EARNINGS PER SHARE (EPS)

6 Months Ended

Mar. 31, 2024

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 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		Six Months
	Ended March 31,		Ended March 31,
	2024	2023	2024	2023
Weighted Average Shares Outstanding — Basic	25,792	25,800	25,794	25,831
Dilutive Restricted Shares	55	95	52	88
Adjusted Shares — Diluted	25,847	25,895	25,846	25,919