Epsilon Energy Ltd.
For the period ended Mar 31, 2026. Filed May 13, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Mar 31, 2026 · Filed May 13, 2026
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12. Net Income Per Share
Basic net income per share is computed on the basis of the weighted-average number of common shares outstanding during the period. Diluted net income per share is computed based upon the weighted-average number of common shares outstanding during the period plus the assumed issuance of common shares for all potentially dilutive securities.
The net income used in the calculation of basic and diluted net income per share is as follows:
| · · · · · · | ||||
|---|---|---|---|---|
| · · Three months ended March 31, | ||||
| | | 2026 | | 2025 |
| Net income | | $729,425 | | $4,016,034 |
In calculating the net income per share, basic and diluted, the following weighted-average shares were used:
| | | | | |
|---|---|---|---|---|
| · · Three months ended March 31, | ||||
| | | 2026 | | 2025 |
| Basic weighted-average number of shares outstanding | | 30,239,980 | | 22,008,766 |
| Unvested time-based restricted shares | 22,486 | 101,053 | ||
| Diluted weighted-average shares outstanding | 30,262,466 | 22,109,819 | ||
The Company excluded the following shares from the diluted EPS because their inclusion would have been anti-dilutive.
| | | | | |
|---|---|---|---|---|
| · · Three months ended March 31, | ||||
| | | 2026 | | 2025 |
| Anti-dilutive unvested time-based restricted shares | | 759,306 | | 459,917 |
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