Net Loss Per Share

12 Months Ended

Dec. 31, 2025

5) Net Loss per share

The Company presents basic and diluted loss per share (“EPS”) data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all potential dilutive shares, including awards under stock-based compensation arrangements.

The Company’s unvested restricted stock awards are considered participating securities under FASB Codification topic, Earnings Per Share, because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a “participating security,” the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company’s common stock is computed using the more dilutive of the two-class method or the treasury stock method. The diluted EPS equals basic EPS due to anti-dilution.

Schedule of EPS:

	Year ended
	December 31,
	2025			2024
Net loss attributable to common stockholders	$	(9,428	)	$	(5,969	)
Net loss attributable to non-controlling interest	$	(37	)	$	-
Weighted average shares outstanding used in basic per common share computations		61,873			353
Basic / Diluted EPS – Stockholders	$	(152.3	)	$	(16,909.3	)
Basic / Diluted EPS – Non-controlling interest	$	(0.6	)	$	-

Healthcare Triangle, Inc. 10-K/A