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Net Loss Per Share | 12 Months Ended
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Dec. 31, 2024
Earnings Per Share [Abstract] |
Net Loss Per Share | Note 8 — Net Loss Per Share The Company has two classes of common stock, Class A and Class B. Shares of the Company’s Class B Common Stock do not share in the earnings or losses attributable to Direct Digital Holdings, Inc. and are therefore not participating securities. The Company uses the two-class method to calculate basic and diluted earnings per share as a result of outstanding participating securities in the form of warrants. The holders of warrants do not have a contractual obligation to share in the Company’s losses. As such, losses are attributed entirely to common stockholders and for periods in which the Company has reported a net loss, diluted loss per common share is the same as basic loss per common share. The following table sets forth the computation of the Company’s basic and diluted net loss per share (in thousands, except per share amounts):
| Year Ended December 31,
| 2024 |  | 2023
Net loss attributable to Class A shareholders and participating securities | (6,236) |  |  | (2,194)
Less: net loss allocated to participating securities | — |  | —
Net loss allocated to Class A shareholders | $ | (6,236) |  |  | $ | (2,194)
Weighted average common shares outstanding - basic | 3,758 |  | 2,988
Class B Common Stock | — |  | —
Options to purchase common stock | — |  | —
Unvested restricted stock units | — |  | —
Weighted average common shares outstanding - diluted | 3,758 |  | 2,988
Net loss per common share, basic | $ | (1.66) |  |  | $ | (0.73)
Net loss per common share, diluted | $ | (1.66) |  |  | $ | (0.73)
The following weighted-average outstanding shares of common stock equivalents were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented because including them would have been anti-dilutive (in thousands):
| Year Ended December 31,
| 2024 |  | 2023
Class B Common Stock | 10,868 |  | 11,249
Options to purchase common stock | 352 |  | 511
Restricted stock units | 364 |  | 347
Total excludable from net loss per share attributable to common stockholders - diluted | 11,584 |  | 12,107

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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