Net Loss Per Common Share
Net Loss Per Common Share

Basic earnings per common share (“EPS”) is generally calculated as income available to common shareholders divided by the weighted average number of common shares outstanding. Diluted EPS is generally calculated as income available to common shareholders divided by the weighted average number of common shares outstanding plus the dilutive effect of common share equivalents.
The calculation of basic and diluted EPS for the years ended December 31, 2025 and 2024, was as follows (in thousands, except per share data):

Year Ended
 December 31,
20252024
Numerator:
Net loss$(9,750)$(10,928)
Net income from non-controlling interest$1,766 $1,776 
Net loss attributable to controlling interest$(11,516)$(12,704)
Denominator:
Weighted average shares of common stock outstanding16,184 15,601 
Effect of dilutive common stock equivalents— — 
Weighted average diluted common shares outstanding16,184 15,601 
Basic loss per share:$(0.71)$(0.81)
Diluted loss per share:$(0.71)$(0.81)

The Company had the following dilutive securities that were not included in the computations of diluted net (loss) income per share as they were considered anti-dilutive (in thousands):

Year Ended
December 31,
20252024
Stock options5,716 7,106 
Stock options with unsatisfied market conditions1,280 1,173 
Restricted stock units474 367 
Restricted stock units with unsatisfied market conditions682 388 
Restricted stock awards135 122 
Shares expected to be issued under stock bonus program751 384 
Shares expected to be issued under the 2021 Employee Stock Purchase Plan40 39 

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 17, 2025

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.