7. Net Loss Per Share

The following table sets forth the computation of the basic and diluted net loss per share (in thousands, except share and per share amounts):

 

 

Year Ended
December 31,

 

 

 

2025

 

 

2024

 

Numerator:

 

 

 

 

 

 

Net loss

 

$

(119,947

)

 

$

(86,481

)

Denominator:

 

 

 

 

 

 

Weighted-average common shares outstanding

 

 

59,602,328

 

 

 

57,250,061

 

Less: weighted-average unvested common stock issued upon early exercise of common stock options

 

 

 

 

 

(32,315

)

Weighted-average shares used to compute net loss per common share, basic and diluted

 

 

59,602,328

 

 

 

57,217,746

 

Net loss per share, basic and diluted

 

$

(2.01

)

 

$

(1.51

)

 

Shares issuable pursuant to the 2024 Pre-Funded Warrants and the Exchange Warrants are included in the calculation of weighted-average shares of common stock outstanding, both basic and diluted, for the years ended December 31, 2025 and 2024. These warrants are exercisable at any time for nominal consideration, and therefore, the shares thereunder are considered outstanding for the purpose of calculating basic and diluted net loss per share.

The following table sets forth the outstanding potentially dilutive securities that have been excluded from the calculation of diluted net loss per share because their inclusion would be anti-dilutive.

 

 

As of December 31,

 

 

 

2025

 

 

2024

 

Options to purchase common stock

 

 

13,617,445

 

 

 

10,462,129

 

Unvested common stock upon early exercise of stock options

 

 

 

 

 

4,317

 

Estimated shares purchasable under the ESPP

 

 

27,761

 

 

 

14,280

 

 

 

13,645,206

 

 

 

10,480,726

 

Historical Timeline

Fiscal YearFiled
2025Mar 2, 2026Showing above
2024Mar 27, 2025
2023Mar 19, 2024
2022Mar 22, 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.