XML 40 R34.htm IDEA: XBRL DOCUMENT v3.26.1

Earnings per Share (Tables)

9 Months Ended

Mar. 31, 2026

Earnings Per Share [Abstract]

Earnings Per Share, Basic and Diluted

The following table presents the calculation of basic and diluted net income (loss) per share:

		For the three months ended March 31,								For the nine months ended March 31,
(in thousands except per share amounts)		2026				2025				2026				2025
Numerator:
Net loss attributable to Great Elm Group, Inc. stockholders		$	(13,724	)		$	(4,497	)		$	(36,508	)		$	(682	)
Effect of dilutive securities:
Interest expense associated with Convertible Notes		$	-			$	-				-				-
Numerator for diluted EPS - Net loss attributable to Great Elm Group, Inc. stockholders after the effect of dilutive securities		$	(13,724	)		$	(4,497	)		$	(36,508	)		$	(682	)
Denominator:
Denominator for basic EPS - Weighted average shares of common stock outstanding			30,763				26,915				30,451				28,000
Effect of dilutive securities:
Restricted stock			-				-				-				-
Convertible Notes			-				-				-				-
Denominator for diluted EPS - Weighted average shares of common stock outstanding after the effect of dilutive securities			30,763				26,915				30,451				28,000
Net loss attributable to stockholders per share
Basic		$	(0.45	)		$	(0.17	)		$	(1.20	)		$	(0.02	)
Diluted		$	(0.45	)		$	(0.17	)			(1.20	)			(0.02	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table details the securities that have been excluded from the above computation of weighted-average number of shares for diluted EPS, because the effect would be anti-dilutive.

		For the three months ended March 31,								For the nine months ended March 31,
(in thousands)		2026				2025				2026				2025
Restricted stock			190				270				341				741
Convertible Notes			10,351				10,478				10,267				10,392
Total Anti-Dilutive Securities			10,541				10,748				10,608				11,133

X

- References

No definition available.

+ Details

Name:	us-gaap_EarningsPerShareAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration