v3.26.3
Earnings / (Loss) per share
 6 Months Ended
Jun. 30, 2026
Earnings / (Loss) per share [Abstract]  
Earnings / (Loss) per share

Note 38. Earnings / (Loss) per share

 

The following table shows the computation of basic and diluted net earnings / (loss) per share for the Group.

 

    Unaudited 6 months ended
June 30,		  
Earnings / (Loss) per share   2026     2025  
Net loss attributable to WISeKey International Holding Ltd (USD’000)     (9,327 )     (4,452 )
Effect of potentially dilutive instruments on net loss (USD’000)     n/a       n/a  
Net earnings / (loss) attributable to WISeKey International Holding Ltd after effect of potentially dilutive instruments (USD’000)     n/a       n/a  
                 
Class A Shares, par value CHF 0.01 and CHF 0.01                
Shares used in net loss per Class A Share computation:                
Weighted average Class A Shares outstanding - basic     1,632,220       1,600,880  
Effect of potentially dilutive equivalent shares     n/a       n/a  
Weighted average Class A Shares outstanding - diluted     1,632,220       1,600,880  
                 
Net loss per Class A Share                
Basic weighted average earnings / (loss) per Class A Share attributable to WISeKey International Holding Ltd (USD)     (0.22 )     (0.11 )
Diluted weighted average earnings / (loss) per Class A Share attributable to WISeKey International Holding Ltd (USD)     (0.22 )     (0.11 )
                 
Class B Shares, par value CHF 0.10 and CHF 0.10                
Shares used in net earnings / (loss) per Class B Share computation                
Weighted average Class B Shares outstanding - basic     4,044,091       4,023,691  
Effect of potentially dilutive equivalent shares     n/a       n/a  
Weighted average Class B Shares outstanding - diluted     4,044,091       4,023,691  
                 
Net earnings / (loss) per Class B Share                
Basic weighted average earnings / (loss) per Class B Share attributable to WISeKey International Holding Ltd (USD)     (2.22 )     (1.06 )
Diluted weighted average earnings / (loss) per Class B Share attributable to WISeKey International Holding Ltd (USD)     (2.22 )     (1.06 )

 

For purposes of the diluted net loss per share calculation, stock options, convertible instruments and warrants are considered potentially dilutive securities and are excluded from the calculation of diluted net loss per share, because their effect would be anti-dilutive. Therefore, the basic and diluted net loss per share were the same for the six months ended June 30, 2026, and June 30, 2025, due to the Group’s net loss position.