14. Net Loss per Share

Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding. Diluted net loss per share is computed similarly to basic net loss per share except the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. Diluted net loss per share is the same as basic net loss per common share since the effects of potentially dilutive securities are antidilutive.

As of December 31, 2025 and 2024, potentially dilutive securities include:

 

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

Awards under equity incentive plan

 

 

13,243,462

 

 

 

13,554,621

 

Non-vested restricted shares and restricted stock units

 

 

6,905,000

 

 

 

4,677,500

 

Warrants to purchase common stock

 

 

77,793

 

 

 

77,793

 

Total

 

 

20,226,255

 

 

 

18,309,914

 

The following table calculates basic net loss per share of common stock and diluted net loss per share of common stock for the years ended December 31, 2025 and 2024 (in thousands, except share and per share amounts):

 

 

 

Year ended December 31,

 

 

 

2025

 

 

2024

 

Net loss

 

$

(118,837

)

 

$

(95,881

)

Net loss attributable to common stockholders

 

$

(118,837

)

 

$

(95,881

)

Undistributed earnings and net loss attributable to
   common stockholders, basic and diluted

 

$

(118,837

)

 

$

(95,881

)

Weighted-average common shares outstanding, basic
   and diluted

 

 

222,387,531

 

 

 

198,191,936

 

Basic and diluted net loss per share

 

$

(0.53

)

 

$

(0.48

)

Historical Timeline

Fiscal YearFiled
2025Mar 13, 2026Showing above
2024Mar 27, 2025
2023Mar 7, 2024
2022Mar 30, 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.