17.
Net (Loss) Income per Share

The following table sets forth the basic and diluted net (loss) income attributable to Allegro MicroSystems, Inc. per share.

 

 

Fiscal Year Ended

 

 

March 28,
2025

 

 

March 29,
2024

 

 

March 31,
2023

 

Net (loss) income attributable to Allegro MicroSystems, Inc.

 

$

(73,010

)

 

$

152,697

 

 

$

187,357

 

 

 

 

 

 

 

 

 

 

 

Basic weighted average common shares

 

 

187,707,391

 

 

 

192,573,169

 

 

 

191,197,452

 

Dilutive effect of common stock equivalents

 

 

 

 

 

2,101,183

 

 

 

2,490,650

 

Diluted weighted average common shares

 

 

187,707,391

 

 

 

194,674,352

 

 

 

193,688,102

 

 

 

 

 

 

 

 

 

 

 

Basic net (loss) income per common share attributable to Allegro MicroSystems, Inc. stockholders

 

$

(0.39

)

 

$

0.79

 

 

$

0.98

 

 

 

 

 

 

 

 

 

 

 

Diluted net (loss) income per common share attributable to Allegro MicroSystems, Inc. stockholders

 

$

(0.39

)

 

$

0.78

 

 

$

0.97

 

 

The computed net (loss) income per share for the fiscal years ended March 28, 2025, March 29, 2024 and March 31, 2023 does not assume conversion of securities that would have an antidilutive effect on net (loss) income per share. The following represents contingently issuable shares under the restricted stock units (“RSUs”) and performance-based restricted stock units (“PSUs”) excluded from the computation of net (loss) income per share, as such securities would have an antidilutive effect on net (loss) income per share if the Company had reported net income for the respective periods:

 

 

Fiscal Year Ended

 

 

March 28,
2025

 

 

March 29,
2024

 

 

March 31,
2023

 

RSUs

 

 

451,087

 

 

 

40,257

 

 

 

17,586

 

PSUs

 

 

91,210

 

 

 

129,837

 

 

 

 

 

The following table represents issued and issuable weighted average share information underlying our outstanding RSUs, PSUs and participation in our employee stock purchase plan (“ESPP”) for the respective periods:

 

 

Fiscal Year Ended

 

 

March 28,
2025

 

 

March 29,
2024

 

 

March 31,
2023

 

RSUs

 

 

 

 

 

888,811

 

 

 

1,039,547

 

PSUs

 

 

 

 

 

1,210,124

 

 

 

1,435,883

 

ESPP

 

 

 

 

 

2,248

 

 

 

15,220

 

Total

 

 

 

 

 

2,101,183

 

 

 

2,490,650

 

Historical Timeline

Fiscal YearFiled
2025May 22, 2025Showing above
2024May 23, 2024

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.