The numerator for both basic and diluted earnings (loss) per share is net income (loss) attributable to the Company. The denominator for basic earnings (loss) per share is based upon the number of weighted average shares of the Company’s common stock outstanding during the reporting periods. The denominator for diluted earnings (loss) per share 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 earnings (loss) per share 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 loss per share:


	13 Weeks Ended						26 Weeks Ended
(in thousands, except per share amounts)	August 2, 2024			July 28, 2023			August 2, 2024			July 28, 2023
Net loss	$	(5,251	)	$	(8,018	)	$	(11,693	)	$	(9,670	)

Basic weighted average common shares outstanding		31,376			32,117			31,407			32,280
Dilutive impact of stock awards		—			—			—			—
Diluted weighted average common shares outstanding		31,376			32,117			31,407			32,280

Loss per share
Basic	$	(0.17	)	$	(0.25	)	$	(0.37	)	$	(0.30	)
Diluted	$	(0.17	)	$	(0.25	)	$	(0.37	)	$	(0.30	)

Anti-dilutive shares excluded from diluted loss per common share calculation		509			1,618			806			1,411

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