| Earnings Per Share [Text Block] |
Note 13 — Net Loss Per Share
The Net loss per share basic and diluted for the respective periods indicated is as follows:
| | Three Months Ended | | | Six Months Ended | |
| | June 30, | | | June 30, | |
| | 2026 | | | 2025 | | | 2026 | | | 2025 | |
Numerator | | | | | | | | | | | | | | | | |
Net loss | | $ | (11,687 | ) | | $ | (4,439 | ) | | $ | (25,596 | ) | | $ | (31,347 | ) |
Series B and Series B-1 Convertible Preferred Stock dividends earned | | | (3,028 | ) | | | (3,449 | ) | | | (12,747 | ) | | | (12,559 | ) |
Net loss attributable to Lucid Diagnostics Inc. common stockholders | | $ | (14,715 | ) | | $ | (7,888 | ) | | $ | (38,343 | ) | | $ | (43,906 | ) |
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Denominator | | | | | | | | | | | | | | | | |
Weighted average common shares outstanding, basic and diluted | | | 183,124,412 | | | | 98,989,161 | | | | 161,729,458 | | | | 83,976,182 | |
| | | | | | | | | | | | | | | | |
Net loss per share (1) | | | | | | | | | | | | | | | | |
Net loss per share - basic and diluted | | $ | (0.08 | ) | | $ | (0.08 | ) | | $ | (0.24 | ) | | $ | (0.52 | ) |
(1) | - Convertible Preferred Stock would potentially be considered a participating security under the two-class method of calculating net loss per share. However, the Company has incurred net losses to-date, and as such holders are not contractually obligated to share in the losses, there is no impact on the Company’s net loss per share calculation for the periods indicated. |
Basic weighted-average number of shares of common stock outstanding for the six months ended June 30, 2026 and 2025 includes the shares of the Company issued and outstanding during such periods, each on a weighted average basis. The basic weighted average number of shares of common stock outstanding excludes common stock equivalent incremental shares, while diluted weighted average number of shares of common stock outstanding includes such incremental shares. However, as the Company was in a loss position for all periods presented, basic and diluted weighted average shares outstanding are the same, as the inclusion of the incremental shares would be anti-dilutive. The common stock equivalents excluded from the computation of diluted weighted average shares outstanding are as follows:
| | June 30, | |
| | 2026 | | | 2025 | |
| | | | | | | | |
Stock options | | | 12,324,495 | | | | 9,832,030 | |
Unvested restricted stock awards | | | 12,295,240 | | | | 6,584,240 | |
Shares held in abeyance | | | 22,304,671 | | | | — | |
Preferred stock | | | — | | | | 49,607,115 | |
Total | | | 46,924,406 | | | | 66,023,385 | |
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