XML 28 R16.htm IDEA: XBRL DOCUMENT v3.26.1
Net (Loss) Income per Share
 6 Months Ended
Jun. 30, 2026
Earnings Per Share [Abstract]  
Net (Loss) Income per Share Net (Loss) Income per Share
Basic (loss) income per share is computed by dividing net (loss) income attributable to vTv Therapeutics Inc. by the weighted average number of shares of Class A common stock outstanding during the period. Diluted net (loss) income per share is computed by dividing net (loss) income by the weighted-average number of shares of common stock and potentially dilutive shares of common stock outstanding during the period.
For dilutive securities, all outstanding stock options, and Common Warrants, are considered potentially outstanding common stock. The dilutive effect, if any, of stock options, and Common Warrants is calculated using the treasury stock method.
A reconciliation of the numerator and denominator used in the calculation of basic and diluted net (loss) income per share of Class A common stock is as follows (amounts in thousands, except number of shares and per share amounts):
For the Three Months Ended June 30,For the Six Months Ended June 30,
2026202520262025
Basic net (loss) income per share:
Numerator:
Net (loss) income $(13,054)$(7,380)$11,080 $(13,597)
Less: Net loss attributable to noncontrolling interests— (1,334)— (2,459)
Net (loss) income attributable to common shareholders of vTv Therapeutics Inc.(13,054)(6,046)11,080 (11,138)
Denominator:
Weighted average vTv Therapeutics Inc. Class A common stock (1)
12,409,316 6,587,070 12,409,297 6,584,969 
Basic net (loss) income per share of vTv Therapeutics Inc. Class A common stock$(1.05)$(0.92)$0.89 $(1.69)
Diluted net (loss) income per share:
Numerator:
Net (loss) income $(13,054)$(7,380)$11,080 $(13,597)
Less: Net loss attributable to noncontrolling interests— (1,334)— (2,459)
Net (loss) income attributable to common shareholders of vTv Therapeutics Inc(13,054)(6,046)11,080 (11,138)
Denominator:
Weighted average vTv Therapeutics Inc. Class A common stock (1)
12,409,316 6,587,070 14,541,788 6,584,969 
Diluted net (loss) income per share of vTv Therapeutics Inc. Class A common stock$(1.05)$(0.92)$0.76 $(1.69)
(1)
The shares underlying the pre-funded warrants to purchase shares of the Company’s common stock have been included in the calculation of the weighted average number of shares outstanding, basic and diluted, for the three and six months ended June 30, 2026 and 2025.
Potentially dilutive securities not included in the calculation of dilutive net loss per share are as follows:
June 30, 2026June 30, 2025
Class B common stock (1)
92 577,349 
Common stock options granted under the Plan 674,538 1,018,250 
Common stock warrants 19,160 70,639 
Total 693,790 1,666,238 
___________________________
(1)Shares of Class B common stock do not share in the Company’s earnings and are not participating securities. Accordingly, separate presentation of loss per share of Class B common stock under the two-class method has not been provided. Each share of Class B common stock (together with a corresponding vTv Unit) is exchangeable for one share of Class A common stock.