Basic earnings (loss) per share (“EPS”) is calculated by dividing net income (loss) available to common stockholders by the weighted-average number of shares of common stock outstanding during each period. Diluted EPS is calculated using net income (loss) available to common stockholders divided by diluted weighted-average shares of common stock outstanding during each period. Potentially dilutive securities include shares of common stock underlying stock options and restricted common stock. Diluted EPS considers the impact of potentially dilutive securities except in periods in which there is a loss because the inclusion of the potential common shares would have an anti-dilutive effect.

The following table sets forth the computations of basic and diluted EPS (in thousands, except share and per share data). The number of shares and loss per share for the prior period have been restated to reflect the 1-for-8 Reverse Stock Split effectuated on February 18, 2026.


	Fiscal Quarter Ended				Three Fiscal Quarters Ended
	September 29, 2026		September 30, 2025		September 29, 2026		September 30, 2025
Net loss attributable to common stockholders	$	(2,146)	$	(9,151)	$	(9,514)	$	(35,760)
Shares:
Basic weighted average shares outstanding	5,970,160		5,807,356		5,919,604		5,766,872
Effect of dilutive securities	—		—		—		—
Diluted weighted average shares outstanding	5,970,160		5,807,356		5,919,604		5,766,872
Loss per share
Basic and diluted loss per share	$	(0.36)	$	(1.58)	$	(1.61)	$	(6.20)

The Company computes the effect of dilutive securities using the treasury stock method and average market prices during the period. Potential common shares are excluded from the computation of diluted loss per share when the effect would be anti-dilutive. Shares issuable on the vesting or exercise of share-based awards were excluded from the calculation of diluted loss per share because the effect of their inclusion would have been anti-dilutive totaled 449,535 and 557,053 for the third quarters of 2026 and 2025, respectively, and totaled 394,406 and 528,279 for the first three quarters of 2026 and 2025, respectively.