12. NET LOSS PER SHARE

The number of common shares used in the computation of diluted net loss per share for the periods presented does not include the effect of the following potentially outstanding common shares because the effect would have been anti-dilutive (in thousands):

 

 

Year ended
December 31,

 

 

 

2025

 

 

2024

 

Stock options

 

 

2,390

 

 

 

1,573

 

 

Net loss per share is calculated as follows (in thousands, except per share data):

 

 

 

Year ended
December 31,

 

 

 

2025

 

 

2024

 

Net loss

 

 

(5,873

)

 

 

(4,431

)

Shares outstanding:

 

 

 

 

 

 

Weighted-average common shares outstanding

 

 

21,183

 

 

 

21,139

 

Additional dilutive common stock equivalents

 

 

 

 

 

 

Diluted shares outstanding

 

 

21,183

 

 

 

21,139

 

Net loss per share – basic

 

$

(0.28

)

 

$

(0.21

)

Net loss per share - diluted

 

$

(0.28

)

 

$

(0.21

)

Historical Timeline

Fiscal YearFiled
2025Mar 6, 2026Showing above
2024Mar 13, 2025
2023Mar 15, 2024
2022Mar 15, 2023
2021Mar 15, 2022
2020Feb 17, 2021

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.