14. NET INCOME (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted net income (loss) per share (in thousands, except per share data):
Fiscal Year
202520242023
Numerator:
Numerator for basic and diluted net income (loss) per share — net income (loss) available to common stockholders
$55,615 $(70,322)$103,152 
Denominator:
Denominator for basic net income (loss) per share — weighted-average shares
94,586 97,557 102,206 
Effect of dilutive securities:
Stock-based awards864 — 813 
Denominator for diluted net income (loss) per share — adjusted weighted-average shares and assumed conversions
95,450 97,557 103,019 
Basic net income (loss) per share
$0.59 $(0.72)$1.01 
Diluted net income (loss) per share
$0.58 $(0.72)$1.00 
In the computation of diluted net income per share for fiscal 2025, approximately 1.0 million shares of outstanding stock-based awards were excluded because the effect of their inclusion would have been anti-dilutive. In the computation of net loss per share for fiscal 2024, approximately 1.5 million shares of outstanding stock-based awards were excluded because the effect of their inclusion would have been anti-dilutive. In the computation of diluted net income per share for fiscal 2023, approximately 0.8 million shares of outstanding stock-based awards were excluded because the effect of their inclusion would have been anti-dilutive.

Historical Timeline

Fiscal YearFiled
2025May 19, 2025Showing above
2024May 20, 2024
2023May 19, 2023
2022May 20, 2022
2021May 24, 2021
2020May 20, 2020

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.