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EARNINGS PER SHARE (Tables)
9 Months Ended
Sep. 30, 2023
EARNINGS PER SHARE  
Summary of reconciliation of the numerators and denominators used in the computations of both basic and diluted EPS

Three months ended

Nine months ended

September 30, 

September 30, 

2023

    

2022

2023

    

2022

Numerator:

Net income (in 000's)

$

16,088

$

14,735

$

47,384

$

48,088

Denominator:

Basic weighted-average common shares outstanding

24,391,797

24,406,020

24,382,519

24,356,809

Effect of dilutive securities:

Restricted stock units

13,755

260,114

10,206

267,796

Stock options

723,127

712,982

707,260

399,883

Diluted weighted-average common shares outstanding

25,128,679

25,379,116

25,099,985

25,024,488

Earnings per share attributable to Legacy Housing Corporation

Basic

$

0.66

$

0.60

$

1.94

$

1.97

Diluted

$

0.64

$

0.58

$

1.89

$

1.92