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EARNINGS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2024
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, 

2024

    

2023

Numerator:

Net income (in 000's)

$

61,642

$

54,460

Denominator:

Basic weighted-average common shares outstanding

24,217,631

24,385,190

Effect of dilutive securities:

Restricted stock grants

-

2,283

Stock options

636,147

683,153

Diluted weighted-average common shares outstanding

24,853,778

25,070,626

Earnings per share attributable to Legacy Housing Corporation

Basic

$

2.55

$

2.23

Diluted

$

2.48

$

2.17