FRIEDMAN INDUSTRIES INC
For the period ended Mar 31, 2026. Filed Jun 11, 2026.
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FY2026 · Filed Jun 11, 2026
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EX-13.1 · 9. EARNINGS PER SHARE
9. 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, | ||
|---|---|---|
| 2026 | 2025 | |
| Numerator (basic and diluted) | ||
| Net earnings | $19,533 | $6,085 |
| Less: Allocation to unvested restricted stock awards | 317 | 21 |
| Net earnings attributable to common shareholders | $19,216 | $6,064 |
| Denominator (basic and diluted) | ||
| Weighted average common shares outstanding | 6,966,887 | 6,944,602 |
For fiscal2026 and fiscal2025, the Company allocated dividends and undistributed earnings to the unvested restricted stock awards.
As the restricted stock qualifies as participating securities, the following restricted stock awards werenot accounted in the computation of weighted average diluted common shares outstanding under thetwo-class method:
| Year Ended March 31, | ||
|---|---|---|
| 2026 | 2025 | |
| Restricted Stock Awards | 96,700 | 12,400 |
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