Basic and Diluted Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Abstract]

Summary of Basic Net Income (Loss) Per Share of Class A and Class B Common Stock

The following table sets forth (in thousands) the computation of net income (loss) attributable to the Company used to compute basic net income (loss) per share of Class A and Class B common stock for the quarter ended September 30, 2024.

(in thousands)	Three Months Ended September 30, 2024			Nine Months Ended September 30, 2024
Numerator:
Net income (loss)		(105,817	)		(82,874	)
Less: Net income attributable to Guardian Pharmacy, LLC before Corporate Reorganization		9,350			22,760
Less: Net income attributable to noncontrolling interests		6,823			16,356
Net income (loss) attributable to Guardian Pharmacy Services, Inc.		(121,990	)		(121,990	)

Summary of Basic and Diluted Net Income Per Share of Class A and Class B Common Stock

The following table sets forth the computation of basic and diluted net income per share of Class A and Class B common stock (in thousands, except share amounts, and per share amounts):

	Three Months Ended September 30, 2024						Nine Months Ended September 30, 2024
	Class A			Class B			Class A			Class B
Basic net income (loss) per share attributable to common stockholders
Numerator:
Allocation of net income (loss) attributable to Guardian Pharmacy Inc.	$	(16,560	)	$	(105,430	)	$	(16,560	)	$	(105,430	)
Denominator:
Weighted average number of shares of Class A and Class B common stock outstanding		8,300,000			52,843,311			8,300,000			52,843,311
Basic net income (loss) per share attributable to common stockholders	$	(2.00	)	$	(2.00	)	$	(2.00	)	$	(2.00	)
Diluted net income (loss) per share attributable to common stockholders
Numerator:
Allocation of net income (loss) attributable to Guardian Pharmacy Inc.	$	(16,560	)	$	(105,430	)	$	(16,560	)	$	(105,430	)
Denominator:
Number of shares used in basic computation		8,300,000			52,843,311			8,300,000			52,843,311
Dilutive Restricted Stock Units and Class B Common Stock		—			—			—			—
Weighted average shares of Class A and Class B common stock outstanding used to calculate diluted net income (loss) per share		8,300,000			52,843,311			8,300,000			52,843,311
Diluted net income (loss) per share attributable to common stockholders	$	(2.00	)	$	(2.00	)	$	(2.00	)	$	(2.00	)

Summary of Diluted Shares Outstanding as the Effect would have been Anti-Dilutive

The following potentially dilutive shares were not included in the calculation of diluted shares outstanding as the effect would have been anti-dilutive:

	Three Months Ended September 30, 2024						Nine Months Ended September 30, 2024
	Class A			Class B			Class A			Class B
Anti-dilutive unvested Restricted Stock Units and Class B Common Stock		60,543			385,460			60,543			385,460
Total anti-dilutive securities		60,543			385,460			60,543			385,460