 (in thousands, except
per share amounts):
For the years ended December 31,
2025
2024
Net Income
$
26,100
$
24,674
Net income available to common stockholders
$
26,100
$
24,674
As of and for the years ended December 31,
2025
2024
Class A
Class A
Basic EPS
Numerator:
Net income available to common shares
$
26,100
$
24,674
Denominator:
Weighted average shares outstanding
19,425,746
19,675,444
Earnings per share, basic
$
1.34
$
1.25
Diluted EPS
Numerator:
Net income available to common shares
$
26,100
$
24,674
Denominator:
Weighted average shares outstanding for basic EPS
19,425,746
19,675,444
Add: Dilutive effects of assumed exercises of stock options
225,068
155,977
Weighted avg. shares including dilutive potential common shares
19,650,814
19,831,421
Earnings per share, diluted
$
1.33
$
1.24
Anti-dilutive stock options excluded from diluted EPS
-
15,000
Net income has not been allocated to unvested
restricted stock awards that are participating
securities because the amounts that would be allocated
are
not material to earnings per share of common stock.
Unvested restricted stock awards that are participating
securities represent less than one percent of
all of the outstanding shares of common stock for
each of the periods presented.
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Historical Timeline

Fiscal YearFiled
2025Mar 13, 2026Showing above
2024Mar 14, 2025
2023Mar 22, 2024
2022Mar 24, 2023
2021Mar 24, 2022

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.

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