Note 11 – Earnings per Share
The following table sets forth the computation of our basic and diluted net loss per share and a reconciliation of the numerator and denominator used in the calculation:
Year Ended
December 26,
2025
December 27,
2024
December 29,
2023
Numerator:
Net loss$(52,781)$(20,820)$(42,985)
Denominator:
Basic weighted average ordinary shares outstanding34,232,19832,759,89629,200,796
Dilutive effect of options— — — 
Dilutive effect of RSUs— — — 
Dilutive effect of ESPP— — — 
Diluted weighted average ordinary shares outstanding34,232,19832,759,89629,200,796
Securities excluded from the calculation of diluted weighted average ordinary shares outstanding (1)2,841,0002,557,0002,632,000
Earnings per share:
Net loss per share:
Basic$(1.54)$(0.64)$(1.47)
Diluted$(1.54)$(0.64)$(1.47)
(1)Represents potentially dilutive options and RSUs that were excluded from the calculation of net income per share, because including them would have been antidilutive under the treasury stock method.

Historical Timeline

Fiscal YearFiled
2025Feb 20, 2026Showing above
2024Feb 21, 2025
2023Feb 23, 2024
2022Feb 24, 2023
2021Feb 28, 2022
2020Mar 5, 2021
2019Mar 6, 2020
2018Mar 8, 2019
2017Mar 13, 2018

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.