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Share-Based Compensation (Tables)
9 Months Ended
Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]  
Summary of Share-Based Compensation (income) expense

The following table summarizes share-based compensation expense:

 

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

September 30,

 

 

September 30,

 

(in thousands)

 

2022

 

 

2021

 

 

2022

 

 

2021

 

Performance-based restricted stock units

 

$

16

 

 

$

(118

)

 

$

735

 

 

$

488

 

Restricted stock awards and restricted stock units

 

 

1,705

 

 

 

1,284

 

 

 

5,054

 

 

 

3,964

 

Stock options

 

 

808

 

 

 

578

 

 

 

2,209

 

 

 

1,508

 

Share-based compensation expense before income tax

 

 

2,529

 

 

 

1,744

 

 

 

7,998

 

 

 

5,960

 

Income tax benefit(1)

 

 

(31

)

 

 

(21

)

 

 

(78

)

 

 

(76

)

Share-based compensation expense, net of income tax

 

$

2,498

 

 

$

1,723

 

 

$

7,920

 

 

$

5,884

 

(1)
The 2022 and 2021 income tax benefit amount primarily reflects the tax benefit associated with our Canadian-based employees.