v3.26.1
Earnings Per Share (Tables)
6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Schedule of Potentially Dilutive Securities Not Included in the Computation of Diluted Net (Loss) Income Per Share of Common Stock

The following table presents potentially dilutive securities that were not included in the computation of diluted net (loss) income per share of common stock as their inclusion would have been anti-dilutive and/or their issuance upon satisfying a contingency, if applicable, was not satisfied or deemed satisfied as of period end:

 

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Akerna Common Warrants

 

 

1,449

 

 

 

 

 

 

1,449

 

 

 

 

Akerna Underwriter Warrants

 

 

72

 

 

 

 

 

 

72

 

 

 

 

Restricted stock units

 

 

128,549

 

 

 

 

 

 

128,549

 

 

 

 

Total

 

 

130,070

 

 

 

 

 

 

130,070

 

 

 

 

Summary of Reconciliation of the Denominator of the Basic and Diluted Net Income (Loss) Per Share of Common Stock Computations

The following is a reconciliation of the denominator of the basic and diluted net (loss) income per share of common stock computations for the periods presented:

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

(in USD thousands, except share and per share amounts)

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net (loss) income – basic

 

$

(57,151

)

 

$

3,431

 

 

$

(138,943

)

 

$

(97,192

)

Gryphon warrants revaluation included in net (loss) income (net of income tax benefit)(1)

 

 

(17

)

 

 

 

 

 

(72

)

 

 

 

Net (loss) income – diluted

 

$

(57,168

)

 

$

3,431

 

 

$

(139,015

)

 

$

(97,192

)

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares of Class A common stock

 

 

22,667,057

 

 

 

10,635,825

 

 

 

20,863,503

 

 

 

10,635,825

 

Weighted average shares of Class B common stock

 

 

48,814,987

 

 

 

48,814,987

 

 

 

48,814,987

 

 

 

48,814,987

 

Total weighted average shares of common stock outstanding – basic

 

 

71,482,044

 

 

 

59,450,812

 

 

 

69,678,490

 

 

 

59,450,812

 

Dilutive impact of Gryphon Warrants

 

 

5,364

 

 

 

 

 

 

2,697

 

 

 

 

Total weighted average shares of common stock outstanding – diluted

 

 

71,487,408

 

 

 

59,450,812

 

 

 

69,681,187

 

 

 

59,450,812

 

Net (loss) income per share of common stock:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

(0.80

)

 

$

0.06

 

 

$

(1.99

)

 

$

(1.63

)

Diluted

 

$

(0.80

)

 

$

0.06

 

 

$

(2.00

)

 

$

(1.63

)

 

 

 

 

 

 

 

 

 

 

 

 

 

(1) Calculated as the net adjustment from warrant liability fair value remeasurement from Gryphon Warrants, net of tax