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Note 8 - Supplemental Disclosure for Earnings Per Share
 3 Months Ended
Mar. 31, 2025
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)

  

2025

    

2024

  
                 

Basic

                

Earnings:

                

Net income attributable to First Capital, Inc.

   $ 3,235     $ 2,952  
                 

Shares:

                

Weighted average common shares outstanding

     3,346,850       3,345,060  
                 

Net income attributable to First Capital, Inc. per common share, basic

   $ 0.97     $ 0.88  
                 

Diluted

                

Earnings:

                

Net income attributable to First Capital, Inc.

   $ 3,235     $ 2,952  
                 

Shares:

                

Weighted average common shares outstanding

     3,346,850       3,345,060  

Add: Dilutive effect of restricted stock

     1,448       -  
                 

Weighted average common shares outstanding, as adjusted

     3,348,298       3,345,060  
                 

Net income attributable to First Capital, Inc. per common share, diluted

   $ 0.97     $ 0.88  

 

Nonvested restricted stock shares are not considered as outstanding for purposes of computing weighted average common shares outstanding.  No restricted shares were excluded from the calculation of diluted net income per share for the three month period ending March 31, 2025.  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 ending March 31, 2024.