Loss Per Share

12 Months Ended

Dec. 31, 2023

11. Loss Per Share

Basic loss per share is computed using the weighted-average number of outstanding shares of common stock during the period. Diluted loss per share is computed using the weighted-average number of outstanding shares of common stock and, when dilutive, potential shares of common stock outstanding during the period (“Common stock equivalents”). Common stock equivalents consist of incremental shares issuable upon the assumed exercise of stock options and vesting of restricted stock units utilizing the treasury stock method. There were no common stock equivalents for 2023 and 2022. The computation of loss per share is as follows:


	For the Year Ended December 31,
(in thousands, except per share data)	2023			2022 (As restated)

Loss per share, basic and diluted:
Net loss attributable to common shareholders	$	(5,802	)	$	(3,891	)
Shares used in computation:
Weighted-average common stock outstanding		21,501			20,716
Weighted-average number of shares		21,501			20,716
Loss per share, basic and diluted	$	(0.27	)	$	(0.19	)

We excluded the effect of the below elements from our calculation of diluted loss per share, as their inclusion would have been anti-dilutive, as there were no earnings attributable to common shareholders.:


	For the Year Ended December 31,
(in thousands)	2023		2022

Employee stock options and restricted stock units		1,762		336