14. Net loss per common share

Basic and diluted net loss per share is calculated based upon the weighted-average number of shares of common stock outstanding during the period. Shares of the Company's common stock underlying pre-funded warrants are included in the calculation of the basic and diluted earnings per share. Basic and diluted net loss per share are as follows (in thousands except share and per share amounts):

 

 

Year ended
December 31,

 

 

 

2025

 

 

2024

 

Net loss

 

$

(38,626

)

 

$

(72,700

)

Net loss per share attributable to common stockholders—basic and diluted

 

$

(0.46

)

 

$

(0.98

)

Weighted-average number of common shares used in computing net loss
   per share—basic and diluted

 

 

83,071,185

 

 

 

73,910,026

 

 

 

The following outstanding potentially dilutive securities have been excluded from the calculation of diluted net loss per common share, as their effect is anti-dilutive:

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

Stock options to purchase common stock

 

 

14,064,599

 

 

 

11,589,269

 

Restricted stock units

 

 

775,765

 

 

 

112,159

 

Historical Timeline

Fiscal YearFiled
2025Mar 17, 2026Showing above
2024Mar 20, 2025
2023Mar 14, 2024
2022Mar 16, 2023
2021Mar 29, 2022

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.