ENvue Medical, Inc. Earnings Per Share Disclosure
| NOTE 14:- | LOSS PER SHARE |
All outstanding share options and warrants for the year ended December 31, 2018 and 2017 have been excluded from the calculation of the diluted net loss per share because all such securities are anti-dilutive for all periods presented.
The following table summarizes the Company’s securities, in common share equivalents, which have been excluded from the calculation of dilutive loss per share as their effect would be anti-dilutive:
| December
31, 2018 |
December
31, 2017 |
|||||||
| Series D Preferred Shares | 303,782 | 303,782 | ||||||
| Stock Options – employee and non-employee | 734,756 | 812,773 | ||||||
| Warrants | 266,667 | 512,560 | ||||||
| Total | 1,305,205 | 1,629,115 | ||||||
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.