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Per Share Information
12 Months Ended
Sep. 30, 2016
Per Share Information [Abstract]  
Per Share Information

5. PER SHARE INFORMATION

Basic earnings per share is calculated as income (loss) available to common stockholders, divided by the weighted average number of common shares outstanding during the period. If the effect is dilutive, participating securities are included in the computation of basic earnings per share. Our participating securities do not have a contractual obligation to share in the losses in any given period. As a result, these participating securities will not be allocated any losses in the periods of net losses, but will be allocated income in the periods of net income using the two-class method.

The following table reconciles the components of the basic and diluted loss per share for the years ended September 30, 2016, 2015 and 2014:

Years Ended September 30,
201620152014
Numerator:
Net income from continuing operations attributable to common shareholders of IES Holdings, Inc.$119,722$16,792$5,500
Net income from continuing operations attributable to restricted shareholders of IES Holdings, Inc.1,0568522
Net income from continuing operations of IES Holdings, Inc.$120,778$16,877$5,522
Net loss from discontinued operations attributable to common shareholders of IES Holdings, Inc.$-$(339)$(198)
Net loss from discontinued operations of IES Holdings, Inc.$-$(339)$(198)
Net income attributable to common shareholders$119,722$16,453$5,302
Net income attributable to restricted shareholders1,0568522
Net income of IES Holdings, Inc.$120,778$16,538$5,324
Denominator:
Weighted average common shares outstanding — basic21,279,34221,480,62218,417,564
Effect of dilutive stock options and non-vested restricted stock212,99745,56655,856
Weighted average common and common equivalent shares outstanding — diluted21,492,33921,526,18818,473,420
Basic earnings (loss) per share attributable to IES Holdings, Inc.:
Basic earnings per share from continuing operations$5.63$0.79$0.30
Basic loss per share from discontinued operations$0.00$(0.02)$(0.01)
Basic earnings per share$5.63$0.77$0.29
Diluted earnings per share attributable to IES Holdings, Inc.:
Diluted earnings per share from continuing operations$5.62$0.79$0.30
Diluted loss per share from discontinued operations$0.00$(0.02)$(0.01)
Diluted earnings per share$5.62$0.77$0.29