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Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Earning Per Share

Schedule of Earning Per Share

Basis of Presentation

		For the three months ended								For the six months ended
(in thousands, except per share data)		June 30, 2021				June 30, 2020				June 30, 2021				June 30, 2020
Net income		$	9,828			$	10,123			$	20,106			$	17,129
Weighted average basic common shares outstanding			14,650,208				9,671,455				12,824,125				9,670,361
Add: Dilutive effects of assumed vesting of restricted stock			17,596				—				8,841				—
Weighted average diluted common shares outstanding			14,667,804				9,671,455				12,832,966				9,670,361
Income per common share:
Basic EPS		$	0.67			$	1.05			$	1.57			$	1.77
Diluted EPS		$	0.67			$	1.05			$	1.57			$	1.77

Schedule of Pro forma Earning Per Share

Pro forma EPS is calculated by applying a C Corporation effective tax rate of 29.56% to net income before provision for income taxes and using the determined pro forma net income balance to calculate EPS. The following reconciliation table provides a detailed calculation of pro forma EPS:

Schedule of Pro forma Earning Per Share

Basis of Presentation (Details 2)

		For the three months ended								For the six months ended
(in thousands, except per share data)		June 30, 2021				June 30, 2020				June 30, 2021				June 30, 2020
Net income before provision for income taxes - GAAP		$	10,562			$	10,491			$	21,222			$	17,756
Pro forma provision for income taxes			(3,122	)			(3,101	)			(6,273	)			(5,249	)
Pro forma net income			7,440				7,390				14,949				12,507
Weighted average basic common shares outstanding			14,650,208				9,671,455				12,824,125				9,670,361
Add: Dilutive effects of assumed vesting of restricted stock			17,586				—				8,841				—
Weighted average diluted common shares outstanding			14,667,794				9,671,455				12,832,966				9,670,361
Income per common share:
Basic EPS		$	0.51			$	0.76			$	1.17			$	1.29
Diluted EPS		$	0.51			$	0.76			$	1.16			$	1.29

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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