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Earnings (Loss) Per Share (Tables)

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Schedule of the basic and diluted net loss per share

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 nine months ended September 30, 2025 and 2024:

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Three Months Ended

​

Nine Months Ended

​

​

September 30,

​

September 30,

​

2025

2024

2025

2024

Numerator:

​

​

​

​

​

​

​

​

​

​

​

​

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

​

$

(7,899)

​

$

(9,213)

​

$

(14,684)

​

$

(15,312)

​

​

​

​

​

​

​

​

​

​

​

​

​

Denominator:

​

​

​

​

​

​

​

​

​

​

​

​

Basic weighted average number of shares outstanding

​

3,918,993

​

2,352,135

​

​

2,904,399

​

2,246,569

Add: Effect of warrants

​

—

​

—

​

​

—

​

—

Add: Effect of stock options

​

​

—

​

​

—

​

​

—

​

​

—

Diluted weighted average number of shares outstanding

​

3,918,993

​

2,352,135

​

​

2,904,399

​

2,246,569

​

​

​

​

​

​

​

​

​

​

​

​

​

Basic earnings (loss) per share

​

$

(2.02)

​

$

(3.92)

​

$

(5.06)

​

$

(6.82)

Diluted earnings (loss) per share

​

$

(2.02)

​

$

(3.92)

​

$

(5.06)

​

$

(6.82)

Anti-dilutive Securities Excluded from Computation of Earnings (Loss) Per Share

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

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​	​	​	​	​	​	​	​	​
​		Three Months Ended			​	Nine Months Ended
​		September 30,			​	September 30,
​		2025		2024		2025		2024
Stock options	​	523,994	​	477,576	​	523,994	​	477,576
Warrants	​	1,476,455	​	129,899	​	1,476,455	​	129,899
Total	​	2,000,449		607,475	​	2,000,449		607,475

​

X

- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

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