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Net Income Per Share
 3 Months Ended
Mar. 31, 2024
Earnings Per Share [Abstract]  
Net Income Per Share Net Income Per Share
 
Basic net income per common share (“Basic EPS”), is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share (“Diluted EPS”) reflects the potential dilution that could occur if stock options or other contracts to issue common stock were exercised or converted into common stock. The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net income per common share.
The following is a reconciliation of the numerator and denominator of Basic EPS to the numerator and denominator of Diluted EPS for the three months ended March 31, 2024 and 2023 (dollar and share amounts in thousands, except for per share information):
 Three Months Ended
March 31,
 20242023
Net income attributable to common shareholders$2,321 $860 
Basic weighted average shares outstanding18,828 19,061 
Basic earnings per share attributable to common shareholders$0.12 $0.05 
Diluted shares outstanding:  
Basic weighted-average shares outstanding18,828 19,061 
Stock-based awards396 372 
Diluted weighted-average shares outstanding19,224 19,433 
Diluted earnings per share attributable to common shareholders$0.12 $0.04 
Dilutive shares excluded from diluted-per-share amounts:  
Share-based awards801 520 
Anti-dilutive shares excluded from diluted-per-share amounts:  
Share-based awards25 102 

Potentially dilutive shares excluded from diluted-per-share amounts include performance-based restricted stock units, for which certain metrics have not been achieved. Potentially anti-dilutive shares excluded from diluted-per-share amounts include both non-qualified stock options and unearned performance-based options to purchase shares of common stock with exercise prices greater than the weighted-average share price during the period and shares that would be anti-dilutive to the computation of diluted net income per share for each of the periods presented.