Company: ALCE
Filing Date: 2025-11-03
Form Type: 10-Q
Source: 0001213900-25-105077
Chunk: 153

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-11-03
Form: 10-Q
Item: Part I, Item 8
Chunk 153
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 Commission (“SEC”).

Net Income / (Loss) Per Share

Net income / (loss) per share
is computed pursuant to ASC 260, Earnings per Share. Basic net income / (loss) per share attributable to common shareholders is computed
by dividing net income / (loss) attributable to common shareholders by the weighted average number of common stock outstanding for the
period. Diluted net income / (loss) per share attributable to common shareholders is computed by dividing net loss attributable to common
shareholders by the weighted average number of common stock outstanding for the period plus the number of common stock that would have
been outstanding if all potentially dilutive common stock had been issued, using the treasury stock method or if-converted method, as
applicable. Potentially dilutive shares related to warrants and convertible notes were excluded from the calculation of diluted net income
/ (loss) per share due to their anti-dilutive effect due to losses in 2024 and 2025. The following table sets forth the outstanding potentially
dilutive securities that have been excluded in the calculation of diluted net loss per share because their inclusion would be anti-dilutive:

    Three Months Ended 
June 30,  
    Six Months Ended June 30, 

    2025  
    2024  
    2025  
    2024 
  
    Warrants 
     15,717  
     8,313  
     15,717  
     8,313 
  
    Convertible Notes 
     -  
     -  
     107,519  
     - 
  
    Total 
     15,717  
     8,313  
     123,236  
     8,313 

8

Stock-Based Compensation

The Company accounts for stock-based
compensation in accordance with ASC 718. Stock-based compensation expense for equity instruments issued to employees and non-employees
is measured based on the grant-date fair value of the awards. The fair value of each stock unit is determined based on the valuation of
the Company’s stock on the date of grant. The fair value of each stock option is estimated on the date of grant using the Black-Scholes-Merton
stock option pricing valuation model. The Company uses a simplified method for calculating the expected term of their options. The Company
recognizes compensation costs using the straight-line method for equity compensation awards over the requisite service