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NET LOSS PER SHARE
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
NET LOSS PER SHARE NET LOSS PER SHARE
Basic net loss per share has been computed by dividing net loss attributable to Class A common shareholders by the weighted average number of shares of common stock outstanding for the same period. Diluted net loss per share of Class A Common Stock was computed by dividing net loss available to CompoSecure, Inc. by the weighted-average number of shares of Class A Common Stock outstanding adjusted to give effect to potentially dilutive securities.

The following table sets forth the computation of net loss used to compute basic net loss per share of Class A Common Stock for the three and nine months ended September 30, 2025 and September 30, 2024.
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Basic and diluted:
Net loss$(174,696)$(85,474)$(179,329)$(34,804)
Less: Net income attributable to non-controlling interest— 43,414 — 18,414 
Net loss attributable to Class A Common shareholders$(174,696)$(42,060)$(179,329)$(16,390)
Plus: adjustment due to net effect of equity awards, warrant revaluation, Exchangeable Notes and Class B units to net loss — — — — 
Net loss attributable to Class A Common shareholders after adjustment$(174,696)$(42,060)$(179,329)$(16,390)
Weighted average common shares outstanding used in computing net loss per share - basic110,264,531 38,212,440 105,280,363 28,109,632 
Plus: net effect of dilutive equity awards, Exchangeable Notes and Class B units— — — — 
Weighted average common shares outstanding used in computing net loss per share - diluted110,264,531 38,212,440 105,280,363 28,109,632 
Net loss per share—basic$(1.58)$(1.10)$(1.70)$(0.58)
Net loss per share—diluted$(1.58)$(1.10)$(1.70)$(0.58)

Securities that could potentially be dilutive are excluded from the computation of diluted earnings per share when the exercise price exceeds the average closing price of the Company’s common stock during the period, because their inclusion would result in an antidilutive effect on per share amounts. The Company applied the if-converted method for the Exchangeable Notes to calculate diluted earnings per share in accordance with ASU 2020-06.

The following securities were not included in the calculation of net loss per diluted share because their effects were anti-dilutive:
Three Months Ended September 30,Nine Months Ended September 30,
2025202420252024
Potentially dilutive securities:
Warrants3,236,509 22,415,200 3,236,509 22,415,200 
Earnout consideration shares— 7,500,000 — 7,500,000 
Equity awards332,750 5,978 2,479,118 80,978