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Earnings (Loss) Per Share

6 Months Ended

Jun. 30, 2025

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

8. Earnings (Loss) Per Share

Basic earnings (loss) per share (“EPS”) is computed by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS reflects, in periods in which they have a dilutive effect, the effect of common shares issuable upon the exercise of stock options and warrants, using the treasury stock method. Diluted EPS excludes all potentially dilutive shares of common stock if their effect is anti-dilutive.

​

The following table is a reconciliation of the numerator and denominator of the basic and diluted earnings (loss) per share computations for the three and six months ended June 30, 2025 and 2024:

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​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended

​

Six Months Ended

​

​

June 30,

​

June 30,

​

2025

2024

2025

2024

Numerator:

​

​

​

​

​

​

​

​

​

​

​

​

Net (loss) income attributable to Xcel Brands, Inc. stockholders (in thousands)

​

$

(3,988)

​

$

195

​

$

(6,785)

​

$

(6,099)

​

​

​

​

​

​

​

​

​

​

​

​

​

Denominator:

​

​

​

​

​

​

​

​

​

​

​

​

Basic weighted average number of shares outstanding

​

2,403,639

​

2,349,014

​

​

2,388,694

​

2,193,206

Add: Effect of warrants

​

—

​

29

​

​

—

​

—

Add: Effect of stock options

​

​

—

​

​

4,836

​

​

—

​

​

—

Diluted weighted average number of shares outstanding

​

2,403,639

​

2,353,879

​

​

2,388,694

​

2,193,206

​

​

​

​

​

​

​

​

​

​

​

​

​

Basic net (loss) earnings per share

​

$

(1.66)

​

$

0.08

​

$

(2.84)

​

$

(2.78)

Diluted net (loss) earnings per share

​

$

(1.66)

​

$

0.08

​

$

(2.84)

​

$

(2.78)

​

As a result of the net loss for the current quarter, the current six months, and the prior year six months, the Company calculated diluted EPS using basic weighted average shares outstanding for such periods, as utilizing diluted shares would be anti-dilutive to loss per share.

​

The computation of diluted EPS excludes the following potentially dilutive securities because their inclusion would be anti-dilutive:  

​

​	​	​	​	​	​	​	​	​
​		Three Months Ended			​	Six Months Ended
​		June 30,			​	June 30,
​		2025		2024		2025		2024
Stock options	​	463,994	​	461,576	​	463,994	​	477,576
Warrants	​	1,395,664	​	129,793	​	1,395,664	​	129,899
Total	​	1,859,658		591,369	​	1,859,658		607,475

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X

- 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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