NET EARNINGS (LOSS) PER SHARE |
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| NET EARNINGS (LOSS) PER SHARE | 6 – NET EARNINGS (LOSS) PER SHARE The computation of basic net earnings (loss) per share is based on the weighted-average number of common shares outstanding during the reporting period. The computation of diluted net earnings (loss) per share assumes the vesting of nonvested stock awards and the exercise of stock options (refer to Note 13 — Stock-Based Compensation), for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost attributable to future services and are not yet recognized using the treasury stock method, to the extent dilutive. There were 286,254 stock options, 324,695 performance based restricted stock units and 645,671 restricted stock units excluded from the computation of diluted net loss per share during the three and six months ended June 30, 2025 because they were anti-dilutive (refer to Note 13 — Stock-Based Compensation). The components of the denominator for the calculation of basic and diluted net earnings (loss) per share are as follows:
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