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NET (LOSS) EARNINGS PER SHARE

9 Months Ended

Sep. 30, 2023

NET (LOSS) EARNINGS PER SHARE

NET (LOSS) EARNINGS PER SHARE

5 – NET (LOSS) EARNINGS PER SHARE

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The computation of basic net (loss) earnings per share is based on the weighted-average number of common shares outstanding during the reporting period. The computation of diluted net (loss) earnings per share assumes the vesting of nonvested stock awards and the exercise of stock options (refer to Note 13 — Stock-Based Compensation), for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost attributable to future services and are not yet recognized using the treasury stock method, to the extent dilutive.

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There were 154,460 stock options, 38,255 performance based restricted stock units and 145,555 restricted stock units excluded from the computation of diluted net loss per share during the three months ended September 30, 2023 because they were anti-dilutive (refer to Note 13 — Stock-Based Compensation). There were 179,536 stock options, 31,129 performance based restricted stock units and 172,472 restricted stock units excluded from the computation of diluted net loss per share during the nine months ended September 30, 2023 because they were anti-dilutive (refer to Note 13 — Stock-Based Compensation).

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The components of the denominator for the calculation of basic and diluted earnings per share are as follows:

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​	​	​	​	​	​	​	​	​	​
​	​	For the Three Months Ended			​	For the Nine Months Ended			​
​	​	September 30,			​	September 30,			​
​	​	2023		2022		2023		2022
​	​	​	​	​	​	​	​	​	​
Common shares outstanding, basic:	​	​	​	​	​	​	​	​	​
Weighted-average common shares outstanding, basic	​	42,816,045		42,529,865	​	42,745,681		42,361,797	​
​	​	​	​	​	​	​	​	​	​
Common shares outstanding, diluted:	​	​	​	​	​	​	​	​	​
Weighted-average common shares outstanding, basic	​	42,816,045		42,529,865	​	42,745,681		42,361,797	​
​	​	​	​	​	​	​	​	​	​
Dilutive effect of stock options	​	—	​	223,998	​	—	​	359,249	​
​	​	​	​	​	​	​	​	​	​
Dilutive effect of performance based restricted stock units	​	—	​	—	​	—	​	—	​
​	​	​	​	​	​	​	​	​	​
Dilutive effect of restricted stock units	​	—		127,678	​	—		194,194	​
​	​	​	​	​	​	​	​	​	​
Weighted-average common shares outstanding, diluted	​	42,816,045		42,881,541	​	42,745,681		42,915,240	​

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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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