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		—