EARNINGS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2023

Reconciliation of basic and diluted earnings per share

The following is a reconciliation of the weighted-average shares outstanding used in the calculation of basic and diluted earnings per share ("EPS") for the three months ended March 31, 2023 and 2022 (in thousands, except per share data):


	Three Months Ended March 31,
	2023		2022
Net loss attributable to Heska Corporation	$	(10,125)	$	(9,986)

Basic weighted-average common shares outstanding	10,390		10,273
Dilutive effect of stock options and restricted stock	—		—
Diluted weighted-average common shares outstanding	10,390		10,273

Basic loss per share attributable to Heska Corporation	$	(0.97)	$	(0.97)
Diluted loss per share attributable to Heska Corporation	$	(0.97)	$	(0.97)

Schedule of antidilutive securities excluded from computation of earnings per share

The following potentially outstanding common shares from conversion of the Notes, stock options and restricted stock awards were excluded from the computation of diluted EPS because the effect would have been antidilutive (in thousands):


	Three Months Ended March 31,
	2023	2022
Convertible Senior Notes	996	996
Stock options and restricted stock	217	356
	1,213	1,352