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EQUITY
3 Months Ended
Mar. 31, 2024
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 Topic 260, “Earnings Per Share.”
Three Months Ended March 31,
 20242023
Weighted-average number of shares outstanding:
Common stock26,788,345 26,647,565 
Common stock equivalents— 11,783 
Diluted shares outstanding26,788,345 26,649,348 
1. For the three months ended March 31, 2024, 69,348 shares of restricted stock were excluded from the calculation of dilutive net income per share as the shares were antidilutive.