The following table sets forth the computation of basic and diluted net loss per share, as adjusted for the Reverse Stock Split, (in thousands, except per share data):

 

The dilutive impact related to common shares from stock incentive plans and outstanding warrants is determined by applying the treasury stock method of determining value to the assumed vesting of outstanding performance share units and restricted stock units and the exercise of outstanding options and warrants. The dilutive impact related to common shares from contingently issuable performance share units is determined by applying a two-step approach using both the contingently issuable share guidance and the treasury stock method.

As of June 30, 2019 and 2018, respectively, 4,927,692 and 1,914,757 shares related to restricted stock units and warrants were excluded from the calculation of diluted net loss per share as these shares were anti-dilutive.