Twin Vee PowerCats, Co. Earnings Per Share Disclosure
Basic net loss per share has been computed on the basis of the weighted average number of shares of common stock outstanding. Diluted net loss per share of common stock has been computed on the basis of the weighted average number of shares outstanding plus equivalent shares of common stock assuming exercise of stock options. Potential shares of common stock that have an anti-dilutive effect (i.e., those that share or decrease loss per share) are excluded from the calculation of diluted net loss per share of common stock.
Basic and diluted loss per common share have been computed based on the following as of years ending December 31, 2025 and 2024:
| December 31, | December 31, | |||||||
| 2025 | 2024 | |||||||
| Numerator for basic and diluted net loss per share: | ||||||||
| Net loss attributable to stockholders of Twin Vee PowerCats Co. Inc. | $ | (8,607,273 | ) | $ | (11,045,971 | ) | ||
| Denominator: | ||||||||
| For basic net loss per share - weighted average common shares outstanding | 1,968,121 | 1,003,204 | ||||||
| Effect of dilutive stock options | ||||||||
| For diluted net loss per share - weighted average common shares outstanding | 1,968,121 | 1,003,204 | ||||||
| Net loss per share -Basic: | ||||||||
| Net loss per share | $ | (4.37 | ) | $ | (11.01 | ) | ||
| Net loss per share - Diluted: | ||||||||
| Net loss per share | $ | (4.37 | ) | $ | (11.01 | ) | ||
For the years ended December 31, 2025 and 2024, all potentially dilutive securities were antidilutive.
| All share numbers have been retrospectively adjusted for the one-for-ten reverse stock split effective April 7, 2025. |
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Feb 27, 2026 | Showing above |
| 2024 | Mar 20, 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.