Company: HCTI
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001213900-25-109581
Chunk: 37

Company: Healthcare Triangle, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 37
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 per share

The Company presents basic and diluted earnings
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 dilutive potential common stocks, 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 equally 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.

Schedule of earning per share

    Three Months Ended September 30, 

    2025  
    2024 
  
    Net loss attributable to common stockholders 
    $(1,906) 
    $(1,249)
  
    Weighted average shares outstanding – basic and diluted(#) 
     4,443,784  
     22,756 
  
    Basic and diluted EPS - Stockholders 
     (0.42) 
     (54.78)
  
    Basic and diluted EPS - NCI 
    $(0.00) 
    $- 

    Nine Months Ended September 30, 

    2025  
    2024 
  
    Net loss attributable to common stockholders 
    $(4,973) 
    $(4,621)
  
    Weighted average shares outstanding – basic and diluted(#) 
     2,215,435