| Net Income (Loss) per Share |
Net Income (Loss) per Share Basic income (loss) per share is computed by dividing net income (loss) attributable to vTv Therapeutics Inc. by the weighted average number of shares of Class A common stock outstanding during the period. Diluted net income (loss) per share is computed by dividing net income (loss) by the weighted-average number of shares of common stock and potentially dilutive shares of common stock outstanding during the period. For dilutive securities, all outstanding stock options, and Common Warrants, are considered potentially outstanding common stock. The dilutive effect, if any, of stock options, and Common Warrants is calculated using the treasury stock method. A reconciliation of the numerator and denominator used in the calculation of basic and diluted net income (loss) per share of Class A common stock is as follows (amounts in thousands, except number of shares and per share amounts): | | | | | | | | | | | | | | | | | For the Three Months Ended March 31, | | | | 2026 | | 2025 | | | | | Basic net income (loss) per share: | | | | | | | | | Basic net income (loss) per share: | | | | | | | | | Numerator: | | | | | | | | | Net income (loss) | $ | 24,134 | | | $ | (6,217) | | | | | | | Less: Net loss attributable to noncontrolling interests | — | | | (1,125) | | | | | | | Net income (loss) attributable to common shareholders of vTv Therapeutics Inc. | 24,134 | | | (5,092) | | | | | | | Denominator: | | | | | | | | Weighted average vTv Therapeutics Inc. Class A common stock (1) | 12,409,278 | | | 6,582,844 | | | | | | | Basic net loss per share of vTv Therapeutics Inc. Class A common stock | $ | 1.94 | | | $ | (0.77) | | | | | | | | | | | | | | | Diluted net income (loss) per share: | | | | | | | | | Numerator: | | | | | | | | | Net income (loss) | $ | 24,134 | | | $ | (6,217) | | | | | | | Less: Net loss attributable to noncontrolling interests | — | | | (1,125) | | | | | | | Net income (loss) attributable to common shareholders of vTv Therapeutics Inc | 24,134 | | | (5,092) | | | | | | | Denominator: | | | | | | | | Weighted average vTv Therapeutics Inc. Class A common stock (1) | 14,634,420 | | | 6,582,844 | | | | | | | Diluted net income (loss) per share of vTv Therapeutics Inc. Class A common stock | $ | 1.65 | | | $ | (0.77) | | | | | |
| | | | | | | | | | (1) | The shares underlying the pre-funded warrants to purchase shares of the Company’s common stock have been included in the calculation of the weighted-average number of shares outstanding, basic and diluted, for the three months ended March 31, 2026, and 2025. |
Potentially dilutive securities not included in the calculation of dilutive net loss per share are as follows: | | | | | | | | | | | | | March 31, 2026 | | March 31, 2025 | Class B common stock (1) | 241 | | | 577,349 | | | Common stock options granted under the Plan | 602,850 | | | 981,844 | | | Common stock warrants | 19,160 | | | 70,639 | | | Total | 622,251 | | | 1,629,832 | |
___________________________ | | | | | | | | | | (1) | Shares of Class B common stock do not share in the Company’s earnings and are not participating securities. Accordingly, separate presentation of loss per share of Class B common stock under the two-class method has not been provided. Each share of Class B common stock (together with a corresponding vTv Unit) is exchangeable for one share of Class A common stock. |
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