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Net Loss Per Share | 12 Months Ended
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Dec. 31, 2019
Earnings Per Share [Abstract] |
Net Loss Per Share | Note 13. Net Loss Per Share Basic net loss per share is computed by dividing net loss available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing net loss available to electroCore, Inc. by the weighted-average number of shares of common stock outstanding adjusted to give effect to potentially dilutive securities. Restricted stock awards and units, and stock options have not been included in the diluted loss per share calculation as their inclusion would have had an anti-dilutive effect. As described in Note 14, Corporate Conversion and Equity, on June 21, 2018, electroCore, Inc. completed a Corporate Conversion as well as its initial public offering to, among other things, provide for a single class of common stock of electroCore, Inc., in exchange for the previous convertible preferred units and common units of the Company. This conversion changed the relative ownership of electroCore, Inc. such that retroactive application of the conversion to periods prior to the IPO for the purposes of calculating loss per share would not be meaningful. Net loss attributable to electroCore, Inc. subsidiaries and affiliate for the year ended December 31, 2018 of $1.19 per share includes the loss attributable to the period June 21, 2018 to December 31, 2018 and is based on the number of days in which the shares were outstanding during the period June 21, 2018 to December 31, 2018. The potential common stock equivalents that have been excluded from the computation of diluted loss per share consist of the following:
| December 31, |
| 2019 |  |  | 2018 |
Outstanding stock options |  | 3,131,266 |  |  |  | 2,228,904 |
Nonvested restricted stock and unit awards |  | 1,368,998 |  |  |  | 265,569 |
Stock purchase warrants |  | 62,181 |  |  |  | — |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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