Basic EPS excludes dilution for potentially dilutive securities and is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted EPS reflects the potential dilution under the treasury method that could occur if securities or other contracts to issue common stock were exercised or converted into common stock and the if-converted method for convertible debt securities. For periods where the Company has presented a net loss, potentially dilutive securities are excluded from the computation of diluted EPS as they would be antidilutive.

The following tables summarize the components of the basic and diluted EPS computations (in thousands, except per share amounts):


	Year Ended December 31,
	2023			2022			2021
EPS — basic and diluted:
Net loss (numerator)	$	(11,938	)	$	(87,400	)	$	(80,926	)
Weighted average common shares (denominator)		267,014			257,092			249,244
Net loss per share	$	(0.04	)	$	(0.34	)	$	(0.32	)

Common shares issuable represents incremental shares of common stock which consist of stock options, restricted stock units, warrants, and shares that could be issued upon conversion of the Senior convertible notes and the Mann Group convertible notes.

Potentially dilutive securities outstanding which were considered antidilutive are summarized as follows (in shares):


	Year Ended December 31,
	2023		2022		2021
Senior convertible notes		44,120,463		44,120,463		44,120,463
RSUs and Market RSUs(1)		7,855,144		18,886,710		7,609,025
Common stock options and PNQs		8,400,611		9,074,587		10,655,146
Mann Group convertible notes		3,370,000		3,370,000		7,370,000
Employee stock purchase plan		—		—		243,375
Total shares		63,746,218		75,451,760		69,998,009

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(1)	Market RSUs issued in 2021, 2022, and 2023 are included at the share delivery of 0%, 140%, and 0%, respectively, in accordance with a valuation assessment obtained as of December 31, 2023.