v3.26.1
Earnings per Share
6 Months Ended
Jun. 30, 2026
Earnings per Share  
Earnings per Share

3. Earnings per Share

Basic earnings per share (“EPS”) is calculated by dividing net income by the weighted average number of basic common shares outstanding during the period. Diluted EPS amounts are based on the weighted average number of common shares including non-vested performance stock grants.

The following table sets forth the computation of basic and diluted EPS for the periods indicated.

Three Months Ended June 30, 

 

Six Months Ended June 30, 

2026

2025

2026

2025

Earnings attributable to common shareholders - basic and diluted:

Net income from continuing operations

$

34,517

$

28,937

$

20,194

$

50,833

Allocation of income for participating shares

(176)

(136)

(101)

(229)

Net income from continuing operations attributed to common shareholders

$

34,341

$

28,801

$

20,093

$

50,604

Earnings per share denominator - basic and diluted

Total weighted average common shares outstanding, including participating shares

14,596,262

14,814,223

14,582,798

14,799,173

Less: weighted average participating shares

(74,569)

(69,255)

(72,799)

(67,330)

Basic earnings per share denominator

14,521,693

14,744,968

14,509,999

14,731,843

Common equivalent shares- non-vested performance stock grants

 

36,601

 

37,276

 

42,291

 

31,889

Diluted earnings per share denominator

 

14,558,294

 

14,782,244

 

14,552,290

 

14,763,732

Basic earnings per share

$

2.36

$

1.95

$

1.38

$

3.44

Diluted earnings per share

$

2.36

$

1.95

$

1.38

$

3.43

Undistributed earnings attributable to common shareholders - basic and diluted:

Net income from continuing operations attributable to common shareholders -Basic

$

2.36

$

1.95

$

1.38

$

3.44

Dividends declared

(0.92)

(0.90)

(1.84)

(1.80)

Undistributed earnings

$

1.44

$

1.05

$

(0.46)

$

1.64

Net income from continuing operations attributable to common shareholders -Diluted

$

2.36

$

1.95

$

1.38

$

3.43

Dividends declared

(0.92)

(0.90)

(1.84)

(1.80)

Undistributed earnings

$

1.44

$

1.05

$

(0.46)

$

1.63

Diluted EPS excludes non-vested performance stock grants with exercise prices and exercise tax benefits greater than the average market price of the Company’s common stock during the period because their inclusion would be anti-dilutive. There were no anti-dilutive shares related to non-vested performance stock grants for the three and six months ended June 30, 2026 and 2025, respectively.