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Per Share Information | 6 Months Ended
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Mar. 31, 2024
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 5. PER SHARE INFORMATION The following tables reconcile the components of basic and diluted earnings per share for the three and six months ended March 31, 2024 and 2023:
|  | Three Months Ended March 31,
|  | 2024 |  | 2023
Numerator: |  |  |  |  |  |
Net income attributable to IES Holdings, Inc. |  | $ | 52,909 |  |  | $ | 21,551 |
Increase in noncontrolling interest |  |  | (5,941) |  |  |  | (2,771) |
Net income attributable to common stockholders of IES Holdings, Inc. |  | $ | 46,968 |  |  | $ | 18,780 |
Denominator: |  |  |  |  |  |
Weighted average common shares outstanding — basic |  |  | 20,227,342 |  |  |  | 20,170,824 |
Effect of dilutive stock options and non-vested securities |  |  | 252,413 |  |  |  | 216,972 |
Weighted average common and common equivalent shares outstanding — diluted |  |  | 20,479,755 |  |  |  | 20,387,796 |
Earnings per share attributable to common stockholders of IES Holdings, Inc.: |  |  |  |  |  |
Basic |  | $ | 2.32 |  |  | $ | 0.93 |
Diluted |  | $ | 2.29 |  |  | $ | 0.92 |
|  | Six Months Ended March 31,
|  | 2024 |  | 2023
Numerator: |  |  |  |  |  |
Net income attributable to IES Holdings, Inc. |  | $ | 93,865 |  |  | $ | 47,953 |
Increase in noncontrolling interest |  |  | (8,723) |  |  |  | (5,826) |
Net income attributable to restricted stockholders of IES Holdings, Inc. |  |  | — |  |  |  | (10) |
Net income attributable to common stockholders of IES Holdings, Inc. |  | $ | 85,142 |  |  | $ | 42,117 |
Denominator: |  |  |  |  |  |
Weighted average common shares outstanding — basic |  |  | 20,213,421 |  |  |  | 20,206,814 |
Effect of dilutive stock options and non-vested securities |  |  | 236,270 |  |  |  | 207,678 |
Weighted average common and common equivalent shares outstanding — diluted |  |  | 20,449,691 |  |  |  | 20,414,492 |
Earnings per share attributable to IES Holdings, Inc.: |  |  |  |  |  |
Basic |  | $ | 4.21 |  | $ | 2.08
Diluted |  | $ | 4.16 |  | $ | 2.06
For the three and six months ended March 31, 2024 and 2023, the average price of our common shares exceeded the exercise price of all of our outstanding stock options. As a result, all of our outstanding stock options were included in the computation of diluted earnings per share. For the six months ended March 31, 2024 and 2023, the computation of diluted earnings per share excluded 21,584 and 22,344 unvested Employee PSUs (as defined below), respectively, as the inclusion of such instruments would have been anti-dilutive. All unvested Employee PSUs were included in the computation of diluted earnings per share for the three months ended March 31, 2024 and 2023.

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