NOTE
21 – LOSS PER SHARE
Basic
loss per share is computed by dividing net loss by the weighted average number of shares outstanding during the year. The weighted average
number of shares of Common Stock used in computing basic and diluted loss per Common Stock for the years ended December 31, 2025 and
2024, are as follows:
SCHEDULE OF BASIC AND DILUTED LOSS PER SHARE
| | |
2025 |
| |
2024 |
|
| | |
Year
ended December 31 |
|
| | |
2025 |
| |
2024 |
|
| | |
Number
of shares |
|
| | |
|
| |
|
|
| Net loss from continuing operation
attributable to stockholders | |
| (3,443 |
) | |
| (4,165 |
) |
| Net loss from discontinued
operations attributable to stockholders | |
| (561 |
) | |
| (1,028 |
) |
| Net loss attributable
to stockholders | |
| (4,004 |
) | |
| (5,193 |
) |
| | |
| |
| |
| |
|
| Net loss from continuing
operation attributable to stockholders | |
| (3,443 |
) | |
| - |
|
| Adjustment for change
in fair value of warrant liabilities | |
| (2,429 |
) | |
| - |
|
| Adjusted net loss from continuing operations
used for diluted loss per share | |
| (5,872 |
) | |
| - |
|
| | |
| |
| |
| |
|
| Weighted average number of shares of Common
Stock used in basic loss per share (1) | |
| 1,132,707 |
| |
| 187,215 |
|
| Effects of dilutive securities | |
| 155,542 |
| |
| - |
|
| Weighted average number
of shares used in diluted earnings (loss) per share | |
| 1,288,249 |
| |
| 187,215 |
|
| | |
| |
| |
| |
|
| Basic loss per share from continuing operations
attributable to stockholders | |
| (3.04 |
) | |
| (22.25 |
) |
| Basic loss per share from
discontinued operations attributable to stockholders | |
| (0.50 |
) | |
| (5.49 |
) |
| Basic loss per share attributable
to stockholders | |
| (3.54 |
) | |
| (27.74 |
) |
| | |
| |
| |
| |
|
| Diluted loss per share from continuing
operations attributable to stockholders | |
| (8.11 |
) | |
| (22.25 |
) |
| Diluted loss per share
from discontinued operations attributable to stockholders | |
| (0.50 |
) | |
| (5.49 |
) |
| Diluted loss per share
attributable to stockholders | |
| (8.61 |
) | |
| (27.74 |
) |
| (1) | | The increase in
the weighted average number of shares of common stock outstanding for the year ended December 31, 2025 compared to 2024 reflects shares
issued in connection with the MitoCareX acquisition, issuances of common stock under the Company’s PIPE Agreement and SEPA II (including
shares issued upon the exercise of warrants issued as part of the PIPE Agreement), and issuances of common stock to service providers
and officers. |
(2)
For purposes of calculating diluted loss per share from continuing operations for the year ended December 31, 2025, the Company adjusted
net loss from continuing operations attributable to stockholders to exclude changes in the fair value of warrant liabilities recorded
during the year, as the warrants are assumed to be exercised for diluted EPS purposes.
(3)
For the year ended December 31, 2024, all potentially dilutive securities were anti-dilutive and therefore excluded from the computation
of diluted loss per share. For the year ended December 31, 2025, potentially dilutive securities were included in the computation of
diluted earnings per share from continuing operations as their effect was dilutive after adjusting the numerator for the change in the
fair value of warrant liabilities.
NEXENTIS
TECHNOLOGIES INC.
NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS
(USD
in thousands, except share and per share data)
|