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Earnings (Loss) Per Share
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Earnings (Loss) Per Share
Note 10 - Earnings (Loss) Per Share

The Company computes earnings (loss) per share (“EPS”) in accordance with ASC Topic 260 (“ASC 260”), Earnings per Share. ASC 260 requires companies with complex capital structures to present basic and diluted EPS. Basic EPS is measured as net income (loss) divided by the weighted average common shares outstanding for the period. Diluted EPS is similar to basic EPS, but presents the dilutive effect on a per share basis of potential common shares (e.g., convertible securities, options, warrants and restricted stock) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. There were 1,446,582 potential common shares related to performance-based restricted stock units and restricted stock units that were excluded from the calculation of diluted EPS for the three months ended March 31, 2025, because their effect could have been anti-dilutive.

The following table sets forth the computation of basic and diluted EPS:
Three Months Ended March 31,
($ in thousands, except share and per share data)20262025
Numerator:
Net income (loss) attributable to HF Foods Group Inc.$1,225 $(1,645)
Denominator:
Weighted-average common shares outstanding53,053,610 52,737,650 
Effect of dilutive securities879,441 — 
Weighted-average dilutive shares outstanding53,933,051 52,737,650 
Earnings (loss) per common share:
Basic$0.02 $(0.03)
Diluted$0.02 $(0.03)