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						Nine-Month Periods Ended
	October 31, 2020			November 2, 2019			October 31, 2020			November 2, 2019
Numerator:
Net loss	$	(4,748,000	)	$	(6,741,000	)	$	(10,522,000	)	$	(37,908,000	)
Earnings allocated to participating share awards (a)	—			—			—			—
Net loss attributable to common shares — Basic and diluted	$	(4,748,000	)	$	(6,741,000	)	$	(10,522,000	)	$	(37,908,000	)
Denominator:
Weighted average number of common shares outstanding — Basic (b)	12,177,990			7,577,028			10,000,383			7,286,380
Dilutive effect of stock options, non-vested shares and warrants (c)	—			—			—			—
Weighted average number of common shares outstanding — Diluted	12,177,990			7,577,028			10,000,383			7,286,380
Net loss per common share	$	(0.39	)	$	(0.89	)	$	(1.05	)	$	(5.20	)
Net loss per common share — assuming dilution	$	(0.39	)	$	(0.89	)	$	(1.05	)	$	(5.20	)

(a) During fiscal 2018, the Company issued a restricted stock award that is a participating security. For the three and nine-month periods ended October 31, 2020 and November 2, 2019, the entire undistributed loss is allocated to common shareholders.

(b) For the three and nine-month periods ended October 31, 2020, the basic earnings per share computation included 55,000 and 28,000 outstanding fully-paid warrants to purchase shares of the Company's common stock at a price of $0.001 per share.

(c) For the three and nine-month periods ended October 31, 2020, there were 992,000 and 476,000 incremental in-the-money potentially dilutive common shares outstanding, and 75,000 and 40,000 for the three and nine-month periods ended November 2, 2019. 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.