General form of registration statement for all companies including face-amount certificate companies

Earnings Per Share (EPS) (Tables)

v3.21.2
Earnings Per Share (EPS) (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Earnings Per Share [Abstract]    
Schedule of calculations of basic and diluted EPS
    Three Months Ended September 30, 2021     Three Months Ended September 30, 2020  
          Weighted                 Weighted        
          Average     Loss           Average     Earnings  
    Net     Shares     Per     Net     Shares     Per  
    Loss     Outstanding     Share     Income     Outstanding     Share  
    (in thousands, except per share data)     (in thousands, except per share data)  
Basic:                                    
As reported   $ (195 )     33,064           $ 4,689       23,252        
Amounts allocated to unvested restricted shares    
—
      
—
               (23 )     (114 )        
Amounts available to common stockholders   $ (195 )     33,064     $ (0.01 )   $ 4,666       23,138     $ 0.20  
Diluted:                                                
Amounts allocated to unvested restricted shares    
—
      
—
               23       114          
Amounts reallocated to unvested restricted shares    
—
      
—
               (23 )    
—
          
Amounts available to stockholders and assumed conversions   $ (195 )     33,064     $ (0.01 )   $ 4,666       23,252     $ 0.20  

 

    Nine Months Ended September 30, 2021     Nine Months Ended September 30, 2020  
          Weighted                 Weighted        
          Average     Earnings           Average     Earnings  
    Net     Shares     Per     Net     Shares     Per  
    Income     Outstanding     Share     Income     Outstanding     Share  
    (in thousands, except per share data)     (in thousands, except per share data)  
Basic:            
As reported   $ 420       27,812             $ 11,525       23,192          
Amounts allocated to unvested restricted shares and warrants     (22 )     (1,439 )             (73 )     (146 )        
Amounts available to common stockholders   $ 398       26,373     $ 0.02     $ 11,452       23,046     $ 0.50  
Diluted:                                                
Amounts allocated to unvested restricted shares     23       1,439               73       146          
Stock warrants    
—
       3,964              
—
      
—
          
Incremental shares to be issued for convertible note     31       10,000              
—
      
—
          
Amounts reallocated to unvested restricted shares     (23 )    
—
               (73 )    
—
          
Amounts available to stockholders and assumed conversions   $ 429       41,776     $ 0.01     $ 11,452       23,192     $ 0.49  
    Years Ended December 31, 2020     Years Ended December 31, 2019  
    Net
Income		     Weighted
Average
Shares
Outstanding		     Earnings
Per
Share		     Net
Income		     Weighted
Average
Shares
Outstanding		     Earnings
Per
Share		  
    (in thousands, except per share data)     (in thousands, except per share data)  
Basic:            
As reported   $ 16,009       23,230             $ 9,950       23,141          
Amounts allocated to unvested restricted shares     (106 )     (154 )             (183 )     (425 )        
Amounts available to common stockholders   $ 15,903       23,076     $ 0.69     $ 9,767       22,716     $ 0.43  
Diluted:                                                
Amounts allocated to unvested restricted shares     106       154               183       425          
Non participating share units            
—
                      
—
          
Amounts reallocated to unvested restricted shares     (107 )     —               (186 )     —          
Amounts available to stockholders and assumed conversions   $ 15,902       23,230     $ 0.68     $ 9,764       23,141     $ 0.42