Note 13 – Net Loss per Common Share

Basic net loss per share excludes dilution and is computed by dividing net loss attributable to the common stockholders by the weighted-average shares outstanding during the period. Diluted net loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised, resulting in the issuance of shares of common stock that would then share in the earnings or losses of the Company.

Basic and diluted loss per share as of the dates indicated were (in thousands, except per share amounts):

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

Numerator

 

 

 

 

 

 

Net loss attributable to common stockholders

 

$

(35,265

)

 

$

(42,931

)

 

 

 

 

 

 

Denominator

 

 

 

 

 

 

Weighted-average shares outstanding used
   in computing net loss per share, basic and diluted

 

 

7,551

 

 

 

6,470

 

Net loss per share, basic and diluted

 

$

(4.67

)

 

$

(6.64

)

The potentially dilutive securities as of December 31, 2025 and 2024 primarily represent the shares subject to future issuance under stock options awards, warrants, RSUs, and shares subject to purchase under our ESPP, the terms of which are described in further detail in Note 12 – Share Based Compensation. The potentially dilutive securities would be subject to the treasury stock method when dilutive.

The following outstanding common stock equivalents were excluded from diluted net loss attributable to common stockholders for the periods presented because inclusion would be anti-dilutive (in thousands):

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

Options to purchase common stock

 

 

440

 

 

 

276

 

Shares committed under ESPP

 

 

18

 

 

 

5

 

Warrants

 

 

280

 

 

 

230

 

Restricted stock units

 

 

213

 

 

 

188

 

Total

 

 

951

 

 

 

699

 

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Mar 3, 2025
2020Mar 16, 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.