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Earnings per share (Tables)

6 Months Ended

Jul. 03, 2021

Earnings Per Share [Abstract]

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	)

Schedule of Antidilutive Securities

The following number of weighted-average potentially dilutive shares as of July 3, 2021 were excluded from the calculation of diluted loss per share because the effect of including such potentially dilutive shares would have been antidilutive upon conversion:

		Three Months Ended July 3, 2021				Six Months Ended July 3, 2021
LLC Interests held by Continuing LLC Owner(a)			15,786,737				15,786,737
Stock options			4,622,287				4,602,747
RSUs			1,221,555				941,031
Unvested shares of Class A common stock			32,458				34,698
Total			21,663,037				21,365,213

(a) Class A Shares reserved for future issuance upon redemption or exchange of LLC Interests by Continuing LLC Owner.

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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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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