BOISE CASCADE Co
For the period ended Sep 30, 2026. Filed Nov 2, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 2, 2026
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4. Net Income Per Common Share
- Net Income Per Common Share
Basic net income per common share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing net income by the combination of the weighted average number of common shares outstanding during the period and other potentially dilutive weighted average common shares. Other potentially dilutive weighted average common shares include the dilutive effect of restricted stock units and performance stock units for each period using the treasury stock method. Under the treasury stock method, the amount of compensation expense, if any, for future service that has not yet been recognized is assumed to be used to repurchase shares in the current period.
The following table sets forth the computation of basic and diluted net income per common share:
| Three Months EndedSeptember 30 | Nine Months EndedSeptember 30 | |||
|---|---|---|---|---|
| 2026 | 2025 | 2026 | 2025 | |
| (thousands, except per-share data) | ||||
| Net income | $36,390 | $21,769 | $111,574 | $124,102 |
| Weighted average common shares outstanding during the period (for basic calculation) | 34,962 | 37,385 | 35,357 | 37,692 |
| Dilutive effect of other potential common shares | 40 | 124 | 43 | 136 |
| Weighted average common shares and potential common shares (for diluted calculation) | 35,002 | 37,509 | 35,400 | 37,828 |
| Net income per common share - Basic | $1.04 | $0.58 | $3.16 | $3.29 |
| Net income per common share - Diluted | $1.04 | $0.58 | $3.15 | $3.28 |
The computation of the dilutive effect of other potential common shares excludes stock awards representing 0.1 million shares of common stock in both the three months ended September 30, 2026 and 2025, and 0.2 million and 0.1 million shares of common stock in the nine months ended September 30, 2026 and 2025, respectively. Under the treasury stock method, the inclusion of these stock awards would have been antidilutive.
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