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Stockholders' Equity
9 Months Ended
Sep. 30, 2022
Equity [Abstract]  
Stockholders' Equity Stockholders' Equity
Class A Common Stock
GSHD has a total of 21,202 shares of its Class A common stock outstanding at September 30, 2022. Each share of Class A common stock holds economic rights and entitles its holder to one vote per share on all matters submitted to a vote of the stockholders of GSHD.
Class B Common Stock
GSHD has a total of 16,201 shares of its Class B common stock outstanding at September 30, 2022. Each share of Class B common stock has no economic rights but entitles its holder to one vote per share on all matters submitted to a vote of the stockholders of GSHD.
Holders of Class A common stock and Class B common stock vote together as a single class on all matters presented to GSHD's shareholders for their vote or approval, except as otherwise required by applicable law, by agreement, or by GSHD's certificate of incorporation.

Earnings Per Share
The following table sets forth the calculation of basic earnings per share ("EPS") based on net income attributable to GSHD for the three and nine months ended September 30, 2022 and 2021, divided by the basic weighted average number of Class A common stock as of September 30, 2022 and 2021 (in thousands, except per share amounts). Diluted earnings per share of Class A common stock is computed by dividing net income attributable to GSHD by the weighted average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities. The Company has not included the effects of conversion of Class B shares to Class A shares in the diluted EPS calculation using the "if-converted" method, because doing so has no impact on diluted EPS.
Three Months Ended September 30,Nine Months Ended September 30,
2022202120222021
Numerator:
Income (loss) before taxes$2,374 $2,793 $(58)$4,769 
Less: income (loss) before taxes attributable to non-controlling interests1,061 1,332 (18)2,288 
Income (loss) before taxes attributable to GSHD1,313 1,461 (40)2,481 
Less: income tax expense (benefit) attributable to GSHD(666)(2,575)(104)(2,646)
Net income attributable to GSHD$1,979 $4,036 $64 $5,127 
Denominator:
Weighted average shares of Class A common stock outstanding - basic20,892 19,559 20,531 18,903 
Effect of dilutive securities:
Stock options(1)
677 1,647 899 1,667 
Weighted average shares of Class A common stock outstanding - diluted21,569 21,206 21,430 20,570 
Earnings per share of Class A common stock - basic$0.09 $0.21 $— $0.27 
Earnings per share of Class A common stock - diluted$0.09 $0.19 $— $0.25 
(1) 2,388 and 1,947 stock options were excluded from the computation of diluted earnings per share of Class A common stock for the three and nine months ended September 30, 2022, respectively, because the effect would have been anti-dilutive. 41 and 66 stock options were excluded from the computation of diluted earnings per share of Class A common stock for the three and nine months ended September 30, 2021, respectively, because the effect would have been anti-dilutive.