Barinthus Biotherapeutics plc. Earnings Per Share Disclosure
| Year Ended December 31, | |||||||||||
| Numerator: | 2025 | 2024 | |||||||||
| Net loss | $ | (66,458) | $ | (61,183) | |||||||
| Net loss attributable to noncontrolling interest | 30 | 109 | |||||||||
| Net loss attributable to Barinthus Biotherapeutics plc shareholders | $ | (66,428) | $ | (61,074) | |||||||
| Denominator: | |||||||||||
| Weighted-average ordinary shares outstanding, basic | 40,527,218 | 39,348,240 | |||||||||
| Weighted-average ordinary shares outstanding, diluted | 40,527,218 | 39,348,240 | |||||||||
| Net loss per share attributable to ordinary shareholders, basic | $ | (1.64) | $ | (1.55) | |||||||
| Net loss per share attributable to ordinary shareholders, diluted | $ | (1.64) | $ | (1.55) | |||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 13, 2026 | Showing above |
| 2024 | Mar 20, 2025 | |
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.