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Net Loss Per Share Attributable to Compass, Inc.
9 Months Ended
Sep. 30, 2024
Earnings Per Share [Abstract]  
Net Loss Per Share Attributable to Compass, Inc. Net Loss Per Share Attributable to Compass, Inc.
The Company computes net loss per share under the two-class method required for multiple classes of common stock and participating securities. The rights, including the liquidation and dividend rights, of the Class A common stock, Class B common stock and Class C common stock are substantially identical, other than voting rights. Accordingly, the net loss per share attributable to Compass, Inc. will be the same for Class A common stock, Class B common stock and Class C common stock on an individual or combined basis.
The following table sets forth the computation of basic and diluted net loss per share attributable to Compass, Inc. (in millions, except share and per share amounts):
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Numerator:    
Net loss attributable to Compass, Inc.$(1.7)$(39.4)$(113.9)$(237.6)
Denominator:    
Weighted-average shares used in computing net loss per share attributable to Compass, Inc., basic and diluted505,993,014 470,945,736 498,247,783 460,730,792 
Net loss per share attributable to Compass, Inc., basic and diluted$(0.00)$(0.08)$(0.23)$(0.52)
The following participating securities were excluded from the computation of diluted net loss per share attributable to Compass, Inc. for the periods presented, because including them would have been anti-dilutive (on an as-converted basis):
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Outstanding stock options35,364,486 41,439,848 35,364,486 41,439,848 
Outstanding RSUs32,866,211 48,481,527 32,866,211 48,481,527 
Shares subject to the Employee Stock Purchase Plan336,429 685,943 336,429 685,943 
Unvested early exercised stock options1,660 29,070 1,660 29,070 
Unvested common stock115,895 — 115,895 — 
Contingent common stock to be issued in connection with the Strategic Transaction— 1,791,802 — 1,791,802 
Total68,684,681 92,428,190 68,684,681 92,428,190