Net Loss Per Share Attributable to Common Stockholders
The following table presents the calculation of basic and diluted income (loss) per share attributable to common stockholders (in thousands, except share and per share data):
Year Ended December 31,
2024
2023
Net loss, basic and diluted
$(27,423)$(43,232)
Less: Accretion on Series A preferred stock— (957)
Less: Accumulated dividends on redeemable convertible preferred stock(849)(233)
Net loss attributable to common stockholders, basic and diluted$(28,272)$(44,422)
Net loss per share attributable to common stockholders, basic and diluted
$(0.76)$(1.28)
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted
37,040,37534,797,582


The following potentially dilutive shares were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented, because including them would have been anti-dilutive (on an as-converted basis):
Year Ended December 31,
20242023
Redeemable Convertible Preferred Stock12,500,097 4,739,336 
Common stock options1,707,450 1,894,303 
Restricted stock units4,657,655 4,712,855 
Common stock warrants473,895 2,598,554 
Private and Public Placement Warrants2,800,146 2,800,146 
Earn-Out Shares2,602,412 2,602,554 
ESPP Shares48,219 67,178 
Total24,789,874 19,414,926 

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.