Climb Solutions(CLMB) - 2023 Q4 - Annual Report

Our basic and diluted earnings per share are computed using the two-class method. The twoclass method is an earnings allocation method that determines net income per share for each class of common stock and participating securities according to their participation rights in dividends and undistributed earnings or losses. Non-vested restricted stock awards that include non-forfeitable rights to dividends are considered participating securities. Per share amounts are computed by dividing net income available ...