Company: RPID
Filing Date: 2025-08-12
Form Type: 10-Q
Source: 0001380106-25-000174
Chunk: 344

Company: RAPID MICRO BIOSYSTEMS, INC.
Filing Date: 2025-08-12
Form: 10-Q
Item: Part I, Item 8
Chunk 344
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30,2025202420252024Numerator:Net loss$(11,858)$(12,578)$(23,121)$(25,900)Denominator:Weighted average Class A common shares outstanding—basic and diluted 40,149,07338,306,97239,602,75538,121,641Weighted average Class B common shares outstanding—basic and diluted 4,499,5295,309,5294,718,8115,309,529Total shares for EPS—basic and diluted 44,648,60243,616,50144,321,56643,431,170Net loss per share attributable to Class A common stockholders—basic and diluted $(0.27)$(0.29)$(0.52)$(0.60)Net loss per share attributable to Class B common stockholders—basic and diluted $(0.27)$(0.29)$(0.52)$(0.60)The Company’s potentially dilutive securities, which include stock options, restricted stock units, and common stock warrants, have been excluded from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share is the same. The Company excluded the following potential common shares, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share for the periods indicated because including them would have had an anti-dilutive effect:June 30,20252024Options to purchase common stock7,100,8267,212,631Unvested restricted common stock3,174,5722,263,307Warrants to purchase common stock284,165286,324Options to purchase common stock under ESPP96,21436,78810,655,7779,799,050

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13. Leases

The Company determines if an arrangement is or contains a lease at inception, which is the date on which the terms of the contract are agreed to, and the agreement creates enforceable rights and obligations. Under ASC 842, a contract is or contains a lease when (i) explicitly or implicitly identified assets have been deployed in the contract and (ii) the customer obtains substantially all of the economic benefits from the use of that underlying asset and directs how and for what purpose the asset is used during the term of the contract. The Company also considers whether its service arrangements