A reconciliation of net loss per share calculations and the number of shares used in the calculation of basic loss per share and diluted loss per share is as follows:



	Three-Month Periods Ended						Six-Month Periods Ended
	August 3, 2019			August 4, 2018			August 3, 2019			August 4, 2018
Numerator:
Net loss (a)	$	(10,177,000	)	$	(40,000	)	$	(31,167,000	)	$	(3,026,000	)
Earnings allocated to participating share awards (b)	—			—			—			—
Net loss attributable to common shares — Basic and diluted	$	(10,177,000	)	$	(40,000	)	$	(31,167,000	)	$	(3,026,000	)
Denominator:
Weighted average number of common shares outstanding — Basic	75,502,646			66,009,117			71,410,554			65,685,034
Dilutive effect of stock options, non-vested shares and warrants (c)	—			—			—			—
Weighted average number of common shares outstanding — Diluted	75,502,646			66,009,117			71,410,554			65,685,034
Net loss per common share	$	(0.13	)	$	(0.00	)	$	(0.44	)	$	(0.05	)
Net loss per common share — assuming dilution	$	(0.13	)	$	(0.00	)	$	(0.44	)	$	(0.05	)

(a) The net loss for the three and six-month periods ended August 3, 2019 includes costs related to executive and management transition of $310,000 and $2,341,000, respectively, restructuring costs of $5,165,000 and rebranding costs of $238,000. In addition, the six-month period ended August 3, 2019 includes an inventory impairment write-down of $6,050,000. The net loss for the three and six-month periods ended August 4, 2018 includes costs related to executive and management transition of $0 and $1,024,000 and contract termination costs of $0 and $753,000.

(b) During the fourth quarter of fiscal 2018, the Company issued a restricted stock award that is a participating security. For the three and six-month periods ended August 3, 2019, the entire undistributed loss is allocated to common shareholders.

(c) For the three and six-month periods ended August 3, 2019, there were 284,000 and 229,000 incremental in-the-money potentially dilutive common shares outstanding, and 543,000 and 272,000 for the three and six-month periods ended August 4, 2018. The incremental in-the-money potentially dilutive common stock shares are excluded from the computation of diluted earnings per share, as the effect of their inclusion would be anti-dilutive.