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Note 25 - Supplemental Disclosure for Earnings Per Share | 12 Months Ended
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Dec. 31, 2019
Notes to Financial Statements |
Earnings Per Share [Text Block] |
( 25 ) |  | SUPPLEMENTAL DISCLOSURE FOR EARNINGS PER SHARE
Basic earnings per common share is computed by dividing net income available to common shareholders by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings per common share include the dilutive effect of additional potential common shares issuable under stock options, restricted stock and other potentially dilutive securities outstanding. Earnings and dividends per share are restated for stock splits and dividends through the date of issuance of the financial statements. Earnings per share information is presented below for the years ended December 31, 2019, 2018 and 2017.
(In thousands, except share and per share data) |  | Years Ended December 31,
|  | 2019 |  | 2018 |  | 2017
Basic: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 10,325 |  |  | $ | 9,253 |  |  | $ | 7,439 |
Shares: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 3,332,869 |  |  |  | 3,328,422 |  |  |  | 3,325,032 |
Net income per common share attributable to First Capital, Inc., basic |  | $ | 3.10 |  |  | $ | 2.78 |  |  | $ | 2.24 |
Diluted: |  |  |  |  |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 10,325 |  |  | $ | 9,253 |  |  | $ | 7,439 |
Shares: |  |  |  |  |  |  |  |  |  |  |  |
Weighted average common shares outstanding |  |  | 3,332,869 |  |  |  | 3,328,422 |  |  |  | 3,325,032 |
Add: Dilutive effect of restricted stock |  |  | 11,203 |  |  |  | 6,972 |  |  |  | 4,531 |
Weighted average common shares outstanding, as adjusted |  |  | 3,344,072 |  |  |  | 3,335,394 |  |  |  | 3,329,563 |
Net income per common share attributable to First Capital, Inc., diluted |  | $ | 3.09 |  |  | $ | 2.77 |  |  | $ | 2.23 |
Nonvested restricted stock shares are not considered as outstanding for purposes of computing weighted average common shares outstanding. No shares were excluded from the calculation of diluted net income per common share because their effect would be anti-dilutive for the years ended December 31, 2019, 2018 and 2017.

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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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