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EARNINGS PER SHARE | 12 Months Ended
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Dec. 31, 2023
EARNINGS PER SHARE |
EARNINGS PER SHARE | 18. EARNINGS PER SHARE Basic earnings per common share (“EPS”) is computed based on the weighted-average number of common shares outstanding during the reporting period. Basic weighted average common shares outstanding do not include shares of restricted stock that have not yet vested, although such shares are included as outstanding shares in the Company’s balance sheets. Diluted EPS is based on the weighted-average number of common shares outstanding plus the number of additional shares that would have been outstanding had the dilutive common shares been issued. The following table reconciles the numerators and denominators used in the computations of both basic and diluted EPS. ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended
​ | ​ | December 31,
​ | ​ | 2023 |  | 2022
Numerator: | ​ | ​ | ​ | ​ | ​ | ​
Net income (in 000's) | ​ | $ | 54,460 | ​ | $ | 67,773
Denominator: | ​ | ​ | ​ | ​ | ​ | ​
Basic weighted-average common shares outstanding | ​ | ​ | 24,385,190 | ​ | ​ | 24,357,785
Effect of dilutive securities: | ​ | ​ | ​ | ​ | ​ | ​
Restricted stock grants | ​ | ​ | 2,283 | ​ | ​ | 13,286
Stock options | ​ | ​ | 683,153 | ​ | ​ | 371,348
Diluted weighted-average common shares outstanding | ​ | ​ | 25,070,626 | ​ | ​ | 24,742,419
Earnings per share attributable to Legacy Housing Corporation | ​ | ​ | ​ | ​ | ​ | ​
Basic | ​ | $ | 2.23 | ​ | $ | 2.78
Diluted | ​ | $ | 2.17 | ​ | $ | 2.74
​

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