PROCEPT BioRobotics Corp Earnings Per Share Disclosure
Year Ended December 31, | ||||||||||||||||||||
| 2025 | 2024 | 2023 | ||||||||||||||||||
| Net loss | $ | (95,572) | $ | (91,413) | $ | (105,897) | ||||||||||||||
| Weighted-average common stock outstanding | 55,544 | 52,125 | 47,255 | |||||||||||||||||
| Net loss per share, basic and diluted | $ | (1.72) | $ | (1.75) | $ | (2.24) | ||||||||||||||
| December 31, | ||||||||||||||||||||
| 2025 | 2024 | 2023 | ||||||||||||||||||
| Common stock options | 3,444 | 3,795 | 5,215 | |||||||||||||||||
| Restricted and performance stock units | 2,461 | 1,975 | 1,565 | |||||||||||||||||
| Employee stock purchase plan | 336 | 56 | 80 | |||||||||||||||||
| Total | 6,241 | 5,826 | 6,860 | |||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 26, 2026 | Showing above |
| 2024 | Feb 27, 2025 | |
| 2023 | Feb 28, 2024 | |
| 2022 | Feb 28, 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.