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NET INCOME (LOSS) PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN | 3 Months Ended
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Apr. 30, 2021
NET INCOME (LOSS) PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN |
NET INCOME (LOSS) PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN | NOTE 11 – NET INCOME (LOSS) PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN Basic and diluted net income (loss) per share amounts are computed as follows (shares in thousands except in the notes):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three Months Ended April 30, | ​
​ |  | 2021 |  | 2020 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net income (loss) attributable to the stockholders of Argan | ​ | $ | 10,766 | ​ | $ | (763) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted average number of shares outstanding – basic | ​ | ​ | 15,726 | ​ | ​ | 15,643 | ​
Effect of stock awards (1)(2) | ​ | ​ | 235 | ​ | ​ | — | ​
Weighted average number of shares outstanding – diluted | ​ | ​ | 15,961 | ​ | ​ | 15,643 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net income (loss) per share attributable to the stockholders of Argan | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic | ​ | $ | 0.68 | ​ | $ | (0.05) | ​
Diluted | ​ | $ | 0.67 | ​ | $ | (0.05) | ​
| (1) | For the three months ended April 30, 2021, the weighted average number of shares determined on a dilutive basis excludes the effects of antidilutive stock options covering an aggregate of 279,500 shares of common stock. |
| (2) | For the three months ended April 30, 2020, all common stock equivalents, which covered 1,483,151 shares of common stock, were considered to be antidilutive as the Company incurred a net loss for the period. |

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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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