Registration of securities issued in business combination transactions

Note 7 - Earnings (Loss) Per Share

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Note 7 - Earnings (Loss) Per Share
 3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2023
Notes to Financial Statements    
Earnings Per Share [Text Block]

Note 6. Loss per Share

 

Net income (loss) per common share is calculated in accordance with Accounting Standards Codification (“ASC”) Topic 260: Earnings per Share (“ASC 260”). Basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive. In periods where the Company has a net loss, all dilutive securities are excluded.

 

The components of basic and diluted EPS were as follows (in thousands, except per share data). 

 

   

Three Months Ended March 31,

  
   

2024

    

2023

  

Net loss attributable to NextPlat Corp common shareholders

   $ (1,481 )   $ (1,187 )
                 

Basic weighted average common shares outstanding

     18,725       14,415  

Potentially dilutive common shares

     —       —  
                 

Diluted weighted average common shares outstanding

     18,725       14,415  
                 

Weighted average loss per common share - basic and diluted

   $ (0.08 )   $ (0.08 )
                 
                 

Potentially dilutive common shares excluded from the calculation of diluted weighted average loss per common share:

                

Stock options

     105       100  
      105       100  

 

Note 7. Earnings (Loss) per Share

 

Net income (loss) per common share is calculated in accordance with Accounting Standards Codification (“ASC”) Topic 260: Earnings per Share (“ASC 260”). Basic income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. The computation of diluted net loss per share does not include dilutive common stock equivalents in the weighted average shares outstanding as they would be anti-dilutive. In periods where the Company has a net loss, all dilutive securities are excluded. The components of basic and diluted EPS were as follows (in thousands, except per share data):

 

   

Year Ended December 31,

  
   

2023

    

2022

  

Net loss attributable to NextPlat Corp common shareholders

   $ (3,778 )   $ (9,161 )
                 

Basic weighted average common shares outstanding

     17,494       9,592  

Potentially dilutive common shares

     —       —  
                 

Diluted weighted average common shares outstanding

     17,494       9,592  
                 

Basic weighted average earnings (loss) per common share

   $ (0.22 )   $ (0.96 )

Diluted weighted average earnings (loss) per common share

   $ (0.22 )   $ (0.96 )
                 
                 

Potentially dilutive common shares excluded from the calculation of diluted weighted average loss per common share:

                

Stock options

     136       265  

Common stock purchase warrants

     675       1,403  
      811       1,668