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NET INCOME PER COMMON SHARE

3 Months Ended

Mar. 31, 2021

NET INCOME PER COMMON SHARE

NET INCOME PER COMMON SHARE

NOTE 6—NET INCOME PER COMMON SHARE

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Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the net income of the Company.  For the three months ended March 31, 2021 and 2020, 0.1 million and 6.0 million restricted stock units, respectively, have not been considered in the diluted earnings per share calculation, as the effect would be anti-dilutive.      

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The following tables set forth the computation of basic and diluted earnings per share:

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​	​	​	​	​	​
​	Three Months Ended
​	March 31,
​	2021			2020
Basic:	​	​	​	​	​
Net income (loss)	$	3,424	​	$	(1,360)
Weighted average common shares		48,504	​		47,315
Earnings (loss) per share	$	0.07	​	$	(0.03)
Diluted:	​	​	​	​	​
Net income (loss)	$	3,424	​	$	(1,360)
​	​	​	​	​	​
Basic weighted average common shares		48,504	​		47,315
Potential common shares		3,809	​		—
Diluted weighted average common shares		52,313	​		47,315
Diluted earnings (loss) per share	$	0.07	​	$	(0.03)

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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