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Note 5 - Supplemental Disclosure for Earnings Per Share | 9 Months Ended
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Sep. 30, 2019
Notes to Financial Statements |
Earnings Per Share [Text Block] |
| 5. | Supplemental Disclosure for Earnings Per Share
|  | Three Months Ended |  | Nine Months Ended
|  | 9/30/2019 |  | 9/30/2018 |  | 9/30/2019 |  | 9/30/2018
Basic |  | (Dollars in thousands, except for share and per share data)
Earnings: |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 2,915 |  |  | $ | 2,524 |  |  | $ | 7,922 |  |  | $ | 6,757 |
Shares: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 3,335,816 |  |  |  | 3,329,833 |  |  |  | 3,331,854 |  |  |  | 3,327,710 |
Net income attributable to First Capital, Inc. per common share, basic |  | $ | 0.87 |  |  | $ | 0.76 |  |  | $ | 2.38 |  |  | $ | 2.03 |
Diluted |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Earnings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 2,915 |  |  | $ | 2,524 |  |  | $ | 7,922 |  |  | $ | 6,757 |
Shares: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 3,335,816 |  |  |  | 3,329,833 |  |  |  | 3,331,854 |  |  |  | 3,327,710 |
Add: Dilutive effect of restricted stock |  |  | 8,506 |  |  |  | 4,971 |  |  |  | 11,322 |  |  |  | 5,820 |
Weighted average common shares outstanding, as adjusted |  |  | 3,344,322 |  |  |  | 3,334,804 |  |  |  | 3,343,176 |  |  |  | 3,333,530 |
Net income attributable to First Capital, Inc. per common share, diluted |  | $ | 0.87 |  |  | $ | 0.76 |  |  | $ | 2.37 |  |  | $ | 2.03 |
Nonvested restricted stock shares are not considered as outstanding for purposes of computing weighted average common shares outstanding. No shares were excluded from the calculations of diluted net income per share because their effect would be anti-dilutive for the three -month and nine -month periods ended September 30, 2019 and 2018.

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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 + Details
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