
	For the Year Ended December 31,
	2025			2024		2023
Net (loss) income per share – basic
Net (loss) income (thousands of U.S. dollars)	$	(14,448	)	$	14,770	$	(14,584	)
Weighted average number of shares outstanding (thousands of shares as previously calculated)	NA			NA		$	101,984
Weighted average number of shares outstanding (thousands of shares restated)		190,978			190,542		116,135
Net (loss) income per share (U.S. dollars) − basic (as previously calculated, prior to Rights Offering)	NA			NA		$	(0.14	)
Net (loss) income per share (U.S. dollars) − basic (as on the Consolidated Statement of Operations)	$	(0.08	)	$	0.08	$	(0.13	)

Net (loss) income per share − diluted
Net (loss) income (thousands of U.S. dollars)	$	(14,448	)	$	14,770	$	(14,584	)
Interest on convertible debentures	NA				2,400	NA
	$	(14,448	)	$	17,170	$	(14,584	)
Weighted average number of shares outstanding (thousands of shares as previously calculated)	NA			NA			101,984
Weighted average number of shares outstanding (thousands of shares restated)		190,978			190,542		116,135
Dilutive debentures on convertible debt (thousands of shares) (1)		-			45,128		-
Dilutive RSUs and PRSUs (thousands of shares) (2)		-			2,556		-
Dilutive New DSUs (thousands of shares) (2)		-			2,013		-
Weighted average number of shares outstanding (thousands of shares)		190,978			240,239		116,135
Net (loss) income per share (U.S. dollars) − diluted (as previously calculated, prior to Rights Offering)	NA			NA		$	(0.14	)
Net (loss) income per share (U.S .dollars) − diluted (as on the Consolidated Statement of Operations)	$	(0.08	)	$	0.07	$	(0.13	)

(1) For years ended December 31, 2025 and 2023, the Net loss per share - diluted excludes the effect of 34.5 million and 156.8 million shares, respectively, that would be issued if the principal amount of the Debentures were settled in our common shares at the year-end price and are excluded as they would be anti-dilutive. For the year ended December 31, 2024, the Net income per share − diluted includes the effect of 45.1 million shares related to the Debentures as they would have the potential to dilute basic earnings per share.

(2) For the years ended December 31, 2025 and 2023, the Net loss per share − diluted excludes the effect of 5.5 million and 3.6 million RSUs (including PRSUs) and nil and 1.8 million PSUs and 2.3 million and 1.8 million New DSUs, respectively, as these would be anti-dilutive. For the year ended December 31, 2024, the Net income per share − diluted includes the effect of 2.3 million RSUs (including PRSUs) and 2.0 million New DSUs would have the potential to dilute basic earnings per share.