Company: RPTX
Filing Date: 2025-03-03
Form Type: 10-K
Source: 0000950170-25-030405
Chunk: 117

Company: Repare Therapeutics Inc.
Filing Date: 2025-03-03
Form: 10-K
Item: Item 1B
Chunk 117
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 tax benefits on the income tax expense line in the accompanying consolidated statement of operations and comprehensive loss. As of December 31, 2024 and 2023, no accrued interest or penalties are included on the related tax liability line in the consolidated balance sheet. 

132

17. Net Loss per ShareThe following table summarizes the computation of basic and diluted net loss per share attributable to common shareholders of the Company: 

        Year Ended December 31,

        2024

        2023

        (in thousands, except share and per share data)

        Numerator:

        Net loss
         
        $
        (84,689
        )
         
        $
        (93,796
        )

        Denominator:

        Weighted-average number of common shares outstanding—basic and    diluted

        42,411,085

        42,093,293

        Net loss per share—basic and diluted
         
        $
        (2.00
        )
         
        $
        (2.23
        )
       
      The Company’s potentially dilutive securities, which include options to purchase common shares, restricted share units, and shares issuable under the ESPP, have been excluded from the computation of diluted net loss per share attributable to common shareholders as the effect would be to reduce the net loss per share attributable to common shareholders. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net loss per share attributable to common shareholders 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 attributable to common shareholders for the periods indicated because including them would have had an anti-dilutive effect: 

        Year Ended December 31,

        2024

        2023

        Options to purchase common shares

        10,883,904

        10,097,771

        Restricted share units

        764,159

        603,685

        Estimated shares issuable under the ESPP

        82,119

        55,327

18. Government Assistance The Company incurred research and development expenditures which are eligible for refundable investment tax credits. The refundable investment tax credits recorded are based on management’s estimates of amounts expected to be recovered and are subject to audit by the taxation authorities. These amounts have been recorded as a reduction of research and development expenditures in the amounts of $0.9 million