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Note 8 - Supplemental Disclosure for Earnings Per Share | 3 Months Ended
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Mar. 31, 2024
Notes to Financial Statements |
Earnings Per Share [Text Block] |
| 8. | Supplemental Disclosure for Earnings Per Share
|  | Three Months Ended March 31, |
(In thousands, except per share data) |  | 2024 |  |  | 2023 |
Basic |  |  |  |  |  |  |  |
Earnings: |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 2,952 |  |  | $ | 3,816 |
Shares: |  |  |  |  |  |  |  |
Weighted average common |  |  |  |  |  |  |  |
shares outstanding |  |  | 3,345,060 |  |  |  | 3,353,623 |
Net income attributable to First Capital, Inc. |  |  |  |  |  |  |  |
per common share, basic |  | $ | 0.88 |  |  | $ | 1.14 |
Diluted |  |  |  |  |  |  |  |
Earnings: |  |  |  |  |  |  |  |
Net income attributable to First Capital, Inc. |  | $ | 2,952 |  |  | $ | 3,816 |
Shares: |  |  |  |  |  |  |  |
Weighted average common |  |  |  |  |  |  |  |
shares outstanding |  |  | 3,345,060 |  |  |  | 3,353,623 |
Add: Dilutive effect of restricted stock |  |  | - |  |  |  | - |
Weighted average common |  |  |  |  |  |  |  |
shares outstanding, as adjusted |  |  | 3,345,060 |  |  |  | 3,353,623 |
Net income attributable to First Capital, Inc. |  |  |  |  |  |  |  |
per common share, diluted |  | $ | 0.88 |  |  | $ | 1.14 |
Nonvested restricted stock shares are not considered as outstanding for purposes of computing weighted average common shares outstanding. Restricted shares totaling 8,750 were excluded from the calculation of diluted net income per share because their effect would be anti-dilutive for the three month period ended March 31, 2024. Restricted shares totaling 12,550 were excluded from the calculation of diluted net income per share because their effect would be anti-dilutive for the three month period ended March 31, 2023.

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