Name: Akari Therapeutics Plc Earnings Per Share Disclosure
Creator: Akari Therapeutics Plc
License: https://creativecommons.org/publicdomain/mark/1.0/

NOTE 10 Earnings Per Share

Basic earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings (loss) per common share is computed by dividing net income (loss) available to common shareholders by the sum of (1) the weighted-average number of shares of common stock outstanding during the period, (2) the dilutive effect of the assumed exercise of stock options using the treasury stock method, and (3) the dilutive effect of other potentially dilutive securities.

	Years Ended December 31,
Earnings per share	2015		2014
Company posted		Net loss		Net loss
Basic weighted average shares outstanding		852,088,530		85,515,588
Dilutive effect of common stock equivalents		None		None
Dilutive weighted average shares outstanding		852,088,530		85,515,588

For purposes of the diluted net loss per share calculation, stock options and warrants are considered to be potentially dilutive securities and are excluded from the calculation of diluted net loss per share because their effect would be anti-dilutive. Therefore, basic and diluted net loss per share was the same for the periods presented due to the Company’s net loss position.

The following table shows the number of stock equivalents that were excluded from the computation of diluted earnings per share for the respective period because the effect would have been anti-dilutive:

	Year ended		Year ended
	December 31,		December 31,
	2015		2014
Total stock options		61,362,198		-
Total warrants-equity classified		1,782,246		-
Total warrants-liability classified		5,806,280		-
Total stock options and warrants		68,950,724		-

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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.

Akari Therapeutics Plc Earnings Per Share Disclosure

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About Earnings Per Share Disclosures

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