The numerator for both basic and diluted EPS is net income (loss) attributable to the Company. The denominator for basic EPS is based upon the number of weighted average shares of the Company’s common stock outstanding during the reporting periods. The denominator for diluted EPS is based upon the number of weighted average shares of the Company’s common stock and common stock equivalents outstanding during the reporting periods using the treasury stock method in accordance with ASC 260, Earnings Per Share. Potentially dilutive securities for the diluted EPS calculations consist of non-vested equity shares of common stock and in-the-money outstanding options where the current stock price exceeds the option strike price.

The following table summarizes the components of basic and diluted EPS:


	13 Weeks Ended
(in thousands, except per share amounts)	May 3, 2024			April 28, 2023
Net loss	$	(6,442	)	$	(1,652	)

Basic weighted average common shares outstanding		31,439			32,443
Dilutive impact of stock awards		—			—
Diluted weighted average common shares outstanding		31,439			32,443

Loss per share
Basic	$	(0.20	)	$	(0.05	)
Diluted	$	(0.20	)	$	(0.05	)

Anti-dilutive shares excluded from diluted loss per common share calculation		1,002			1,189

Stock awards are considered anti-dilutive based on the application of the treasury stock method or in the event of a net loss.