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EARNINGS PER SHARE (EPS) | 9 Months Ended
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Jun. 30, 2020
Earnings Per Share [Abstract] |
EARNINGS PER SHARE (EPS) | EARNINGS PER SHARE (EPS) Basic EPS (and diluted EPS in periods when a loss exists) was calculated by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted EPS was calculated by dividing income available to common shareholders by the weighted average number of shares of common stock outstanding plus additional common shares that could be issued in connection with stock based compensation. The following table is a reconciliation of the share amounts (in thousands) used in computing earnings per share:
| Three Months Ended June 30, |  | Nine Months Ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Common shares outstanding | 47,425 |  |  | 46,801 |  |  | 47,425 |  |  | 46,801 |
Unallocated ESOP shares | (2,108 | ) |  | (2,314 | ) |  | (2,108 | ) |  | (2,314 | )
Non-vested restricted stock | (3,555 | ) |  | (3,426 | ) |  | (3,555 | ) |  | (3,426 | )
Impact of weighted average shares | (50 | ) |  | (94 | ) |  | (279 | ) |  | (173 | )
Weighted average shares outstanding - basic | 41,712 |  |  | 40,967 |  |  | 41,483 |  |  | 40,888 |
Incremental shares from stock based compensation | 2,062 |  |  | 2,197 |  |  | 2,335 |  |  | 1,761 |
Weighted average shares outstanding - diluted | 43,774 |  |  | 43,164 |  |  | 43,818 |  |  | 42,649 |

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