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Net Loss Per Share | 3 Months Ended | 12 Months Ended
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Mar. 31, 2024 | Dec. 31, 2023
Net Loss Per Share [Abstract] |  |
Net Loss Per Share | (2) Net Loss Per Share ARCA calculates basic loss per share by dividing net loss by the weighted average common shares outstanding during the period. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period increased to include, if dilutive, the number of additional common shares that would have been outstanding if the potential common shares had been issued. ARCA’s potentially dilutive shares include stock options and restricted stock units. Because ARCA reported a net loss for the three months ended March 31, 2024 and 2023, all potentially dilutive shares of ARCA common stock have been excluded from the computation of the dilutive net loss per share for all periods presented. Such potentially dilutive shares of ARCA common stock consist of the following:
|  | March 31,
|  | 2024 |  | 2023
Potentially dilutive securities, excluded: |  |  |  |
Outstanding stock options |  | 645,845 |  | 664,857
Unvested restricted stock units |  | — |  | 91,000
|  | 645,845 |  | 755,857
| (2) Net Loss Per Share ARCA calculates basic loss per share by dividing net loss by the weighted average common shares outstanding during the period. Diluted loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period increased to include, if dilutive, the number of additional common shares that would have been outstanding if the potential common shares had been issued. ARCA’s potentially dilutive shares include stock options and restricted stock units. Because ARCA reported a net loss for the years ended December 31, 2023 and 2022, all potentially dilutive shares of ARCA common stock have been excluded from the computation of the dilutive net loss per share for all periods presented. Such potentially dilutive shares of ARCA common stock consist of the following:
|  | Years Ended December 31,
|  | 2023 |  | 2022
Potentially dilutive securities, excluded: |  |  |  |
Outstanding stock options |  | 616,707 |  | 704,960
Unvested restricted stock units |  | — |  | 91,000
|  | 616,707 |  | 795,960

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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 + Details
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