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Loss Per Share | 12 Months Ended
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Dec. 31, 2022
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 13. Loss Per Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, Earnings Per Share. The Company has two classes of shares, which are referred to as Common Stock and Preferred Stock. Basic and diluted net loss per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities. Net loss per share has been retrospectively adjusted for all periods presented prior to the Business Combination. The retroactive adjustment is based on the same number of weighted average shares outstanding in each historical period. For the years ended December 31, 2022, 2021, and 2020, basic loss per share is computed using the two-class method. The two-class method is an earnings allocation formula that determines earnings per share for each class of common stock and participating securities according to dividends or dividend equivalents and participation rights in undistributed earnings. Preferred Stock is not contractually required to share in net losses of the Company. The following table sets forth the reconciliation of basic and diluted loss per share for the years ended December 31, 2022, 2021, and 2020 (in thousands except per share data):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Net loss attributable to Scilex |  | $ | (23,364 | ) |  | $ | (88,424 | ) |  | $ | (47,519 | )
Net loss attributable to participating securities |  | $ | — |  |  | $ | — |  |  | $ | — |
Net loss attributable to common stockholders |  | $ | (23,364 | ) |  | $ | (88,424 | ) |  | $ | (47,519 | )
Weighted average common shares outstanding |  |  | 134,226 |  |  |  | 132,858 |  |  |  | 132,891 |
Effect of Dilutive Securities |  |  | — |  |  |  | — |  |  |  | — |
Denominator for Diluted Loss per Share - Adjusted for Dilutive Securities |  |  | 134,226 |  |  |  | 132,858 |  |  |  | 132,891 |
Basic and Diluted Loss Per Share |  | $ | (0.17 | ) |  | $ | (0.67 | ) |  | $ | (0.36 | )
The following potentially dilutive outstanding securities were excluded from the computation of diluted net loss per share because their effect would have been anti-dilutive for the periods presented:
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Stock options |  |  | 16,939,093 |  |  |  | 18,967,724 |  |  |  | 20,746,432 |
Public Warrants |  |  | 6,899,988 |  |  |  | — |  |  |  | — |
Private Warrants |  |  | 4,104,000 |  |  |  | — |  |  |  | — |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI https://asc.fasb.org/topic&trid=2144383 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257 + Details
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