XML 33 R14.htm IDEA: XBRL DOCUMENT v3.24.1.u1

Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2023

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, 2023 and 2022:

​

​	​	​	​	​	​	​	​
​	​	​	Year Ended				​
​	​	December 31,					​
​		2023			2022		​
Numerator:	​	​	​	​	​	​	​
Net loss attributable to Xcel Brands, Inc. stockholders (in thousands)	​	$	(21,052)	​	$	(4,018)	​
​	​	​	​	​	​	​	​
Denominator:	​	​	​	​	​	​	​
Basic weighted average number of shares outstanding	​	​	19,711,637		​	19,624,669
Add: Effect of warrants	​	​	—		​	—
Add: Effect of stock options	​	​	—	​	​	—	​
Diluted weighted average number of shares outstanding	​	​	19,711,637		​	19,624,669	​
​	​	​	​	​	​	​	​
Basic net loss per share	​	$	(1.07)	​	$	(0.20)	​
Diluted net per share	​	$	(1.07)	​	$	(0.20)	​

​

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,
​	​	2023		2022
Stock options	​	5,148,540	​	5,614,310
Warrants	​	1,116,065	​	116,065
Total		6,264,605		5,730,375

​

X

- References

No definition available.

+ Details

Name:	us-gaap_EarningsPerShareAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_EarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration