Basic and diluted net income (loss) per share
Basic net income (loss) per share is computed based on the weighted average number of ordinary shares outstanding during each period. Diluted net income per share is computed based on the weighted average number of ordinary shares outstanding during the period, plus potential dilutive shares (deriving from options, RSUs, PSUs, convertible notes and the ESPP) considered outstanding during the period, in accordance with ASC 260-10, as determined under the treasury stock method.
The following table sets forth the computation of the Company’s basic and diluted net loss per ordinary share:
 Year ended December 31,
 202520242023
Net income (loss) attributable to ordinary shares as reported$(136,227)$(168,627)$(207,043)
Net income (loss) used in computing basic net income (loss) per share$(136,227)$(168,627)$(207,043)
Adjustment needed in calculating diluted net income (loss) per share— — — 
Net income (loss) used in computing diluted net income (loss) per share$(136,227)$(168,627)$(207,043)
Weighted average number of ordinary shares used in computing basic and diluted net income (loss) per share
111,471,991 107,834,368 106,391,178 
Potentially dilutive shares that were excluded from the computation of basic and diluted net income (loss) per share:
Options9,297,875 9,558,506 6,950,781 
RSUs and PSUs
4,781,731 4,560,415 1,423,377 
ESPP208,854 222,451 161,627 
Weighted anti-dilutive shares outstanding which were not included in the diluted calculation14,288,460 14,341,372 8,535,785 
Basic and diluted net income (loss) per ordinary share
$(1.22)$(1.56)$(1.95)

Historical Timeline

Fiscal YearFiled
2025Feb 26, 2026Showing above
2024Feb 27, 2025
2023Feb 22, 2024
2022Feb 23, 2023

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.