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Net Loss Per Common Share | 6 Months Ended
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Dec. 31, 2019
Earnings Per Share [Abstract] |
Net Loss Per Common Share | Basic income (loss) per common share is calculated by dividing the net income (loss) available to the common shareholders by the weighted average number of common shares outstanding during that period. Diluted net loss per share reflects the potential of securities that could share in the net loss of Aytu. For each three and six month period presented, the basic and diluted loss per share were the same for 2019 and 2018, as they were not included in the calculation of the diluted net loss per share because they would have been anti-dilutive. The following table sets-forth securities that could be potentially dilutive, but as of the quarters ended December 31, 2019 and 2018 are anti-dilutive, and therefore excluded from the calculation of diluted earnings per share.
|  |  | Six Months Ended |
|  |  | December 31 |
|  |  | 2019 |  |  | 2018 |
Warrants to purchase common stock - liability classified | (Note 15) |  |  | 240,755 |  |  |  | 240,755 |
Warrant to purchase common stock - equity classified | (Note 15) |  |  | 26,218,908 |  |  |  | 12,065,506 |
Employee stock options | (Note 14) |  |  | 1,482 |  |  |  | 1,787 |
Employee unvested restricted stock | (Note 14) |  |  | 2,307,854 |  |  |  | 2,744,912 |
Performance-based options | (Note 14) |  |  | – |  |  |  | 75,000 |
Convertible preferred stock | (Note 13) |  |  | 10,215,845 |  |  |  | 4,532,664 |
|  |  | 38,984,844 |  |  |  | 19,660,624 |
In January 2020, 2.0 million equity classified warrants were cashless exercised pursuant to the terms of the October 2019 warrants.

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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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