a.k.a. Brands Holding Corp. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Net Income (Loss) Per Share

Net Income (Loss) Per Share

3 Months Ended

Mar. 31, 2023

The following table sets forth the computation of basic and diluted net income (loss) per share and a reconciliation of the weighted average number of shares outstanding:


	Three Months Ended March 31,
	2023		2022
Numerator:
Net income (loss)	$	(9,553)	$	1,525
Denominator:
Weighted-average common shares outstanding, basic	129,040,617		128,647,836
Dilutive securities:

RSUs	—		5,585

Weighted-average common shares outstanding, diluted	129,040,617		128,653,421
Net income (loss) per share:
Net income (loss) per share, basic	$	(0.07)	$	0.01
Net income (loss) per share, diluted	$	(0.07)	$	0.01

Basic net income (loss) per share is calculated by dividing net income (loss) for the period by the weighted-average number of shares of common stock for the period. Diluted net income (loss) per share has been calculated in a manner consistent with that of basic net income (loss) per share while giving effect to shares of potentially dilutive stock option and RSU grants, as well as ESPP purchase rights, outstanding during the period, if applicable. Due to the net loss for the three months ended March 31, 2023, no potentially dilutive securities had an impact on diluted loss per share for such period. For the three months ended March 31, 2023 and 2022, respectively, 1,535,696 and 1,159,131 shares were excluded from the calculation of weighted-average diluted common shares outstanding as they had an anti-dilutive effect.