v3.22.2.2

Earnings (Loss) Per Common Share (Tables)

12 Months Ended

Jun. 30, 2022

Earnings (Loss) Per Common Share [Abstract]

Schedule of Earnings (loss) Per Share, Basic and Diluted

​

​	​	​	​	​	​	​	​
​	​	Year Ended					​
​	​	June 30,					​
​	​	2022			2021		​
Basic and diluted numerator:	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​
Net loss attributable to iBio, Inc.	​	$	(50,303)		$	(23,207)	​
Preferred stock dividends – iBio CMO Preferred Tracking Stock	​		(88)	​		(260)	​
Net loss available to iBio, Inc. stockholders	​	$	(50,391)	​	$	(23,467)	​
​	​		​	​		​	​
Basic and diluted denominator:	​		​	​		​	​
​	​		​	​		​	​
Weighted-average common shares outstanding	​		8,721	​		7,825	​
​	​		​	​		​	​
Per share amount	​	$	(5.78)	​	$	(3.00)	​

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

In Fiscal Years 2022 and 2021, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of June 30, 2022 and 2021, shares issuable which could potentially dilute future earnings included were as follows:

​	​	​	​	​
​	​	June 30,
​		2022		2021
​	​	(in thousands)
Stock options		622		342
Warrant issued under the Transaction		51		—
Restricted stock units		21		27
Series 2022 Preferred	​	*	​	—
Shares excluded from the calculation of diluted loss per share		694		369
​	​	​	​	​
* Less than 1,000	​	​	​	​

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- References

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- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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