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NET LOSS PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN, INC. (Tables)

3 Months Ended

Apr. 30, 2020

NET LOSS PER SHARE ATTRIBUTABLE TO THE STOCKHOLDERS OF ARGAN, INC.

Schedule of computations of basic and diluted loss per share

Basic and diluted loss per share are computed as follows (shares in thousands except in note(1) below the charts):

		Three Months Ended April 30,
		2020			2019
Net loss attributable to the stockholders of Argan, Inc.		$	(763)		$	(29,800)
Weighted average number of shares outstanding - basic			15,643			15,583
Effects of stock awards (1)			—			—
Weighted average number of shares outstanding - diluted			15,643			15,583
Net loss per share attributable to the stockholders of Argan, Inc.
Basic		$	(0.05)		$	(1.91)
Diluted		$	(0.05)		$	(1.91)

(1) For the three months ended April 30, 2020 and 2019,all common stock equivalents, which covered 1,483,151 and 1,190,913 shares of common stock, respectively, were considered to be antidilutive as the Company incurred a net loss for each period.

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

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