EARNINGS PER SHARE (EPS)

3 Months Ended

Dec. 31, 2021

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,
	2021	2020
Weighted Average Shares Outstanding — Basic	26,060	26,038
Dilutive Restricted Shares	82	144
Adjusted Shares — Diluted	26,142	26,182

1.