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NET LOSS PER SHARE
9 Months Ended
Sep. 30, 2025
Earnings Per Share [Abstract]  
NET LOSS PER SHARE
14. NET LOSS PER SHARE

The following table sets forth the computation of basic and diluted net loss per common share for the periods indicated (in thousands, except per share data):
 Three months ended
September 30,
Nine months ended
September 30,
 2025202420252024
Numerator:
Net loss attributable to stockholders of Bed Bath & Beyond, Inc.$(4,521)$(61,030)$(63,746)$(177,536)
Denominator:
Weighted average shares of common stock outstanding—basic60,333 45,771 57,190 45,700 
Weighted average shares of common stock outstanding—diluted60,333 45,771 57,190 45,700 
Net loss per share of common stock:
Basic$(0.07)$(1.33)$(1.11)$(3.88)
Diluted$(0.07)$(1.33)$(1.11)$(3.88)
 
The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):
 Three months ended
September 30,
Nine months ended
September 30,
 2025202420252024
Restricted stock units, PSUs, and Performance Share Option2,601 3,980 2,601 3,980 
Employee Stock Purchase Plan273 31 273 31