EQUITY

12 Months Ended

Dec. 31, 2023

Stockholders' Equity Note [Abstract]

EQUITY

EQUITY

Earnings Per Share (EPS)

Basic net income (loss) per share attributable to common stockholders is based upon the weighted-average number of shares of common stock outstanding during the year. Diluted net income (loss) per share attributable to common stockholders is based upon the weighted-average number of shares of common stock outstanding and the weighted-average number of shares outstanding assuming the issuance of common stock upon exercise of stock options, warrants to purchase common stock, and the vesting of restricted stock grants per ASC 260, “Earnings Per Share.”

	Twelve Months Ended December 31,
	2023	2022	2021
Weighted average number of shares outstanding:
Common stock	26,706,824	26,478,171	26,343,352
Common stock equivalents: stock options, grants	—	174,748	70,662
Diluted shares outstanding	26,706,824	26,652,919	26,414,014

For the twelve-months ended December 31, 2023, 5,351 shares of restricted stock were excluded from the calculation of dilutive net income per share as the shares were antidilutive.