NOTE 22:       EARNINGS (LOSS) PER SHARE
 
The following table presents the computation of basic and diluted earnings (loss) per share (“EPS”):
 
   
Year ended December 31,
 
   
2025
   
2024
   
2023
 
Basic EPS:
                 
Numerator:
                 
Net income (loss)
 
$
(405,448
)
 
$
(1,806,357
)
 
$
34,329
 
Denominator:
                       
Shares used in computing net earnings (loss) per share of common stock, basic
   
58,954,380
     
57,082,182
     
56,557,106
 
Diluted EPS:
                       
Numerator:
                       
Net income (loss) attributable to common stock, diluted
 
$
(405,448
)
 
$
(1,806,357
)
 
$
34,329
 
Denominator:
                       
Shares used in computing net earnings (loss) per share of common stock, basic
   
58,954,380
     
57,082,182
     
56,557,106
 
Effect of stock-based awards
   
-
     
-
     
680,412
 
Shares used in computing net earnings (loss) per share of common stock, diluted
   
58,954,380
     
57,082,182
     
57,237,518
 
Earnings (loss) per share:
                       
Basic
 
$
(6.88
)
 
$
(31.64
)
 
$
0.61
 
Diluted
 
$
(6.88
)
 
$
(31.64
)
 
$
0.60
 

 

The following outstanding shares of common stock equivalents were excluded from the calculation due to their antidilutive nature:

 

   
Year ended December 31,
 
   
2025
   
2024
   
2023
 
Stock-based awards
   
1,501,640
     
2,203,364
     
666,217
 
Notes 2025
   
878,174
     
2,056,978
     
2,276,818
 
Notes 20291
   
9,819,347
     
2,521,310
     
-
 
Total shares excluded
   
12,199,161
     
6,781,652
     
2,943,035
 
 
1 In conjunction with the issuance of the Notes 2029 in June 2024, the Company used approximately $25,230 of the net proceeds from this offering to pay the cost of the capped call transactions. In July 2024, following a subsequent issuance of the Notes 2029, $3,111 of net proceeds were used to pay the cost of capped call transactions. In accordance with FASB ASC 260, antidilutive contracts, such as purchased call options are excluded from the computation of diluted net income (loss) per share. Accordingly, any potential impact resulting from capped call transaction is excluded from the Company's computation of diluted net income (loss) per share.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2023Feb 26, 2024
2021Feb 22, 2022
2020Feb 19, 2021
2019Feb 27, 2020

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.