v3.26.1
Note 11 - Net Loss Per Share
 3 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Earnings Per Share [Text Block]

Note 11. Net Loss per Share

 

The Company’s outstanding Series X Convertible Preferred Stock, of which no shares were outstanding as of  March 31, 2026, Series B Convertible Preferred Stock, Series C-1 Convertible Preferred Stock, Series J Convertible Preferred Stock, convertible notes payable, and warrants to purchase common stock have participation rights to any dividends that may be declared in the future, such that they are participating securities. Participating securities have the effect of diluting both basic and diluted earnings per share during periods of income. During periods of loss, no loss is allocated to the participating securities since the holders have no contractual obligation to share in the losses of the Company. 

 

As a result of the net loss attributable to Catheter Precision, Inc.'s common stockholders for all periods presented herein, the following common stock equivalents were excluded from the computation of diluted net loss per share of common stock for the three months ended March 31, 2026 and 2025 because including them would have been antidilutive:

 

         
  

March 31,

 
  

2026

  

2025

 

Warrants for common stock

  1,136,595   840,032 

Employee stock options

  345,300   113,975 

Series B Convertible Preferred Stock

  916,997   — 

Series C-1 Convertible Preferred Stock

  2,426,573   — 

Series J Convertible Preferred Stock

  6,083,005   — 

Series X Convertible Preferred Stock

  —   66,580 

Restricted stock awards

  —   2,631 

Convertible notes payable

  733,134   — 

Total common stock equivalents

  11,641,604   1,023,218