Company: LIDRW
Filing Date: 2025-02-24
Form Type: 10-K
Source: 0001437749-25-004906
Chunk: 509

Company: AEye, Inc.
Filing Date: 2025-02-24
Form: 10-K
Item: Item 3
Chunk 509
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 and other current liabilities in the consolidated balance sheets. As of and for the year ended  December 31, 2024 and 2023, there were no interest or penalties recorded.

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   Net Loss per Share   Basic net loss per share is computed using net loss available to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted net loss per share reflects the dilutive effects of stock options, restricted stock units, preferred stock, stock to be issued under the ESPP, convertible notes, and warrants outstanding during the period to the extent such securities would not be anti-dilutive and is determined using the if-converted and treasury stock methods.   The Company calculates weighted average number of common shares outstanding during the period using the Company’s common stock outstanding.   Basic and diluted net loss per share attributable to common stockholders was the same for all periods presented as the inclusion of all potentially dilutive securities outstanding was anti-dilutive, as AEye is currently operating in a net loss position.

   Comprehensive Income (Loss)   Comprehensive income (loss) includes all changes in equity (net assets) from non-owner sources during a period, changes in fair value due to instrument-specific credit risk, and net unrealized gains (losses) on available-for-sale debt securities.

   Recent Accounting Pronouncements   In  December 2023, the Financial Accounting Standards Board (“FASB”), issued Accounting Standards Update ("ASU") 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures to increase the transparency and usefulness of income tax information through improvements to the income tax disclosures primarily related to the rate reconciliation and income taxes paid information. The guidance is effective for fiscal years beginning after  December 15, 2024. The Company is currently in the process of evaluating the effects of the new guidance.   In  November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses, which requires annual and interim disclosure of disaggregated disclosures of certain costs and expenses on the income statement. The standard is effective for fiscal years beginning after  December 15, 2026, and interim periods within fiscal years beginning after  December 15, .2027, with early adoption permitted. Amendments are applied on a prospective basis with retrospective application permitted. The Company is currently evaluating the impact of this guidance.     Recently Adopted Accounting Pronouncements   The Company adopted ASU 202