Airsculpt Technologies, Inc.AIRS

Airsculpt Technologies, Inc. Earnings Per Share Disclosure

10-KFiled Mar 31, 20262 min read
NOTE 7 – EARNINGS PER SHARE

Basic earnings per share of common stock is computed by dividing net income/loss attributable to AirSculpt Technologies, Inc. for the twelve months ended December 31, 2025, 2024, and 2023 by the weighted-average number of shares of common stock outstanding during the same period. Diluted earnings per share of common stock is computed by dividing net income/loss attributable to AirSculpt Technologies, Inc. for the twelve months ended December 31, 2025, 2024, and 2023 by the weighted-average number of shares of common stock adjusted to give effect to potentially dilutive securities. Where the inclusion of potentially dilutive shares would be antidilutive, diluted loss per share equals basic loss per share.
A reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per share of common stock is as follows (in 000’s except for shares and per share figures):
Fiscal Year Ended
December 31,
202520242023
Numerator:
Net loss$(11,667)$(8,018)$(4,240)
Denominator:
Weighted average shares of common stock outstanding - basic60,450,769 57,688,906 56,778,793 
Add: Effect of dilutive securities— — — 
Weighted average shares of common stock outstanding - diluted60,450,769 57,688,906 56,778,793 
Loss per share of common stock outstanding - basic and diluted$(0.19)$(0.14)$(0.08)
The following number of potentially dilutive shares were excluded from the calculation of diluted loss per share because the effect of including such potentially dilutive shares would have been antidilutive.
Fiscal Year Ended
December 31,
202520242023
Restricted stock units1,156,335 667,931 1,047,501 
Performance and market-based stock units1,262,795 947,452 1,625,882 

Historical Timeline

Fiscal YearFiled
2025Mar 31, 2026Showing above
2024Mar 14, 2025
2023Feb 27, 2024
2022Mar 10, 2023
2021Mar 11, 2022

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.

Other Available Disclosures

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