Pershing Gold Corp. - POS AM filing on 2018-08-21

NET LOSS PER COMMON SHARE (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2018

Dec. 31, 2017

Schedule of Computation of Earnings Per Share

The following table sets forth the computation of basic and diluted loss per share:

	For the Six ‎ Months ended ‎ June 30, ‎ 2018			For the Six ‎ Months ended ‎ June 30, ‎ 2017
	(Unaudited)			(Unaudited)
Numerator:
Net loss available to common stockholders	$	(8,264,948	)	$	(6,607,373	)
Denominator:
Denominator for basic and diluted loss per share (weighted-average shares)		33,603,861			28,394,151

Net loss per common share, basic and diluted	$	(0.25	)	$	(0.23	)

The following table sets forth the computation of basic and diluted loss per share:

	For the Year ended December 31, 2017			For the Year ended December 31, 2016
Numerator:
Net loss available to common stockholders	$	(14,163,125	)	$	(19,235,140	)
Denominator:
Denominator for basic and diluted loss per share (weighted-average shares)		28,567,344			25,483,353

Net loss per common share, basic and diluted	$	(0.50	)	$	(0.75	)

Schedule of antidilutive securities excluded from computation diluted shares outstanding

The following were excluded from the computation of diluted shares outstanding as they would have had an anti-dilutive impact on the Company’s net loss. In periods where the Company has a net loss, all dilutive securities are excluded.

	June 30, 2018		June 30, 2017
	(Unaudited)		(Unaudited)
Common stock equivalents:
Stock options		2,230,453		1,794,453
Stock warrants		4,434,267		2,497,763
Restricted stock units		1,031,210		1,041,969
Convertible preferred stock		3,163,051		2,725,092
Total		10,858,981		8,059,277

	December 31, 2017		December 31, 2016
Common stock equivalents:
Stock options		1,794,453		1,794,453
Stock warrants		4,434,267		4,311,166
Restricted stock units		1,061,471		848,765
Convertible preferred stock		3,163,051		2,725,092
Total		10,453,242		9,679,476