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

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Earnings Per Share [Abstract]

Net Loss Per Share

9.	Net Loss Per Share

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


	Three Months Ended March 31,
	2021			2020
Numerator:
Net loss	$	(2,637,068	)	$	(547,440	)

Denominator:
Weighted-average number of common shares outstanding – basic and diluted		10,053,949			8,181,734

Net loss per share applicable to common stockholders – basic and diluted	$	(0.26	)	$	(0.07	)

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:


	Three Months Ended March 31,
	2021		2020
Options to purchase shares of stock		3,665,072		3,369,144
Warrants to purchase shares of stock		721,913		474,723

Total		4,386,985		3,843,867

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,
	2002			2019
Numerator:
Net loss	$	(2,847,894	)	$	(5,722,983	)

Denominator:
Weighted-average number of common shares outstanding - basic and diluted		8,212,581			8,180,937

Net loss per share applicable to common stockholders - basic and diluted	$	(0.35	)	$	(0.70	)


	Year ended December 31,
	2020		2019
Options to purchase shares of stock		3,596,444		3,369,144
Warrants to purchase shares of stock		721,913		474,723

Total		4,318,357		3,843,867