10. Loss Per Share

Calculations of net loss per common share were as follows (in thousands, except per share data):

 

 

 

Year Ended September 30,

 

 

 

2024

 

 

2023

 

 

2022

 

Net loss

 

$

(91,015

)

 

$

(120,116

)

 

$

(182,678

)

Basic weighted average common
   shares outstanding

 

 

41,137

 

 

 

39,465

 

 

 

36,133

 

Diluted weighted average common
   shares outstanding

 

 

41,137

 

 

 

39,465

 

 

 

36,133

 

Net loss per common share
   attributable to Mesa Air Group:

 

 

 

 

 

 

 

 

 

Basic

 

$

(2.21

)

 

$

(3.04

)

 

$

(5.06

)

Diluted

 

$

(2.21

)

 

$

(3.04

)

 

$

(5.06

)

 

Basic loss per common share is computed by dividing net loss attributable to Mesa Air Group by the weighted average number of common shares outstanding during the period.

The number of incremental shares from the assumed issuance of shares relating to restricted stock and exercise of warrants (excluding warrants with a nominal conversion price) is calculated by applying the treasury stock method. Share-based awards and warrants whose impact is considered to be anti-dilutive under the treasury stock method were excluded from the diluted net loss per share calculation. In loss periods, these incremental shares are excluded from the calculation of diluted loss per share, as the inclusion of unvested restricted stock and warrants would have an anti-dilutive effect.

The following number of weighted-average potentially dilutive shares (in thousands) were excluded from the calculation of diluted net loss per share because the effect of including such potentially dilutive shares would have been anti-dilutive:

 

 

Year Ended September 30,

 

 

 

2024

 

 

2023

 

 

2022

 

Warrants

 

 

 

 

 

 

 

 

758

 

Restricted stock

 

 

 

 

 

 

 

 

106

 

 

 

 

 

 

 

 

 

864

 

Historical Timeline

Fiscal YearFiled
2024May 14, 2025Showing above
2023Jan 26, 2024
2022Dec 29, 2022
2021Dec 10, 2021
2020Dec 14, 2020
2019Dec 17, 2019
2018Dec 20, 2018

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.