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Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2022

Earnings (Loss) Per Share [Abstract]

Earnings (Loss) Per Share

8. Earnings (Loss) Per Share

The following table is a reconciliation of the numerator and denominator of the basic and diluted net loss per share computations for the years ended December 31, 2022 and 2021:

​

​	​	​	​	​	​	​	​
​	​	​	Year Ended				​
​	​	December 31,					​
​		2022			2021		​
Numerator:	​	​	​	​	​	​	​
Net loss attributable to Xcel Brands, Inc. stockholders (in thousands)	​	$	(4,018)	​	$	(12,184)	​
​	​	​	​	​	​	​	​
Denominator:	​	​	​	​	​	​	​
Basic weighted average number of shares outstanding	​	​	19,624,669		​	19,455,987
Add: Effect of warrants	​	​	—		​	—
Add: Effect of stock options	​	​	—	​	​	—	​
Diluted weighted average number of shares outstanding	​	​	19,624,669		​	19,455,987	​
​	​	​	​	​	​	​	​
Basic net loss per share	​	$	(0.20)	​	$	(0.63)	​
Diluted net loss per share	​	$	(0.20)	​	$	(0.63)	​

​

As a result of the net loss presented for the Current Year and Prior Year, the Company calculated diluted loss per share using basic weighted-average shares outstanding for both years, as utilizing diluted shares would be anti-dilutive to loss per share.

​

The computation of basic and diluted loss per share excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive:

​

​	​	​	​	​	​
​	​	Year Ended			​
​	​	December 31,			​
​		2022		2021	​
Stock options	​	5,614,310	​	5,630,970	​
Warrants	​	116,065	​	116,065	​
Total	​	5,730,375		5,747,035

​

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- References

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-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

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI https://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

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