v3.26.1
LOSS PER SHARE
12 Months Ended
Dec. 31, 2025
LOSS PER SHARE  
LOSS PER SHARE

NOTE 9: LOSS PER SHARE

The Company calculates basic loss per share using the weighted average number of shares of Aspira common stock outstanding during the period. The Company considers the August 2022 Warrants, the January 2024 Purchase Warrants, the July 2024 Purchase Warrants, the August 2024 Purchase Warrants, the March 2025 Warrants and the September 2025 Warrants to be participating securities, because holders of such instruments participate in the event a dividend is paid on common stock. The holders of the August 2022 Warrants, the January 2024 Purchase Warrants, the July 2024 Purchase Warrants, the August 2024 Purchase Warrants, the March 2025 Warrants and the September 2025 Warrants do not have a contractual obligation to share in the Company’s losses. As such, losses are attributed entirely to common stockholders and for periods in which the Company has reported a net loss, diluted loss per common share is the same as basic loss per common share.

Year Ended

December 31, 

2025

  ​ ​ ​

2024

Numerator:

 

  ​

 

  ​

Net Loss

$

(12,780)

$

(13,094)

Denominator:

 

  ​

 

  ​

Shares used in computing net loss per share, basic and diluted

 

34,102,760

 

14,134,626

Net loss per share, basic and diluted

$

(0.37)

$

(0.93)

Due to net losses for the years ended December 31, 2025 and 2024, diluted loss per share is calculated using the weighted average number of common shares outstanding and excludes the effects of potential shares of common stock that are antidilutive.

The potential shares of common stock that have been excluded from the diluted loss per share calculation above for the years ended December 31, 2025 and 2024 were as follows:

  ​ ​ ​

Year Ended December 31, 

2025

  ​ ​ ​

2024

Stock options

 

3,114,229

 

876,249

Restricted stock units

 

-

 

149,061

Warrants

 

21,235,745

 

4,475,068

Potential common shares

 

24,349,974

 

5,500,378