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Basic and Diluted Net Loss per Share

12 Months Ended

Dec. 31, 2023

Basic and Diluted Net Loss per Share

Basic and Diluted Net Loss per Share

18.  Basic and Diluted Net Loss per Share

Basic and diluted loss per share have been calculated in accordance with ASC 260 on computation of earnings (loss) per share for each of the years ended December 31, 2021, 2022 and 2023 are calculated as follows:

​

​	​	​	​	​	​	​
​	​	Year Ended December 31,
​		2021		2022		2023
​	​	US$	​	US$	​	US$
Basic and diluted net loss per share calculation	​	​	​	​	​	​
Numerator:	​	​	​	​	​	​
Net loss attributable to Tuya Inc.’s ordinary shareholders, basic and diluted		(175,424)		(146,175)	​	(60,315)
Denominator:					​	​
Weighted-average ordinary shares outstanding, basic and diluted		489,149,533		553,527,529	​	555,466,061
Net loss per share attributable to ordinary shareholders:					​	​
Basic		(0.36)		(0.26)	​	(0.11)
Diluted		(0.36)		(0.26)	​	(0.11)

​

The following ordinary shares equivalent were excluded from the computation of diluted net loss per ordinary share for the periods presented because including them would have had an anti-dilutive effect:

​

​	​	​	​	​	​	​
​	​	As of December 31,
​		2021		2022		2023
Share option and RSU-weighted shares		61,989,697		65,349,350	​	64,211,569

​

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//260/tableOfContent

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-3

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