| Calculation of Basic and Diluted Net Loss Per Share |
The following table presents the calculation of basic and diluted earnings (loss) per share for the periods presented: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
June 30, | | Six Months Ended
June 30, | | 2026 | | 2025 | | 2026 | | 2025 | | Numerator | | | | | | | | | Net income (loss) | $ | (1,836) | | | $ | 1,787 | | | $ | (4,026) | | | $ | (1,520) | | | Less: Net income (loss) attributable to noncontrolling interests | (1,725) | | | 1,497 | | | (3,460) | | | (620) | | | Net income (loss) attributable to Viant Technology Inc.—basic | $ | (111) | | | $ | 290 | | | $ | (566) | | | $ | (900) | | | Add back: Reallocation of net income (loss) attributable to noncontrolling interest from the assumed exchange of RSUs and NQSOs for Class A common stock | — | | | 90 | | | — | | | — | | | Income tax benefit (expense) from the assumed exchange of dilutive securities for Class A common stock | — | | | (24) | | | — | | | — | | | Add back: Net income (loss) attributable to noncontrolling interests | (1,725) | | | — | | | (3,460) | | | — | | | Net income (loss) attributable to Viant Technology, Inc.—diluted | $ | (1,836) | | | $ | 356 | | | $ | (4,026) | | | $ | (900) | | | Denominator | | | | | | | | | Weighted-average shares of Class A common stock outstanding—basic | 19,695 | | 15,996 | | 18,767 | | 16,216 | | Effect of dilutive securities: | | | | | | | | | RSUs | — | | 1,497 | | — | | — | | NQSOs | — | | 2,410 | | — | | — | | | | | | | | | | Shares of Class B common stock | 45,498 | | — | | 45,561 | | — | | Weighted-average shares of Class A common stock outstanding—diluted | 65,193 | | 19,903 | | 64,328 | | 16,216 | | | | | | | | | | Earnings (loss) per share of Class A common stock—basic | $ | (0.01) | | | $ | 0.02 | | | $ | (0.03) | | | $ | (0.06) | | | Earnings (loss) per share of Class A common stock—diluted | $ | (0.03) | | | $ | 0.02 | | | $ | (0.06) | | | $ | (0.06) | | | | | | | | | | | Anti-dilutive shares excluded from earnings (loss) per share of Class A common stock—diluted: | | | | | | | | | RSUs | 7,506 | | — | | 7,506 | | 5,058 | | NQSOs | 4,182 | | — | | 4,182 | | 4,769 | PSUs(1) | 487 | | — | | 487 | | — | | Shares of Class B common stock | — | | 46,696 | | — | | 46,696 | | Total shares excluded from earnings (loss) per share of Class A common stock—diluted | 12,175 | | 46,696 | | 12,175 | | 56,523 |
(1)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period.
|