Ekso Bionics Holdings, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Net Loss Per Share

Net Loss Per Share

9 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

Net Loss Per Share

15. Net Loss Per Share

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

	Three months ended September 30,				Nine months ended September 30,
	2016		2015		2016		2015
Numerator:
Net loss applicable to common stockholders
Basic	$	(11,494)	$	(5,185)	$	(28,239)	$	(14,945)
Adjustment for revaluation of warrant liability		-		-		(3,030)		-
Diluted	$	(11,494)	$	(5,185)	$	(31,269)	$	(14,945)

Denominator:
Weighted-average number of shares, basic		19,005		14,606		16,888		14,578
Effect of dilutive warrants		-		-		707		-
Weighted-average numbers of shares, diluted		19,005		14,606		17,595		14,578

Net loss per share, basic	$	(0.60)	$	(0.35)	$	(1.67)	$	(1.03)
Net loss per share, diluted	$	(0.60)	$	(0.35)	$	(1.78)	$	(1.03)

Recognition of previously deferred revenue and cost of goods in the nine months ended September 30, 2016 reduced net loss applicable to common stockholders by $2,358, or $0.14 per share (see Note 2. Basis of Presentation and Summary of Significant Accounting Policies and Estimates – Medical Device Revenue and Cost of Revenue Recognition).

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

	Three months ended September 30,				Nine months ended September 30,
	2016		2015		2016		2015
Options to purchase common stock		2,474		1,832		2,474		1,832
Warrants for common stock		4,085		1,963		1,963		1,963
Total common stock equivalents		6,559		3,795		4,437		3,795