14. NET LOSS PER SHARE
The following table sets forth the computation of basic and diluted net loss per common share for the periods indicated (in thousands, except per share data): | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended June 30, | | Six months ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | Numerator: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net loss attributable to stockholders of Beyond, Inc. | $ | (19,313) | | | $ | (42,578) | | | $ | (59,225) | | | $ | (116,506) | | | | | | | | | | Denominator: | | | | | | | | Weighted average shares of common stock outstanding—basic | 57,503 | | | 45,742 | | | 55,593 | | | 45,665 | | | | | | | | | | | | | | | | | | Weighted average shares of common stock outstanding—diluted | 57,503 | | | 45,742 | | | 55,593 | | | 45,665 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net loss per share of common stock: | | | | | | | | Basic | $ | (0.34) | | | $ | (0.93) | | | $ | (1.07) | | | $ | (2.55) | | Diluted | $ | (0.34) | | | $ | (0.93) | | | $ | (1.07) | | | $ | (2.55) | |
The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands): | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended June 30, | | Six months ended June 30, | | 2025 | | 2024 | | 2025 | | 2024 | Restricted stock units, PSUs, and Performance Share Option | 3,344 | | | 4,109 | | | 3,344 | | | 4,109 | | Employee Stock Purchase Plan | 340 | | | 135 | | | 340 | | | 135 | |
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