Basic net (loss) income per common share is calculated by dividing net (loss) income attributable to 3D Systems’ common stock by the weighted average number of shares of common stock outstanding during the applicable period. Diluted net (loss) income per common share incorporates the additional shares issuable upon the assumed exercise of stock options, the vesting of restricted stock and RSUs, and the assumed conversion of debt, except in such case when (1) the inclusion of such shares or potential shares would be anti-dilutive or (2) when the vesting of restricted stock or RSUs is contingent upon one or more performance conditions that have not been met as of the balance sheet date.


	Three Months Ended
(in thousands, except per share amounts)	March 31, 2026		March 31, 2025
Numerator for basic and diluted net loss per share:
Net loss attributable to 3D Systems' Corporation common stock shareholders	$	(4,424)	$	(36,986)



Denominator for basic and diluted net loss per share:
Weighted average shares outstanding – basic and diluted	143,261		132,462

Net loss per common share - basic and diluted:	$	(0.03)	$	(0.28)

The following table presents the potentially dilutive shares that were excluded from the computation of diluted net loss per share attributable to common stockholders because their effect was considered anti-dilutive for the quarter ended March 31, 2026 and March 31, 2025 respectively.


	Three Months Ended
(in thousands)	March 31, 2026	March 31, 2025
Restricted stock, restricted stock units, and PSUs	4,919	4,689
Stock options	160	160
Total	5,079	4,849

The anti-dilution table above excludes shares issued in connection with the settlement of accrued incentive compensation. In the three months ended March 31, 2026 there were no shares related to the payment of accrued incentive compensation. For the three months ended March 31, 2025, the table above excludes 146 thousand shares for the payment of accrued incentive compensation that is expected to be settled in shares. This share estimate is based on the liabilities recorded at March 31, 2025 for the fiscal year 2025 incentive compensation arrangement, divided by the Company's year-to-date average share price of $3.42 per share.