Earnings Per Share

Basic earnings per share (“EPS”) excludes dilution and is computed by dividing net income (loss) attributable to Inseego Corp. by the weighted-average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock using the treasury stock method. Potentially dilutive securities (consisting of warrants, stock options and RSUs calculated using the treasury stock method) are excluded from the diluted EPS computation in loss periods and when the applicable exercise price is greater than the market price on the period end date as their effect would be anti-dilutive.

The calculation of basic and diluted EPS was as follows (in thousands, except share and per share data):



	Three Months Ended March 31,
	2018			2017
Net loss attributable to Inseego Corp.	$	(8,050	)	$	(16,100	)
Weighted-average common shares outstanding	60,721,518			57,480,210
Basic and diluted net loss per share	$	(0.13	)	$	(0.28	)

For the three months ended March 31, 2018, the computation of diluted EPS excluded 8,906,062 shares related to warrants, stock options and RSUs as their effect would have been anti-dilutive. For the three months ended March 31, 2017, the computation of diluted EPS excluded 9,934,698 shares related to warrants, stock options and RSUs as their effect would have been anti-dilutive.