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EARNINGS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2023
EARNINGS PER SHARE  
Summary of reconciliation of 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