ONE STOP SYSTEMS, INC. Earnings Per Share Disclosure
NOTE 16 –NET LOSS PER SHARE
Basic and diluted net loss per share was calculated as follows for the years ended December 31, 2025 and 2024:
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For the Year Ended December 31, |
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2025 |
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2024 |
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Basic and diluted net income (loss) per share: |
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Numerator: |
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Loss from continuing operations |
|
$ |
(3,097,848 |
) |
|
$ |
(15,168,287 |
) |
Income from discontinued operations |
|
$ |
8,185,542 |
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|
$ |
1,533,954 |
|
Net income (loss) |
|
$ |
5,087,694 |
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|
$ |
(13,634,333 |
) |
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Denominator: |
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Weighted average common shares outstanding - basic |
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22,403,267 |
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20,953,397 |
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Effect of dilutive securities |
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|
802,437 |
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|
479,493 |
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Weighted average common shares outstanding - diluted |
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23,205,705 |
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|
21,432,890 |
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Net income (loss) per common share: |
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Basic: |
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Continuing operations |
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$ |
(0.14 |
) |
|
$ |
(0.72 |
) |
Discontinued operations |
|
$ |
0.37 |
|
|
$ |
0.07 |
|
Basic income (loss) per share |
|
$ |
0.23 |
|
|
$ |
(0.65 |
) |
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Diluted: |
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Continuing operations |
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$ |
(0.14 |
) |
|
$ |
(0.72 |
) |
Discontinued operations |
|
$ |
0.35 |
|
|
$ |
0.07 |
|
Diluted income (loss) per share |
|
$ |
0.22 |
|
|
$ |
(0.65 |
) |
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 18, 2026 | Showing above |
| 2024 | Mar 19, 2025 | |
| 2023 | Mar 21, 2024 | |
| 2022 | Mar 23, 2023 | |
| 2021 | Mar 24, 2022 | |
| 2020 | Mar 25, 2021 | |
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.