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Earnings (Loss) Per Share

12 Months Ended

Dec. 31, 2024

Earnings 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, 2024 and 2023:

​

​	​	​	​	​	​	​
​	​	Year Ended
​	​	December 31,
​		2024			2023
Numerator:	​	​	​	​	​	​
Net loss attributable to Xcel Brands, Inc. stockholders (in thousands)	​	$	(22,395)	​	$	(21,052)
​	​	​	​	​	​	​
Denominator:	​	​	​	​	​	​
Basic weighted average number of shares outstanding	​	​	2,275,332		​	1,971,072
Add: Effect of warrants	​	​	—		​	—
Add: Effect of stock options	​	​	—	​	​	—
Diluted weighted average number of shares outstanding	​	​	2,275,332		​	1,971,072
​	​	​	​	​	​	​
Basic net income (loss) per share	​	$	(9.84)	​	$	(10.68)
Diluted net income (loss) per share	​	$	(9.84)	​	$	(10.68)

​

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,
​		2024		2023
Stock options	​	472,392	​	514,854
Warrants	​	263,957	​	111,606
Total	​	736,349		626,460

​

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- References

No definition available.

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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

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