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Basic and Diluted Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2024

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 year ended December 31, 2024.


(in thousands)	Year Ended December 31, 2024

Numerator:
Net income (loss)	$	(71,033	)
Less: Net income attributable to Guardian Pharmacy, LLC prior to the Corporate Reorganization		22,760
Less: Net income attributable to noncontrolling interests		16,254

Net income (loss) attributable to Guardian Pharmacy Services, Inc.	$	(110,047	)

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):


	Year Ended December 31, 2024
	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.	$	(16,261	)	$	(93,786	)
Denominator:
Weighted average number of shares of Class A and Class B common stock outstanding		9,162,500			52,843,311

Basic net income (loss) per share attributable to common stockholders	$	(1.77	)	$	(1.77	)

Diluted net income (loss) per share attributable to common stockholders
Numerator:
Allocation of net income (loss) attributable to Guardian Pharmacy Inc.	$	(16,261	)	$	(93,786	)
Denominator:
Number of shares used in basic computation		9,162,500			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		9,162,500			52,843,311

Diluted net income (loss) per share attributable to common stockholders	$	(1.77	)	$	(1.77	)

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:


	Year Ended December, 31 2024
	Class A		Class B

Anti-dilutive unvested Restricted Stock Units and Class B Common Stock		99,892		576,113

Total anti-dilutive securities		99,892		576,113