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Per Share Information | 12 Months Ended
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Sep. 30, 2019
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 6. 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 earnings (loss) per share for the years ended September 30, 2019, 2018 and 2017:
| Year Ended September 30,
| 2019 |  | 2018 |  | 2017
Numerator: |  |  |  |  |
Net income (loss) attributable to common shareholders of IES Holdings, Inc. | $ | 32,950 |  |  | $ | (14,113 | ) |  | $ | 13,275 |
Increase (decrease) in noncontrolling interest | — |  |  | (44 | ) |  | 44 |
Net income attributable to restricted shareholders of IES Holdings, Inc. | 256 |  |  | — |  |  | 103 |
Net income (loss) attributable to IES Holdings, Inc. | $ | 33,206 |  |  | $ | (14,157 | ) |  | $ | 13,422 |
Denominator: |  |  |  |  |
Weighted average common shares outstanding — basic | 21,082,012 |  |  | 21,196,388 |  |  | 21,280,549 |
Effect of dilutive stock options and non-vested securities | 233,233 |  |  | — |  |  | 252,705 |
Weighted average common and common equivalent shares outstanding — diluted | 21,315,245 |  |  | 21,196,388 |  |  | 21,533,254 |
Earnings (loss) per share attributable to IES Holdings, Inc.: |  |  |  |  |
Basic | $ | 1.56 |  |  | $ | (0.67 | ) |  | $ | 0.62 |
Diluted | $ | 1.55 |  |  | $ | (0.67 | ) |  | $ | 0.62 |
For the years ended September 30, 2019 and September 30, 2017, the average price of our common shares exceeded the exercise price of outstanding options; therefore, outstanding stock options were included in the computation of fully diluted earnings per share. When an entity has a net loss, it is prohibited from including potential common shares in the computation of diluted per share amounts. Accordingly, we have utilized basic shares outstanding to calculate both basic and diluted loss per share for the year ended September 30, 2018. The number of potential anti-dilutive shares excluded from the calculation was 301,879 shares for the year ended September 30, 2018.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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