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

Earnings Per Share (???EPS???) (Tables)

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

The calculations of basic and diluted EPS are as follows:

		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

The calculations of basic and diluted EPS are as follows:

		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