3. Condensed Consolidated Financial Statements Details

Equity Securities

As of September 30, 2020 and December 31, 2019, equity securities consisted of an investment in Rezolute’s common stock of $2.6 million and $0.7 million, respectively (Note 4). For the three and nine months ended September 30, 2020 the Company recognized gains of $2.0 million and $1.9 million, respectively, due to the change in fair value of its investment in Rezolute’s common stock in the other income (expense), net line item of the condensed consolidated statements of operations and comprehensive (loss) income. The Company recognized a loss of $0.3 million and a gain of $0.5 million for the three and nine months ended September 30, 2019.

Accrued and Other Liabilities

Accrued and other liabilities consisted of the following (in thousands):

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Net (Loss) Income Per Share Attributable to Common Stockholders

The following is a reconciliation of the numerator (net loss or income) and the denominator (number of shares) used in the calculation of basic and diluted net (loss) income per share attributable to common stockholders (in thousands, except per share amounts):

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Potentially dilutive securities are excluded from the calculation of diluted net (loss) income per share available to common stockholders if their inclusion is anti-dilutive.

The following table shows the weighted-average outstanding securities considered anti-dilutive and therefore excluded from the computation of diluted net (loss) income per share attributable to common stockholders (in thousands):

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