12. Net Loss per Common Share

Basic and diluted net loss per share attributed to common stockholders is calculated by dividing the net loss attributed to Fortress, less the Series A Preferred dividends and adjusted for subsidiary deemed dividends, by the weighted-average number of shares of Common Stock outstanding during the period, not including unvested restricted stock, and without consideration for Common Stock equivalents. Diluted net loss per share is the same as the basic loss per share due to net losses in all periods.

For the three and nine months ended September 30, 2024, the effect on the net loss per share calculation from Series A Preferred dividends was $2.0 million and $6.0 million, respectively, and partner company deemed dividends were $0.2 million and $1.0 million, respectively.  For the three and nine months ended September 30, 2023, the effect on the net loss per share calculation from Series A Preferred dividends was $2.0 million and $6.0 million, respectively, and partner company deemed dividends were $0.1 million and $0.4 million, respectively.

For the three and nine months ended September 30, 2024 and 2023, diluted and basic net loss per share attributable to common stockholders of the Company were identical since potential common shares were excluded from the calculation, as their effect was anti-dilutive. nine months ended September 30, 2024 and 2023, the following potentially dilutive common stock equivalents were excluded from the computation of net loss per common share:

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