Quarterly report pursuant to Section 13 or 15(d)

Net Loss per Share

Net Loss per Share
9 Months Ended
Sep. 30, 2023
Earnings Per Share [Abstract]  
Net Loss per Share Net Loss per Share
For all periods presented, the shares included in computing basic net loss per share exclude restricted shares and shares issued upon the early exercise of share options where the vesting conditions have not been satisfied.

Diluted net income per share adjusts basic net income per share for the impact of potential Common Stock shares. As the Company has reported net losses for all periods presented, all potential Common Stock shares are antidilutive, and accordingly, basic net loss per share equals diluted net loss per share.
Net loss per share is presented in conformity with the two-class method required for participating securities. The following table presents the outstanding potentially dilutive shares that have been excluded from the computation of diluted net loss per share, because including them would have an anti-dilutive effect (in thousands):
September 30,
2023 2022
Convertible debt (Note 9) 10,928  7,451 
Restricted and performance stock units 37,177  33,257 
Restricted common stock shares —  3,019 
Early exercise of unvested stock options 69  870 
Options to purchase common stock 110  197