Note 12 – NET LOSS PER SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS

 

The following table computes the computation of the basic and diluted net loss per share attributable to common stockholders during the years ended December 31, 2024 and 2023 is as follows (in thousands, except share and per share data):

 

   Year Ended December 31, 
   2024   2023 
Numerator:        
Net loss  $(23,727)  $(29,283)
Denominator:          
Weighted average shares used in computing net loss per share, basic and diluted   6,023,334    3,079,694 
           
Net loss per share, basic and diluted  $(3.94)  $(9.51)

  

The potential shares of common stock that were excluded from the computation of diluted net loss per share attributable to common stockholders for the years ended December 31, 2024 and 2023 because including them would have been antidilutive are as follows: 

 

   Year Ended December 31, 
   2024   2023 
Shares subject to options to purchase common stock   721,399    496,561 
Shares subject to warrants to purchase common stock   3,354,439    317,170 
Total   4,075,838    813,731 

 

For the year ended December 31, 2024, pre-funded warrants of 209,936 shares are not included in in the table above as those warrants are already included in the calculation of weighted average shares used in computing net loss per share, basic and diluted. Pre-funded warrants were not present at December 31, 2023.

Historical Timeline

Fiscal YearFiled
2024Apr 9, 2025Showing above
2022Mar 30, 2023

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.