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Earnings (Loss) Per Common Share | 12 Months Ended
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Dec. 31, 2022
Earnings (Loss) Per Common Share [Abstract] |
Earnings (Loss) Per Common Share | Note 21 – Earnings (Loss) Per Common Share The factors used in the earnings per common share computation follow:
|  | 2022 |  |  | 2021 |
|  | (Dollars in thousands, except share and per share) |
Net income (loss) attributable to Broadway Financial Corporation |  | $ | 5,636 |  |  | $ | (4,050 | )
Less net income (loss) attributable to participating securities |  |  | 32 |  |  |  | 2 |
Income (loss) available to common stockholders |  | $ | 5,604 |  |  | $ | (4,052 | )
Weighted average common shares outstanding for basic earnings (loss) per common share |  |  | 72,409,020 |  |  |  | 60,151,556 |
Add: dilutive effects of unvested restricted stock awards |  |  | 413,892 |  |  |  | – |
Add: dilutive effects of assumed exercise of stock options |  |  | – |  |  |  | – |
Weighted average common shares outstanding for diluted earnings (loss) per common share |  |  | 72,822,912 |  |  |  | 60,151,556 |
Earnings (loss) per common share - basic |  | $ | 0.08 |  |  | $ | (0.07 | )
Earnings (loss) per common share - diluted |  | $ | 0.08 |  |  | $ | (0.07 | )
Stock options for 250,000 shares of common stock for the year ended December 31, 2022, were not considered in computing diluted earnings per common share because they were anti‑dilutive. Basic earnings (loss) per share of common stock is computed pursuant to the two-class method by dividing net loss available to common stockholders less dividends paid on participating securities (unvested shares of restricted common stock) and any undistributed loss attributable to participating securities by the weighted average common shares outstanding during the period. The weighted average common shares outstanding includes the weighted average number of shares of common stock outstanding less the weighted average number of unvested shares of restricted common stock. ESOP shares are considered outstanding for this calculation unless unearned. Diluted earnings per share of common stock includes the dilutive effect of unvested stock awards and additional potential common shares issuable under stock options. 2022. Because the Company recorded a loss for the year ended December 31, 2021, no unvested stock awards or potential common shares issuable under stock options were included in diluted earnings per share in either year.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI https://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
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