v3.26.1
Note 13 - Income Per Share
 6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

Note 13. Income Per Share

 

The Company calculates earnings per share using the treasury stock method for its options and non-vested restricted stock units.

 

The following is a reconciliation of the numerators and denominators of the basic and diluted EPS computations of net income:

 

  

Three Months Ended June 30,

 
  

2026

  

2025

 
          

Per

          

Per

 
  

Income

  

Shares

  

Share

  

Income

  

Shares

  

Share

 

Basic EPS:

                        

Numerator

                        

Net income attributable to Turning Point Brands, Inc.

 $3,598      $0.18  $14,480      $0.81 
                         

Denominator

                        

Weighted average

      19,890,588           17,920,567     
                         

Diluted EPS:

                        

Numerator

                        

Diluted net income attributable to Turning Point Brands, Inc.

 $3,598      $0.18  $14,480      $0.79 
                         

Denominator

                        

Basic weighted average

      19,890,588           17,920,567     

Stock options and restricted stock units

      270,207           401,346     
       20,160,795           18,321,913     

 

  

Six Months Ended June 30,

 
  

2026

  

2025

 
          

Per

          

Per

 
  

Income

  

Shares

  

Share

  

Income

  

Shares

  

Share

 

Basic EPS:

                        

Numerator

                        

Net income attributable to Turning Point Brands, Inc.

 $15,265      $0.78  $28,875      $1.62 
                         

Denominator

                        

Weighted average

      19,554,356           17,854,667     
                         

Diluted EPS:

                        

Numerator

                        

Diluted net income attributable to Turning Point Brands, Inc.

 $15,265      $0.77  $28,875      $1.58 
                         

Denominator

                        

Basic weighted average

      19,554,356           17,854,667     

Stock options and restricted stock units

      306,259           396,126     
       19,860,615           18,250,793