v3.26.1
Earnings (Loss) Per Share
6 Months Ended
Jun. 30, 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 1,305,105 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 six months ended June 30, 2025, because their effect could have been anti-dilutive. The Rights described in Note 9 - Shareholders' Equity are contingently issuable and were excluded from the computation of diluted EPS for the three and six months ended June 30, 2026, as the events that would cause the Rights to become exercisable had not occurred as of June 30, 2026.
The following table sets forth the computation of basic and diluted EPS:

Three Months Ended June 30,Six Months Ended June 30,
($ in thousands, except share and per share data)2026202520262025
Numerator:
Net income (loss) attributable to HF Foods Group Inc.$2,580 $1,216 $3,805 $(429)
Denominator:
Weighted-average common shares outstanding53,429,826 52,969,037 53,242,757 52,853,982 
Effect of dilutive securities460,585 445,678 467,644 — 
Weighted-average dilutive shares outstanding53,890,411 53,414,715 53,710,401 52,853,982 
Earnings (loss) per common share:
Basic$0.05 $0.02 $0.07 $(0.01)
Diluted$0.05 $0.02 $0.07 $(0.01)