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Per Share Information
6 Months Ended
Mar. 31, 2023
Earnings Per Share [Abstract]  
Earnings Per Share [Text Block]
5. PER SHARE INFORMATION

The following tables reconcile the components of basic and diluted earnings (loss) per share for the three and six months ended March 31, 2023 and 2022:
Three Months Ended March 31,
20232022
Numerator:
Net income (loss) attributable to IES Holdings, Inc.$21,551 $(5,412)
Increase in noncontrolling interest(2,771)(870)
Net income attributable to restricted stockholders of IES Holdings, Inc.— — 
Net income (loss) attributable to common stockholders of IES Holdings, Inc.$18,780 $(6,282)
Denominator:
Weighted average common shares outstanding — basic20,170,824 20,772,426 
Effect of dilutive stock options and non-vested securities216,972 — 
Weighted average common and common equivalent shares outstanding — diluted
20,387,796 20,772,426 
Earnings (loss) per share attributable to common stockholders of IES Holdings, Inc.:
Basic$0.93 $(0.30)
Diluted$0.92 $(0.30)
Six Months Ended March 31,
20232022
Numerator:
Net income attributable to IES Holdings, Inc.$47,953 $9,052 
Increase in noncontrolling interest(5,826)(930)
Net income attributable to restricted stockholders of IES Holdings, Inc.(10)(6)
Net income attributable to common stockholders of IES Holdings, Inc.$42,117 $8,116 
Denominator:
Weighted average common shares outstanding — basic20,206,814 20,737,253 
Effect of dilutive stock options and non-vested securities207,678 402,176 
Weighted average common and common equivalent shares outstanding — diluted20,414,492 21,139,429 
Earnings per share attributable to common stockholders of IES Holdings, Inc.:
Basic$2.08$0.39
Diluted$2.06$0.38
For the three and six months ended March 31, 2023 and the six months ended March 31, 2022, the average price of our common shares exceeded the exercise price of all of our outstanding stock options; therefore, all of our outstanding stock options were included in the computation of diluted earnings per share. For the three months ended March 31, 2023 and the six months ended March 31, 2022, all potentially dilutive unvested performance awards were included in the calculation of diluted earnings per share. For the six months ended March 31, 2023, the computation of diluted earnings per share excluded certain unvested performance awards as the inclusion of such instruments would have been anti-dilutive. For the three months ended March 31, 2022, the computation of diluted loss per share excluded our outstanding stock options and unvested performance awards as the inclusion of such instruments would have had an anti-dilutive impact on the Company's loss per share