NOTE 14. Net Income / (Loss) Per Share Attributable to Common Stockholders

Basic net income / (loss) per share is computed using the two-class method, by dividing the net income / (loss) by the weighted-average number of shares of common stock of the Company outstanding during the period. Diluted net income / (loss) per share is computed by giving effect to all potential shares of common stock of the Company, outstanding stock options, warrants, to the extent dilutive. However, the unvested restricted stock, RSUs and PSUs as of June 30, 2026 and 2025 of 16,296,391 and 35,115,428, respectively, are not considered as participating securities and to the extent considered anti-dilutive are excluded from the weighted average number of shares used for calculating basic and diluted net income / (loss) per share. For periods in which the Company has reported net losses, diluted net loss per common share is the same as basic net loss per common share, since dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

For the periods the Company was in a net loss position, the inclusion of all potential common equivalent shares outstanding would have been anti-dilutive. Therefore, net loss per share attributable to common stockholders was the same on a basic and diluted basis.