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EARNINGS PER COMMON SHARE ("EPS") | 6 Months Ended
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Mar. 31, 2015
EARNINGS PER COMMON SHARE ("EPS") [Abstract] |
EARNINGS PER COMMON SHARE ("EPS") |
NOTE 5. | EARNINGS PER COMMON SHARE (“EPS”)
Basic EPS is based on the net income divided by the weighted average number of common shares outstanding during the period. Allocated Employee Stock Ownership Plan (“ESOP”) shares are considered outstanding for EPS calculations, as they are committed to be released; unallocated ESOP shares are not considered outstanding. All ESOP shares were allocated as of March 31, 2015 and September 30, 2014. Diluted EPS shows the dilutive effect of additional common shares issuable pursuant to stock option agreements. A reconciliation of net income and common stock share amounts used in the computation of basic and diluted EPS for the three and six months ended March 31, 2015 and 2014 is presented below.
Three Months Ended March 31, |  | 2015 |  |  | 2014 |
(Dollars in Thousands, Except Share and Per Share Data) |  |  |  |  |  |
Earnings |  |  |  |  |  |
Net Income |  | $ | 5,181 |  |  | $ | 4,144 |
Basic EPS |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 6,546,071 |  |  |  | 6,119,679 |
Less weighted average nonvested shares |  |  | (4,717 | ) |  |  | (4,967 | )
Weighted average common shares outstanding |  |  | 6,541,354 |  |  |  | 6,114,712 |
Earnings Per Common Share |  |  |  |  |  |  |  |
Basic |  | $ | 0.79 |  |  | $ | 0.68 |
Diluted EPS |  |  |  |  |  |  |  |
Weighted average common shares outstanding for basic earnings per common share |  |  | 6,541,354 |  |  |  | 6,114,712 |
Add dilutive effect of assumed exercises of stock options, net of tax benefits |  |  | 60,060 |  |  |  | 100,282 |
Weighted average common and dilutive potential common shares outstanding |  |  | 6,601,414 |  |  |  | 6,214,994 |
Earnings Per Common Share |  |  |  |  |  |  |  |
Diluted |  | $ | 0.78 |  |  | $ | 0.67 |
Six Months Ended March 31, |  | 2015 |  |  | 2014 |
(Dollars in Thousands, Except Share and Per Share Data) |  |  |  |  |  |
Earnings |  |  |  |  |  |
Net Income |  | $ | 8,776 |  |  | $ | 8,146 |
Basic EPS |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 6,362,921 |  |  |  | 6,098,892 |
Less weighted average unallocated ESOP and nonvested shares |  |  | (4,327 | ) |  |  | (4,601 | )
Weighted average common shares outstanding |  |  | 6,358,594 |  |  |  | 6,094,291 |
Earnings Per Common Share |  |  |  |  |  |  |  |
Basic |  | $ | 1.38 |  |  | $ | 1.34 |
Diluted EPS |  |  |  |  |  |  |  |
Weighted average common shares outstanding for basic earnings per common share |  |  | 6,358,594 |  |  |  | 6,094,291 |
Add dilutive effect of assumed exercises of stock options, net of tax benefits |  |  | 60,617 |  |  |  | 97,282 |
Weighted average common and dilutive potential common shares outstanding |  |  | 6,419,211 |  |  |  | 6,191,573 |
Earnings Per Common Share |  |  |  |  |  |  |  |
Diluted |  | $ | 1.37 |  |  | $ | 1.32 |
Stock options totaling 29,199 were not considered in computing diluted EPS for the three and six months ended March 31, 2015, because they were not dilutive. All stock options were considered in computing diluted EPS for the three months ended March 31, 2014. Stock options totaling 29,199 were not considered in computing diluted EPS for the six months ended March 31, 2014, because they were not dilutive.

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