3. NET LOSS PER SHARE

 

Basic net loss per share is calculated using the weighted-average number of common shares outstanding during the period. Diluted net loss per share is calculated using the weighted-average number of common shares outstanding and the dilutive effect of all potentially dilutive securities, including common stock equivalents and convertible securities. As the effect of dilutive securities outstanding during the period is anti-dilutive, diluted net loss per share is equal to basic net loss per share.

 

The components of basic and diluted net loss per share are as follows (in thousands, except loss per share data):

  

   Year Ended December 31, 
   2025   2024   2023 
Numerator:            
Net loss available for common shareholders - basic and diluted  $(94,981)  $(96,915)  $(82,842)
                
Denominator:               
Weighted-average common shares outstanding - basic and diluted   273,136    209,510    182,802 
                
Net loss per share - basic and diluted  $(0.35)  $(0.46)  $(0.45)

 

 

For the years ended December 31, 2025, 2024 and 2023, the following securities from net loss per share have been excluded as the effect of including them would have been anti-dilutive:

  

          
   December 31, 
(in millions)  2025   2024   2023 
Outstanding options exercisable   0.6    0.7    0.8 
Nonvested restricted and performance stock units   9.9    12.0    10.0 
Shares of common stock that may be issued through conversion of the derivative liability   11.1    34.6    - 
Shares of common stock that may be issued through the exercise of warrants   5.8    -    - 

 

Historical Timeline

Fiscal YearFiled
2025Mar 4, 2026Showing above
2024Mar 26, 2025

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.