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Net Loss Per Share Attributable to Common Shareholders | 12 Months Ended
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Apr. 30, 2025
Earnings Per Share [Line Items] |
Net Loss Per Share Attributable to Common Shareholders | 16. Net Loss Per Share Attributable to Common Shareholders The Organizational Transactions represent a business combination between entities under common control under the principles of ASC Topic 805, Business Combinations. In connection with the Organizational Transactions, West Affum LP contributed its 105,808 shares of common stock in Intermediate Holdings for 19,885,382 Common Shares of Kestra Medical Technologies, Ltd. (“Exchange”). Under the principles of ASC 260, Earnings Per Share, the Exchange was applied retrospectively for purposes of calculating basic and diluted net loss per share. Other transactions that closed contemporaneously with the Organizational Transactions, including conversions of preferred stock, non-controlling interests, and equity awards were accounted for prospectively beginning on the date such transactions occurred, and were not given retrospective treatment as they changed the relative subordination characteristics of the securities owned by the respective holders after the effective date of the Organizational Transactions. Similarly, the shares issued upon the IPO and exercise of the underwriters’ overallotment option were accounted for prospectively beginning on the date such shares were issued and were not given retrospective treatment. The total number of outstanding shares disclosed on the face of the audited consolidated balance sheets and audited consolidated statements of changes in redeemable preferred stock and shareholders’ equity (deficit) represents the number of shares legally outstanding as of the latest audited consolidated balance sheet date. This differs from the number of outstanding shares disclosed for basic and diluted net loss per share, which has been retrospectively adjusted for common shares outstanding but not yet vested. Basic net loss per share attributable to common shareholders is calculated by dividing net loss by the weighted average number of Common Shares outstanding during the period and excludes any dilutive effects of employee share-based awards and warrants. Diluted net loss per share attributable to common shareholders is computed giving effect to all potentially dilutive common shares, including common shares issuable upon vesting of share-based payment awards and/or upon exercise of the warrants. For the years ended April 30, 2025 or 2024, the Company did no t have any dilutive shares. For both periods presented, there is no difference in the number of shares used to compute basic and diluted shares outstanding due to the Company’s net loss position. Potentially anti-dilutive shares excluded from the calculation of diluted net loss per share for the year ended April 30, 2025 include 4,649,100, 434,916, and 32,485 shares of common shares underlying stock options, warrants, and restricted stock, respectively. Potentially anti-dilutive shares excluded from the calculation of diluted net loss per share for the year ended April 30, 2024 include 23,899 shares of restricted stock. The following table sets forth the computation of basic and diluted net loss per share attributable to common shareholders for the years ended April 30, 2025 and 2024:
| Year Ended April 30, |
| 2025 |  |  | 2024 |
Numerator: |  |  |  |  |
Net loss attributable to Kestra Medical Technologies, Ltd. | $ | (113,814 | ) |  | $ | (94,120 | )
Undeclared preferred dividends |  | (12,321 | ) |  |  | (6,721 | )
Net loss attributable to common shareholders | $ | (126,135 | ) |  | $ | (100,841 | )
Denominator: |  |  |  |  |
Weighted average shares of common share outstanding |  |  |  |  |
– basic and diluted |  | 24,583,745 |  |  |  | 19,885,382 |
Net loss per share attributable to common shareholders |  |  |  |  |
– basic and diluted | $ | (5.13 | ) |  | $ | (5.07 | )

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