WIDEPOINT CORP Earnings Per Share Disclosure
16. Earnings (Loss) Per Common Share (EPS)
The computations of basic and diluted EPS for the years ended were as follows:
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| YEARS ENDED |
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| DECEMBER 31, |
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| 2025 |
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| 2024 |
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Basic and Diluted Earnings Per Share Computation: |
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Net loss |
| $ | (2,751,112 | ) |
| $ | (1,934,279 | ) |
Weighted average number of common shares |
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| 9,669,721 |
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| 9,319,300 |
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Basic and Diluted Loss Per Share |
| $ | (0.28 | ) |
| $ | (0.21 | ) |
For the year ended December 31, 2025, the Company had unexercised stock options of 168,570 that were anti-dilutive. For the year ended December 31, 2024, the Company had unexercised stock options of 288,570 and warrants to purchase 150,000 shares of common stock, outstanding, that were anti-dilutive.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 25, 2026 | Showing above |
| 2024 | Apr 15, 2025 | |
| 2023 | Mar 26, 2024 | |
| 2022 | Mar 31, 2023 | |
| 2021 | Mar 28, 2022 | |
| 2020 | Mar 23, 2021 | |
| 2019 | Mar 24, 2020 | |
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.