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, 2025

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,*
	*2025*			*2024*
Numerator:
Net loss applicable to common stockholders	$	(11,695	)	$	(11,330	)
Adjustment for deemed dividend (*)		(226	)		-
Adjusted net loss used for basic and diluted calculation	$	(11,921	)	$	(11,330	)

Denominator:
Weighted-average number of common shares, basic and diluted		2,426			1,344

Net loss per common share:
Basic and diluted	$	(4.91	)	$	(8.43	)

^(*) Deemed dividend represents the Company's incremental fair value of the Inducement Warrant over the gross proceeds received, which reduces income available to common stockholders used for the basic and diluted net loss per common share calculation. Refer to Note 12. Capitalization and Equity Structure — Warrants for additional information regarding the Inducement Warrant.

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,*
	*2025*		*2024*
Options to purchase common stock		11		12
Restricted stock units		86		68
B. Riley Promissory Note conversion option		488		—
Warrants for common stock		807		866
Total common stock equivalents		1,392		947