Note 13. Net Loss Per Share Attributable to Common Stockholders
The following table presents the calculation of basic and diluted net loss per share for the Company’s common stock as of:
Year Ended December 31,
202420232022
(in thousands except per share amounts)
Numerator:
Net loss attributable to common stockholders
$(41,089)$(45,620)$(59,816)
Denominator:
Weighted-average shares of common stock outstanding, basic and diluted
184,898 188,939 194,625 
Basic and diluted net loss per share attributable to common stockholders$(0.22)$(0.24)$(0.31)
The following outstanding potentially dilutive common stock equivalents have been excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented due to their anti-dilutive effect:
December 31,
202420232022
Outstanding stock options and unvested RSUs
18,390 16,674 18,959 
Shares of common stock pursuant to ESPP
196 278 341 
Total anti-dilutive outstanding potential common stock18,586 16,952 19,300 

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.