Basic net earnings (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares outstanding during the period. Diluted net earnings (loss) per share is computed by giving effect to all potentially dilutive ordinary share equivalents outstanding for the period. For purposes of this calculation, share options, RSUs, and ESPP awards are considered to be ordinary share equivalents but are excluded from the calculation of diluted earnings (loss) per share when including them would have an anti-dilutive effect. Performance-based share awards are only included in the calculation of diluted earnings (loss) per share if the performance metric would have been achieved as of December 31, 2024 if that had been the end of the contingency period. The following table sets forth the computation of basic and diluted net earnings (loss) per share (in thousands, except for share and per share data):


	Year Ended December 31,
	2023			2024
	(Restated)
Numerator:
Net loss	$	(74,080	)	$	(74,452	)
Denominator:
Basic weighted average shares outstanding		27,519,476			28,055,746
Diluted weighted average shares outstanding		27,519,476			28,055,746
Net loss per share, basic	$	(2.69	)	$	(2.65	)
Net loss per share, diluted	$	(2.69	)	$	(2.65	)

In the computation of diluted loss per share for the years ended December 31, 2023 and 2024, no ordinary share equivalents were excluded because their inclusion would have been antidilutive.