FRIEDMAN INDUSTRIES INC
For the period ended Mar 31, 2025. Filed Jun 12, 2025.
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FY2025 · Filed Jun 12, 2025
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EX-13.1 · 8. EARNINGS PER SHARE
8. EARNINGS PER SHARE
Basic and dilutive net earnings per share is computed based on the following information (in thousands, except for share data):
| Year Ended March 31, | ||
|---|---|---|
| 2025 | 2024 | |
| Numerator (basic and diluted) | ||
| Net earnings | $6,085 | $17,345 |
| Less: Allocation to unvested restricted stock units | $21 | $177 |
| Net earnings attributable to common shareholders | 6,064 | 17,168 |
| Denominator (basic and diluted) | ||
| Weighted average common shares outstanding | 6,944,602 | 7,183,702 |
For fiscal2025 and fiscal2024, the Company allocated dividends and undistributed earnings to the unvested restricted stock units.
As the restricted stock qualifies as participating securities, the following restricted stock units werenot accounted in the computation of weighted average diluted common shares outstanding under thetwo-class method:
| Year Ended March 31, | ||
|---|---|---|
| 2025 | 2024 | |
| Restricted Stock Units | 12,400 | 48,049 |
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