INCOME PER COMMON SHARE (Tables)

9 Months Ended

Jun. 30, 2026

INCOME PER COMMON SHARE [Abstract]

Reconciliation of Basic and Diluted Earnings Per Share

The following table provides a reconciliation of the basic and diluted earnings per share (“EPS”) computations for the three and nine months ended June 30, 2026 and 2025:


			Three Months Ended June 30,							Nine Months Ended June 30,
(in thousands, except per share data)		2026				2025				2026				2025
Income:
Consolidated net income		$	2,543			$	887			$	4,242			$	2,986
Net income attributable to noncontrolling interests			(446	)			-				(1,009	)			-
Net income attributable to Janel Corporation			2,097				887				3,233				2,986
Preferred stock dividends			(114	)			(77	)			(326	)			(271	)
Non-controlling interest dividends			-				-				-				(243	)
Net income available to common stockholders		$	1,983			$	810			$	2,907			$	2,472

Common Shares:
Basic - weighted average common shares			1,186				1,186				1,186				1,186
Effect of dilutive securities:
Stock options			30				21				31				20
Diluted - weighted average common stock			1,216				1,207				1,217				1,206

Income per Common Share:
Basic
Consolidated net income		$	2.14			$	0.75			$	3.58			$	2.52
Net income attributable to noncontrolling interests			(0.37	)			-				(0.86	)			-
Preferred stock dividends			(0.10	)			(0.07	)			(0.27	)			(0.24	)
Noncontrolling interest dividends			-				-				-				(0.20	)
Net income available to common shareholders		$	1.67			$	0.68			$	2.45			$	2.08
Diluted
Consolidated net income		$	2.09			$	0.74			$	3.49			$	2.48
Net income attributable to noncontrolling interests			(0.37	)			-				(0.83	)			-
Preferred stock dividends			(0.09	)			(0.07	)			(0.27	)			(0.23	)
Noncontrolling interest dividends			-				-				-				(0.20	)
Net income available to common stockholders		$	1.63			$	0.67			$	2.39			$	2.05