ASURE SOFTWARE INCASUR

ASURE SOFTWARE INC Earnings Per Share Disclosure

10-KFiled Feb 26, 20261 min read
NET LOSS PER SHARE
We compute net loss per share based on the weighted average number of common shares outstanding for the period. Diluted net loss per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options or vesting of RSUs and in some cases PSUs. In periods of net income, we compute the adjustment to the denominator of our dilutive net earnings per share calculation to include these stock options, RSUs, and PSUs, to the extent that they are not anti-dilutive, using the treasury stock method. In periods of net loss, diluted loss per share is the same as basic loss per share, as all incremental common shares issuable would be anti-dilutive.
The following table sets forth the computation of basic and diluted net loss per common share for the years ended December 31 (in thousands, except per share amounts):
20252024
Basic:
Net loss$(13,126)$(11,773)
Weighted-average shares of common stock outstanding27,430 26,054 
Basic loss per share$(0.48)$(0.45)
Diluted:
Net loss$(13,126)$(11,773)
Weighted-average shares of common stock outstanding27,430 26,054 
Diluted loss per share$(0.48)$(0.45)

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2023Feb 26, 2024
2022Feb 27, 2023
2021Mar 14, 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.

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