Stockholders' Equity (Tables)

3 Months Ended

Mar. 31, 2020

Diluted earnings per share for the three months ended March 31, 2020 and 2019 includes the effect of potential common shares issuable when dilutive, and is as follows:



	Three Months Ended March 31,
	2020			2019 (as restated)
Net income	$	(24,594	)	$	9,986
Weighted average number of common shares outstanding (in '000s)	30,806			30,513
Dilutive effect of restricted stock grants after application of the Treasury Stock Method (in '000s)	—			181
Dilutive shares outstanding	30,806			30,694
Basic (loss) earnings per share	$	(0.80	)	$	0.33
Diluted (loss) earnings per share	$	(0.80	)	$	0.33

Schedule of Stockholders Equity

The changes in stockholder's equity are as follows:



	Three Months Ended March 31, 2020
	Common Stock			Treasury Stock			Additional Paid In Capital		Retained Deficit			Accumulated Other Comp. Loss			Total CVG Stockholders’ Equity
	Shares (in thousands)	Amount		Treasury Stock			Additional Paid In Capital		Retained Deficit			Accumulated Other Comp. Loss			Total CVG Stockholders’ Equity
Balance - December 31, 2019	30,801	$	323	$	(11,230	)	$	245,852	$	(60,307	)	$	(45,950	)	$	128,688
Share-based compensation expense	46	—		—			862		—			—			862
Total comprehensive loss	—	—		—			—		(24,594		)	(8,030		)	(32,624		)
Balance - March 31, 2020	30,847	$	323	$	(11,230	)	$	246,714	$	(84,901	)	$	(53,980	)	$	96,926



	Three Months Ended March 31, 2019
	Common Stock			Treasury Stock			Additional Paid In Capital		Retained Deficit ¹			Accumulated Other Comp. Loss			Total CVG Stockholders’ Equity
	Shares (in thousands)	Amount		Treasury Stock			Additional Paid In Capital		Retained Deficit ¹			Accumulated Other Comp. Loss			Total CVG Stockholders’ Equity
December 31, 2018 (as restated)	30,513	$	318	$	(10,245	)	$	243,007	$	(76,013	)	$	(47,471	)	$	109,596
Share-based compensation expense	—	—		—			761		—			—			761
Cumulative effect of adoption of Topic 842	—	—		—			—		(72		)	—			(72		)
Total comprehensive income (as restated)	—	—		—			—		9,986			(206		)	9,780
March 31, 2019 (as restated)	30,513	$	318	$	(10,245	)	$	243,768	$	(66,099	)	$	(47,677	)	$	120,065


^1.	The Company has adjusted certain prior period amounts for the restatement and immaterial corrections of error. See Note 3 for details.