Quarterly report [Sections 13 or 15(d)]

Share-Based Compensation (Tables)

v3.26.1
Share-Based Compensation (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Schedule of Restricted Stock Units Activity
The following table summarizes activity related to RSUs granted under the 2021 Plan for the three months ended March 31, 2026:
Three Months Ended
March 31, 2026
Number of RSUs Weighted-Average Grant-Date Fair Value per Share
Nonvested at beginning of period 52,704  $ 277 
Granted (1)
23,290  432 
Vested (2)
(26,718) 246 
Cancelled and forfeited (36) 457 
Nonvested at end of period 49,240  $ 367 
(1)RSUs vest in one-third annual increments over a three-year period.
(2)Of the 26,718 RSUs that vested during the three months ended March 31, 2026, 10,518 RSUs were surrendered by employees to the Company upon vesting to settle tax withholding obligations.
Schedule of Performance Share Units Activity
The following table summarizes activity related to PSUs granted under the 2021 Plan for the three months ended March 31, 2026:
Three Months Ended
March 31, 2026
Number of Target PSUs Weighted-Average Grant-Date Fair Value per Share
Nonvested at beginning of period 53,232  $ 285 
Granted (1)
13,872  557 
Vested (2)
(16,668) 260 
Cancelled and forfeited —  — 
Nonvested at end of period 50,436  $ 368 
(1)The PSUs were granted on February 15, 2026 and include 6,936 RTSR PSUs (defined below) (based on target) with a grant date fair value of $681 per share and 6,936 FCF PSUs (defined below) (based on target) with a grant date fair value of $432 per share. If the maximum performance levels described in the PSU agreements are achieved, the actual number of shares that will ultimately vest under the PSU agreements will exceed target PSUs by 100% (i.e., an aggregate of 13,872 additional shares would be issued).
(2)Vested PSUs are based on the original number of PSUs granted (i.e., target units). The actual number of shares delivered upon vesting of PSUs during the three months ended March 31, 2026 totaled 27,925 shares, of which 11,492 shares were surrendered by employees to the Company upon vesting to settle tax withholding obligations.
Schedule of Share-Based Compensation Expense
The following table summarizes our share-based compensation expense by line item in the condensed consolidated statements of income (in thousands):
Three Months Ended
March 31,
2026 2025
Salaries and related employee expenses (employee awards) $ 3,742  $ 3,083 
General and administrative expenses (director awards) 1,321  1,314 
Total share-based compensation expense (1)
$ 5,063  $ 4,397 
(1)The Company recognized a tax benefit of $1.1 million and $0.9 million related to share-based compensation for the three months ended March 31, 2026 and 2025, respectively.