14. Net Income (Loss) per Share

A reconciliation of the numerators and the denominators of the basic and dilutive net income (loss) per common share computations are as follows (in thousands):

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Numerator:

 

 

 

 

 

 

 

 

 

Net income (loss)

 

$

99,311

 

 

$

32,169

 

 

$

(51,287

)

 

 

 

 

 

 

 

 

 

 

Denominator:

 

 

 

 

 

 

 

 

 

Weighted average basic common shares
  outstanding

 

 

36,141

 

 

 

35,007

 

 

 

33,350

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

Options to purchase common stock

 

 

635

 

 

 

673

 

 

 

 

Restricted stock units

 

 

977

 

 

 

966

 

 

 

 

Weighted average diluted common shares
  outstanding

 

 

37,753

 

 

 

36,646

 

 

 

33,350

 

The Company excluded the following potential common shares, presented based on weighted average shares outstanding during the periods, from the computation of diluted net income (loss) per share because including them would have had an anti-dilutive effect (in thousands):

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Options to purchase common stock

 

 

2

 

 

 

202

 

 

 

2,070

 

Restricted stock units

 

 

10

 

 

 

167

 

 

 

2,605

 

 

 

12

 

 

 

369

 

 

 

4,675

 

The tables above do not include performance-based awards for which the performance goal had not been met as of period end. As of December 31, 2025, the Company had 489,173 outstanding pRSUs for which the performance goal had not been met as of period end.

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.