Net Earnings (Loss) per Share

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Net Earnings (Loss) per Share

8. Net Earnings (Loss) per Share

Basic income/loss per share (“EPS”) is computed by dividing net income/loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential shares of common stock outstanding during the period, including stock options and RSUs, unless the inclusion would be anti-dilutive.

The computation of diluted EPS excludes the common stock equivalents of the following potentially dilutive securities because they were either contingently issuable shares or because their inclusion would be anti-dilutive:

	Three Months Ended March 31,
	2024		2023
RSUs	$	1,807,119	$	1,917,231

There were no reconciling items for the three months ended March 31, 2024 or March 31, 2023.

The calculation of Basic EPS includes the effects of 1,840,165 and 1,893,136 shares for the three months ended March 31, 2024 and 2023, respectively, with respect to RSU awards that have vested but have not yet been issued.