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Per Share Information
9 Months Ended
Jun. 30, 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 nine months ended June 30, 2024 and 2023:
Three Months Ended June 30,Nine Months Ended June 30,
2024202320242023
Numerator:
Net income attributable to IES Holdings, Inc.$62,100 $22,546 $155,965 $70,499 
Increase in noncontrolling interest(7,333)(5,916)(16,056)(11,742)
Net income attributable to restricted stockholders of IES Holdings, Inc.— — — (9)
Net income attributable to common stockholders of IES Holdings, Inc.$54,767 $16,630 $139,909 $58,748 
Denominator:
Weighted average common shares outstanding — basic20,224,102 20,181,793 20,216,981 20,198,474 
Effect of dilutive stock options and non-vested securities272,768 223,909 245,875 205,861 
Weighted average common and common equivalent shares outstanding — diluted
20,496,870 20,405,702 20,462,856 20,404,335 
Earnings per share attributable to common stockholders of IES Holdings, Inc.:
Basic$2.71 $0.82 $6.92 $2.91 
Diluted$2.67 $0.81 $6.84 $2.88 
Potentially dilutive securities excluded from the computation of diluted earnings per share as the effect of their inclusion would have been anti-dilutive:
Employee PSUs187 2,937 796 — 
For the three and nine months ended June 30, 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.