Calculations of net income per common share attributable to Mesa Air Group were as follows (in thousands, except per share data):

	Three Months Ended December 31,
	2019		2018
Net income attributable to Mesa Air Group	$	10,785	$	19,081
Basic weighted average common shares outstanding		35,023		34,518
Add: Incremental shares for:
Dilutive effect of restricted stock		159		595
Diluted weighted average common shares outstanding		35,182		35,113
Net income per common share attributable to Mesa Air Group:
Basic	$	0.31	$	0.55
Diluted	$	0.31	$	0.54

Basic income per common share is computed by dividing net income attributable to Mesa Air Group by the weighted average number of common shares outstanding during the period.

The number of incremental shares from the assumed issuance of shares relating to restricted stock and exercise of warrants (excluding warrants with a nominal conversion price) is calculated by applying the treasury stock method. Share-based awards and warrants whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net income or loss per share calculation. In loss periods, these incremental shares are excluded from the calculation of diluted loss per share, as the inclusion of unvested restricted stock and warrants would have an anti-dilutive effect. There were no anti-dilutive shares relating to restricted stock and exercise of warrants that were excluded from the calculation of diluted loss per share for the three months ended December 31, 2019 and 2018.

Basic and Diluted Net Income per Common Share Available to Common Shareholders for the Three Months Ended December 31, 2018

Subsequent to the issuance of the Company’s condensed consolidated financial statements for the three months ended December 31, 2018, we determined our previously issued condensed consolidated financial statements included warrants with a nominal conversion price in diluted income per common share available to common shareholders, however, they should have been included in basic income per common share available to common shareholders. Since diluted shares are under the treasury stock method, diluted income per common share available to common shareholders was impacted by this change. As a result, basic and diluted income per common share available to common shareholders for the periods ended December 31, 2018 have been restated to appropriately include the warrants with a nominal conversion price in basic income per common share available to common shareholders.

The restatement adjustment did not impact our previously reported consolidated balance sheet, consolidated statements of stockholders’ equity, consolidated statements of cash flows, or net income (in thousands, except per share data).

	Three Months Ended December 31, 2018
	As Previously Reported		As Restated
Net income per common share available to common shareholders - Basic	$	0.80	$	0.55
Shares used in computing net income per common share available to common shareholders - Basic		23,903		34,518
Net income per common share available to common shareholders - Diluted	$	0.55	$	0.54
Shares used in computing net income per common share available to common shareholders - Diluted		34,821		35,113