Actelis Networks, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Basic and Diluted Loss Per Share

Basic and Diluted Loss Per Share

3 Months Ended

Mar. 31, 2026

Basic and Diluted Loss Per Share [Abstract]

NOTE 7 – BASIC AND DILUTED LOSS PER SHARE:

Basic net loss per share is computed using the weighted average number of shares of common stock and pre-funded warrants and fully vested RSUs outstanding during the period, net of treasury shares. In computing diluted loss per share, basic loss per share is adjusted to take into account the potential dilution that could occur upon the exercise of options and RSUs granted under employee stock compensation plans, and the exercise of warrants using the treasury stock method.

Diluted loss per share excludes 7,900,296 shares underlying outstanding warrants, 3,805 shares underlying outstanding options, and 171,208 shares underlying outstanding RSUs for the three months ended March 31, 2026, because the effect of their inclusion in the computation would be antidilutive.

Diluted loss per share excludes 460,220 shares underlying outstanding warrants, 6,143 shares underlying outstanding options, and 3,459 shares underlying outstanding RSUs for the three months ended March 31, 2025, because the effect of their inclusion in the computation would be antidilutive.

The following table sets forth the computation of basic and diluted net loss per share attributable to common shareholders:

	Three months ended March 31,
	2026			2025
Numerator:

Net loss	$	(2,456	)	$	(1,860	)

Denominator:

Common shares outstanding used in computing net loss per share attributable to common shareholders		13,834,612			852,011

Pre-Funded warrants to purchase common shares		1,744,915			-

Weighted average number of shares used in computing basic and diluted net loss per share attributable to common shareholders		15,579,527			852,011
Net loss per share attributable to common shareholders – basic and diluted	$	(0.16	)	$	(2.18	)