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Net income (loss) per unit (Tables)

6 Months Ended

12 Months Ended

Jul. 03, 2021

Dec. 31, 2020

Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]

Schedule of Earnings Per Share

The following table sets forth the computation of basic and diluted loss per share of Class A common stock for the period following the Transactions (amounts in thousands, except share and per share data):

		Three Months Ended July 3, 2021				February 16, 2021 through July 3, 2021
Numerator:
Net loss		$	(10,780	)		$	(12,229	)
Net loss attributable to noncontrolling interests			6,654				7,062
Net loss attributable to Bioventus Inc. Class A common stockholders		$	(4,126	)		$	(5,167	)
Denominator:
Weighted-average shares of Class A common stock outstanding - basic and diluted			41,805,347				41,802,840
Net loss per share of Class A common stock, basic and diluted		$	(0.10	)		$	(0.12	)

Bio Ventus LLC [Member]

Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]

Schedule of Earnings Per Share

The following table presents the computation of basic and diluted net income (loss) per unit for the years ended December 31 as follows:

		2020				2019				2018
Net income from continuing operations		$	14,722			$	8,113			$	4,443
Loss attributable to noncontrolling interest			1,689				553				—
		$	16,411			$	8,666			$	4,443
Net income from continuing operations attributable to unit holders		$	16,411			$	8,666			$	4,443
Accumulated and unpaid preferred distributions			(6,133	)			(5,955	)			(5,781	)
Net income allocated to participating shareholders			(5,895	)			(1,555	)			—
Net income (loss) from continuing operations attributable to common unit holders			4,383				1,156				(1,338	)
Loss from discontinued operations, net of tax			—				1,815				16,650
Net income (loss) attributable to common unit holders		$	4,383			$	(659	)		$	(17,988	)
Net income (loss) per unit attributable to common unit holders - basic and diluted
Net income (loss) from continuing operations		$	0.89			$	0.24			$	(0.27	)
Loss from discontinued operations, net of tax			—				0.37				3.40
Net income (loss) attributable to common unit holders		$	0.89			$	(0.13	)		$	(3.67	)
Weighted average common units outstanding, basic and diluted			4,900,000				4,900,000				4,900,000

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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