AIxCrypto Holdings, Inc. Earnings Per Share Disclosure
Basic loss per share (“EPS”) is computed by dividing net loss including deemed dividends by the weighted-average number of common shares outstanding plus unexercised pre-funded warrants. Diluted EPS is computed based on the sum of the weighted-average number of common shares and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares consist of shares issuable from preferred stock, convertible debt, stock options and warrants.
| For the Years Ended December 31, | ||||||||
| 2024 | 2023 | |||||||
| Net loss used for basic earnings per share | $ | (6,346,795 | ) | $ | (13,417,212 | ) | ||
| Basic weighted-average common shares outstanding | 361,587 | 101,454 | ||||||
| Dilutive potential shares issuable from preferred stock, convertible debt, stock options and warrants | ||||||||
| Diluted weighted-average common shares outstanding | 361,587 | 101,454 | ||||||
The following potentially dilutive securities have been excluded from diluted net loss per share as of December 31, 2024 and 2023 because their effect would be anti-dilutive:
| As of December 31, | ||||||||
| 2024 | 2023 | |||||||
| Shares of common stock subject to outstanding options | 1,870 | 7,978 | ||||||
| Shares of common stock subject to outstanding warrants (excluding pre-funded warrants) | 90,026 | 61,634 | ||||||
| Shares of common stock subject to outstanding preferred stock | 3,437,363 | |||||||
| Shares of common stock subject to outstanding convertible debt | 38,875 | |||||||
| Total common stock equivalents | 3,529,259 | 108,487 | ||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2024 | Jun 30, 2025 | Showing above |
| 2022 | May 2, 2023 | |
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.