15.         Net Loss Per Share

The following table sets forth the computation of basic and diluted net loss per common share:

^(*) For the three months ended March 31, 2026, the deemed dividend represents the periodic accretion of the redeemable Series B Preferred Stock's carrying amount to its full redemption value of $5,852, which increases loss available to common stockholders used for the basic and diluted net loss per common share calculation. Refer to Note 11. Capitalization and Equity Structure – Series B Convertible Preferred Shares and Warrants for additional information regarding the January 2026 Series B Preferred Stock.

^(**) For the three months ended March 31, 2025, the deemed dividend represents the Company's incremental fair value of the March 2025 Inducement Warrant over the gross proceeds received, which increases loss available to common stockholders used for the basic and diluted net loss per common share calculation. Refer to Note 11. Capitalization and Equity Structure – Series B Convertible Preferred Shares and Warrants for additional information regarding the March 2025 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: