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Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2023
Summary of operating revenues | Below is detail of operating revenues (in thousands):
|  | For the Three Months Ended |  |  | For the Nine Months Ended |
|  | September 30, |  |  | September 30, |
|  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Service based revenue, net |  |  |  |  |  |  |  |  |  |  |  |
Processing fees, net |  | $ | 39,166 |  |  | $ | 29,793 |  |  | $ | 108,153 |  |  | $ | 74,624 |
Tips |  |  | 14,548 |  |  |  | 17,496 |  |  |  | 41,447 |  |  |  | 45,991 |
Subscriptions |  |  | 5,119 |  |  |  | 5,192 |  |  |  | 16,150 |  |  |  | 13,691 |
Other |  |  | 346 |  |  |  | 314 |  |  |  | 990 |  |  |  | 748 |
Transaction based revenue, net |  |  | 6,632 |  |  |  | 4,012 |  |  |  | 19,234 |  |  |  | 10,109 |
Total |  | $ | 65,811 |  |  | $ | 56,807 |  |  | $ | 185,974 |  |  | $ | 145,163 |
Schedule of Earnings Per Share Basic And Diluted | The following table sets forth the computation of the Company’s basic and diluted net loss per share attributable to holders of common stock (in thousands, except share data):
|  | For the Three Months Ended September 30, |  | For the Nine Months Ended September 30, |
|  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Numerator |  |  |  |  |  |  |  |  |
Net loss |  | $ | (12,053 | ) | $ | (47,504 | ) | $ | (48,696 | ) | $ | (107,414 | )
Less: noncumulative dividend to convertible preferred stockholders |  |  | - |  |  | - |  |  | - |  |  | - |
Less: undistributed earnings to participating securities |  |  | - |  |  | - |  |  | - |  |  | - |
Net loss attributed to common stockholders—basic |  |  | (12,053 | ) |  | (47,504 | ) |  | (48,696 | ) |  | (107,414 | )
Add: undistributed earnings reallocated to common stockholders |  |  | - |  |  | - |  |  | - |  |  | - |
Net loss attributed to common stockholders—diluted |  | $ | (12,053 | ) | $ | (47,504 | ) | $ | (48,696 | ) | $ | (107,414 | )
Denominator |  |  |  |  |  |  |  |  |
Weighted-average shares of common stock—basic |  |  | 11,960,078 |  |  | 11,702,147 |  |  | 11,887,199 |  |  | 11,525,164 |
Dilutive effect of convertible preferred stock |  |  | - |  |  | - |  |  | - |  |  | - |
Dilutive effect of equity incentive awards |  |  | - |  |  | - |  |  | - |  |  | - |
Weighted-average shares of common stock—diluted |  |  | 11,960,078 |  |  | 11,702,147 |  |  | 11,887,199 |  |  | 11,525,164 |
Net loss per share |  |  |  |  |  |  |  |  |
Basic |  | $ | (1.01 | ) | $ | (4.06 | ) | $ | (4.10 | ) | $ | (9.32 | )
Diluted |  | $ | (1.01 | ) | $ | (4.06 | ) | $ | (4.10 | ) | $ | (9.32 | )
Summary of computation of diluted net loss (income) per share | The following potentially dilutive shares were excluded from the computation of diluted net loss per share for the periods presented because including them would have been antidilutive:
|  | For the Three Months Ended September 30, |  | For the Nine Months Ended September 30, |
|  |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Equity incentive awards |  |  | 2,408,298 |  |  | 1,493,939 |  |  | 2,408,298 |  |  | 1,493,939 |
Convertible debt |  |  | 312,500 |  |  | 312,500 |  |  | 312,500 |  |  | 312,500 |
Total |  |  | 2,720,798 |  |  | 1,806,439 |  |  | 2,720,798 |  |  | 1,806,439 |

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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 + Details
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