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Earnings (Loss) Per Common Share | 12 Months Ended
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Jun. 30, 2023
Earnings (Loss) Per Common Share [Abstract] |
Earnings (Loss) Per Common Share | 18. Earnings (Loss) Per Common Share Basic earnings (loss) per common share is computed by dividing the net income (loss) allocated to common stockholders by the weighted-average number of shares of common stock outstanding during the period. For purposes of calculating diluted earnings per common share, the denominator includes both the weighted-average number of shares of common stock outstanding during the period and the number of common stock equivalents if the inclusion of such common stock equivalents is dilutive. Dilutive common stock equivalents potentially include stock options and warrants using the treasury stock method. The following table summarizes the components of the earnings (loss) per common share calculation (in thousands, except per share amounts): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended | ​
​ | ​ | June 30, | ​
​ | ​ | 2023 |  | 2022 | ​
Basic and diluted numerator: | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net loss attributable to iBio, Inc. from continuing operations | ​ | $ | (29,311) |  | $ | (29,512) | ​
Preferred stock dividends – iBio CMO Preferred Tracking Stock | ​ |  | — | ​ |  | (88) | ​
Net loss available to iBio, Inc. stockholders from continuing operations | ​ | $ | (29,311) | ​ | $ | (29,600) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net loss available to iBio, Inc. stockholders from discontinued operations | ​ | $ | (35,699) | ​ | $ | (20,791) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net loss available to iBio, Inc. stockholders - total | ​ | $ | (65,010) | ​ | $ | (50,391) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Basic and diluted denominator: | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Weighted-average common shares outstanding | ​ |  | 12,245 | ​ |  | 8,721 | ​
​ | ​ |  | ​ | ​ |  | ​ | ​
Per share amount - continuing operations | ​ | $ | (2.39) | ​ | $ | (3.39) | ​
Per share amount - discontinued operations | ​ | $ | (2.92) | ​ | $ | (2.39) | ​
Per share amount - total | ​ | $ | (5.31) | ​ | $ | (5.78) | ​
​ In Fiscal Years 2023 and 2022, the Company incurred net losses which cannot be diluted; therefore, basic and diluted loss per common share is the same. As of June 30, 2023 and 2022, shares issuable which could potentially dilute future earnings included were as follows:
​ | ​ | ​ | ​ | ​
​ | ​ | June 30,
​ |  | 2023 |  | 2022
​ | ​ | (in thousands)
Stock options |  | 292 |  | 622
Restricted stock units |  | 248 |  | 51
Warrants |  | 5,871 |  | 21
Series 2022 Preferred | ​ | — | ​ | *
Shares excluded from the calculation of diluted loss per share |  | 6,411 |  | 694
​ | ​ | ​ | ​ | ​
* Less than 1,000 | ​ | ​ | ​ | ​
​

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