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EARNINGS PER SHARE (Tables)
12 Months Ended
Dec. 31, 2025
EARNINGS PER SHARE  
Schedule of reconciliation of the numerators and denominators used in the computations of both basic and diluted EPS

Year ended

December 31, 

2025

  ​ ​ ​

2024

Numerator:

Net income (in 000's)

$

41,809

$

61,642

Denominator:

Basic weighted-average common shares outstanding

23,979,349

24,217,631

Effect of dilutive securities:

Restricted stock grants

31

Stock options

3,713

636,147

Diluted weighted-average common shares outstanding

23,983,093

24,853,778

Earnings per share attributable to Legacy Housing Corporation

Basic

$

1.74

$

2.55

Diluted

$

1.74

$

2.48