Vishay Precision Group, Inc. Earnings Per Share Disclosure
Note 14 – Earnings Per Share
Basic earnings per share are computed using the weighted average number of common shares outstanding during the periods presented. Diluted earnings per share is computed using the weighted average number of common shares outstanding, adjusted to include the potentially dilutive effect of restricted stock units (see Note 10), and other potentially dilutive securities.
The following table sets forth the computation of basic and diluted earnings per share attributable to VPG stockholders (in thousands, except earnings per share):
| Years ended December 31, | ||||||||||||
| 2025 | 2024 | 2023 | ||||||||||
| Numerator: | ||||||||||||
| Numerator for basic and diluted earnings per share: | ||||||||||||
| Net earnings attributable to VPG stockholders | $ | 5,293 | $ | 9,911 | $ | 25,707 | ||||||
| Denominator: | ||||||||||||
| Denominator for basic earnings per share: | ||||||||||||
| Weighted average shares | 13,261 | 13,353 | 13,574 | |||||||||
| Effect of dilutive securities: | ||||||||||||
| Restricted stock units | 53 | 33 | 79 | |||||||||
| Dilutive potential common shares | 53 | 33 | 79 | |||||||||
| Denominator for diluted earnings per share: | ||||||||||||
| Adjusted weighted average shares | 13,314 | 13,386 | 13,653 | |||||||||
| Basic earnings per share attributable to VPG stockholders | $ | 0.40 | $ | 0.74 | $ | 1.89 | ||||||
| Diluted earnings per share attributable to VPG stockholders | $ | 0.40 | $ | 0.74 | $ | 1.88 | ||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 27, 2026 | Showing above |
| 2024 | Feb 25, 2025 | |
| 2023 | Feb 29, 2024 | |
| 2022 | Mar 1, 2023 | |
| 2021 | Mar 4, 2022 | |
| 2020 | Mar 11, 2021 | |
| 2019 | Mar 11, 2020 | |
| 2018 | Mar 14, 2019 | |
| 2017 | Mar 15, 2018 | |
| 2016 | Mar 16, 2017 | |
| 2015 | Mar 9, 2016 | |
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.