WhiteFiber, Inc. Earnings Per Share Disclosure
14. (LOSS) EARNINGS PER SHARE
| For the Years Ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| Net (loss) income | $ | (24,682,538 | ) | $ | 1,369,842 | |||
| Weighted average number of ordinary share outstanding | ||||||||
| Basic | 31,584,244 | 27,043,750 | ||||||
| Diluted | 31,584,244 | 27,043,750 | ||||||
| (Loss) income per share | ||||||||
| Basic | $ | (0.78 | ) | $ | 0.05 | |||
| Diluted | $ | (0.78 | ) | $ | 0.05 | |||
Basic earnings (loss) per share is computed by dividing net (loss) income attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. The computation of diluted net loss per share does not include dilutive ordinary share equivalents in the weighted average shares outstanding, as they would be anti-dilutive.
For the year ended December 31, 2025, 266,783 unvested RSUs were excluded from the calculation of diluted earnings per share because the Company reported a net loss and their inclusion would have been anti-dilutive.
For the year ended December 31, 2024, the Company had potentially dilutive ordinary share equivalents outstanding, as all outstanding shares were held by its parent and no equity awards or other convertible instruments were issued.
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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.