Ekso Bionics Holdings, Inc. Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Note 3 - Net Loss Per Share of Common Stock

Note 3 - Net Loss Per Share of Common Stock

12 Months Ended

Dec. 31, 2024

3. Net Loss Per Share of Common Stock

Basic net loss per share of common stock is computed using the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed, when applicable, using the weighted average number of shares of common stock, adjusted to include conversion of "in-the-money" stock options and warrants for common stock and release of common stock in connection with restricted stock units during the period, net of tax as follows:

	*Years ended December 31,*
	*2024*			*2023*
Numerator
Adjusted net loss used for dilution calculation	$	(11,330	)	$	(15,198	)

Denominator
Weighted-average number of shares outstanding⁽¹⁾		20,161			13,867
Effect of potential dilutive shares		—			—
Dilutive weighted-average number of shares outstanding		20,161			13,867

Net loss per share, basic and diluted	$	(0.56	)	$	(1.10	)

(1) Includes the weighted average effect of the Pre-Funded Warrant, the exercise of which requires nominal consideration for the delivery of the shares of common stock.

The following table sets forth potential shares of common stock that are not included in the calculation of diluted net loss per common share because to do so would be anti-dilutive as of the end of each period presented:

	*Years ended December 31,*
	*2024*		*2023*
Options to purchase common stock		183		252
Restricted stock units		1,025		1,305
Warrants for common stock⁽¹⁾		12,995		1,240
Total common stock equivalents		14,203		2,797

( 1) Represents the number of shares of common stock underlying our outstanding warrants as of such dates, except for the 2,900 shares of common stock underlying the Pre-Funded Warrant issued during the year ended December 31, 2024. The weighted average number of common shares outstanding, used in the basic and diluted Net loss per share as of December 31, 2024, includes the weighted average effect of the Pre-Funded Warrant issued in connection with the September 2024 firm commitment underwritten public offering, the exercise of which requires nominal consideration for the delivery of the shares of common stock. Refer to Note 12. Capitalization and Equity Structure — Warrants for additional information regarding the warrants.