13.
Net Loss per Share

The following outstanding potentially dilutive common stock equivalents have been excluded from the calculation of diluted net loss per share for the periods presented due to their antidilutive effect:

 

 

 

For the Years Ended December 31,

 

 

 

2024

 

 

2023

 

Common stock warrants

 

 

707,234

 

 

 

3,500

 

Common stock options issued and outstanding

 

 

8,868

 

 

 

863

 

Total

 

 

716,102

 

 

 

4,363

 

 

 

 

For the Years Ended December 31,

 

 

 

2024

 

 

2023

 

Net loss

 

$

(5,655

)

 

$

(8,244

)

Weighted-average number of shares - basic and diluted

 

 

287,370

 

 

 

46,650

 

Net loss per share - basic and diluted

 

$

(19.68

)

 

$

(176.80

)

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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.