Inhibikase Therapeutics, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Net Loss Per Share

Net Loss Per Share

9 Months Ended

12 Months Ended

Sep. 30, 2022

Dec. 31, 2021

Earnings Per Share [Abstract]

Net Loss Per Share

13. Net Loss Per Share

The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders:


	Nine Months Ended September 30,
	2022			2021
Numerator:
Net loss	$	(13,775,103	)	$	(9,744,444	)

Denominator:
Weighted-average number of common shares outstanding — basic and diluted		25,219,931			15,868,421

Net loss per share applicable to common stockholders — basic and diluted	$	(0.55	)	$	(0.61	)

The following shares were excluded from the calculation of diluted net loss per share applicable to common stockholders, prior to the application of the treasury stock method, because their effect would have been anti-dilutive for the periods presented:


	Nine Months Ended September 30,
	2022		2021
Options to purchase shares of stock		4,028,078		3,630,044
Warrants to purchase shares of stock		1,561,913		1,561,913

Total		5,589,991		5,191,957

8. Net Loss Per Share

The following table presents the calculation of basic and diluted net loss per share applicable to common stockholders:


	Year ended December 31,
	2021			2020
Numerator:
Net loss	$	(14,786,063	)	$	(2,847,894	)

Denominator:
Weighted-average number of common shares outstanding – basic and diluted		18,209,198			8,212,581

Net loss per share applicable to common stockholders – basic and diluted	$	(0.81	)	$	(0.35	)


	Year ended December 31,
	2021		2020
Options to purchase shares of stock		3,659,366		3,596,444
Warrants to purchase shares of stock		1,561,913		721,913

Total		5,221,279		4,318,357