EARNINGS PER SHARE (EPS)

3 Months Ended

Dec. 31, 2020

EARNINGS PER SHARE (EPS)

EARNINGS PER SHARE (EPS)

2.    EARNINGS PER SHARE (EPS)

Basic EPS is calculated using the weighted average number of common shares outstanding during the period. Diluted EPS is calculated using the weighted average number of common shares outstanding during the period plus shares issuable upon the assumed exercise of dilutive common share options and vesting of performance-accelerated restricted shares (restricted shares) by using the treasury stock method. The number of shares used in the calculation of earnings per share for each period presented is as follows (in thousands):

	Three Months Ended
	December 31,
	2020	2019
Weighted Average Shares Outstanding — Basic	26,038	25,981
Dilutive Options and Restricted Shares	144	187
Adjusted Shares — Diluted	26,182	26,168