The following table presents the calculation of basic and diluted earnings (loss) per share for the periods presented: | | | | | | | | | | | | | | | | | Three Months Ended March 31, | | | | 2026 | | 2025 | | | | | | Numerator | | | | | | | | | Net loss | $ | (2,190) | | | $ | (3,307) | | | | | | | Less: Net loss attributable to noncontrolling interests | (1,735) | | | (2,117) | | | | | | | Net loss attributable to Viant Technology Inc.—basic | $ | (455) | | | $ | (1,190) | | | | | | | Add back: Reallocation of net loss attributable to noncontrolling interest from the assumed exchange of RSUs and NQSOs for Class A common stock | — | | | — | | | | | | | Income tax benefit (expense) from the assumed exchange of dilutive securities for Class A common stock | — | | | — | | | | | | | Add back: Net loss attributable to noncontrolling interests | (1,735) | | | — | | | | | | | Net loss attributable to Viant Technology, Inc.—diluted | $ | (2,190) | | | $ | (1,190) | | | | | | | Denominator | | | | | | | | | Weighted-average shares of Class A common stock outstanding—basic | 17,827 | | 16,439 | | | | | | Effect of dilutive securities: | | | | | | | | | RSUs | — | | — | | | | | | NQSOs | — | | — | | | | | | PSUs | — | | — | | | | | | Shares of Class B common stock | 45,625 | | — | | | | | | Weighted-average shares of Class A common stock outstanding—diluted | 63,452 | | 16,439 | | | | | | | | | | | | | | Earnings (loss) per share of Class A common stock—basic | $ | (0.03) | | | $ | (0.07) | | | | | | | Earnings (loss) per share of Class A common stock—diluted | $ | (0.03) | | | $ | (0.07) | | | | | | | | | | | | | | | Anti-dilutive shares excluded from earnings (loss) per share of Class A common stock—diluted: | | | | | | | | | RSUs | 6,504 | | 5,415 | | | | | | NQSOs | 4,291 | | 4,899 | | | | | PSUs(1) | 487 | | — | | | | | | Shares of Class B common stock | — | | 46,720 | | | | | | Total shares excluded from earnings (loss) per share of Class A common stock—diluted | 11,282 | | 57,034 | | | | |
(1)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period.
|