Company: ATRA
Filing Date: 2025-03-07
Form Type: 10-K
Source: 0000950170-25-035507
Chunk: 211

Company: Atara Biotherapeutics, Inc.
Filing Date: 2025-03-07
Form: 10-K
Item: Item 1B
Chunk 211
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 our disclosures.

3.Net Loss per Common Share Basic net loss per common share is calculated by dividing net loss by the weighted-average number of shares of common stock and pre-funded warrants outstanding during the period, without consideration of common share equivalents. Diluted net loss per common share is computed by dividing net loss by the weighted-average number of shares of common stock, pre-funded warrants and common share equivalents outstanding for the period. The pre-funded warrants are included in the computation of basic and diluted net loss per common share as the exercise price is negligible and the pre-funded warrants are fully vested and exercisable. Common share equivalents are only included in the calculation of diluted net loss per common share when their effect is dilutive. Potential dilutive securities, which include unvested RSUs, unvested performance-based RSUs and performance-based options to purchase common stock for which established performance criteria have been achieved as of the end of the respective periods, vested and unvested options to purchase common stock and shares to be issued under our employee stock purchase plan (ESPP), have been excluded from the computation of diluted net loss per common share as the effect is antidilutive. Therefore, the denominator used to calculate both basic and diluted net loss per common share is the same in all periods presented. 

111

The following table represents the potential common shares issuable pursuant to outstanding securities as of the dates listed that were excluded from the computation of diluted net loss per common share, as their inclusion would have an antidilutive effect: 

        As of December 31,

        2024

        2023

        Unvested RSUs
         
        414,470

        250,449

        Vested and unvested options
         
        222,333

        428,266

        ESPP share purchase rights
         
        5,971

        7,434

        Total
         
        642,774

        686,149

4.Financial InstrumentsThe following tables summarize the estimated fair value and related valuation input hierarchy of our available-for-sale securities as of each period end: 

        Total

        Total

        Total

        Total

        Amortized

        Unrealized

        Unrealized

        Estimated

        As of December 31, 2024:
         
        Input Level
         
        Cost

        Gain

        Loss

        Fair Value

        (in thousands)

        Money market funds
         
        Level 1