(15)
Earnings (Loss) Per Share

The reconciliation of the numerator and denominator used to calculate basic earnings (loss) per share and diluted earnings (loss) per share is as follows:

 

 

 

For the Year Ended

 

 

 

December 30, 2024

 

 

January 1, 2024

 

 

January 2, 2023

 

 

 

(In thousands, except per share amounts)

 

Net income (loss)

 

$

56,299

 

 

$

(18,718

)

 

$

94,583

 

 

 

 

 

 

 

 

 

 

Basic weighted average shares

 

 

101,781

 

 

 

102,744

 

 

 

102,074

 

Dilutive effect of PRUs, RSUs, and
   stock options

 

 

2,317

 

 

 

 

 

 

1,791

 

Dilutive effect of outstanding warrants

 

 

 

 

 

 

 

 

1

 

Diluted shares

 

 

104,098

 

 

 

102,744

 

 

 

103,866

 

 

 

 

 

 

 

 

 

 

Earnings (loss) per share:

 

 

 

 

 

 

 

 

 

Basic earnings (loss) per share

 

$

0.55

 

 

$

(0.18

)

 

$

0.93

 

Diluted earnings (loss) per share

 

 

0.54

 

 

 

(0.18

)

 

 

0.91

 

For the years ended December 30, 2024 and January 2, 2023, PRUs, RSUs, and stock options to purchase 158 and 535 shares of common stock, respectively, were not included in the computation of diluted earnings per share. The PRUs were not included in the computation of diluted earnings per share because the performance conditions had not been met, and for the RSUs and stock options, the options’ exercise prices or the total expected proceeds under the treasury stock method was greater than the average market price of common stock during the applicable year and, as a result, the impact would be anti-dilutive.

For the year ended January 1, 2024, potential shares of common stock, consisting of stock options to purchase 60 shares of common stock at exercise prices ranging from $11.83 to $16.60 per share, 3,527 RSUs, and 668 PRUs were not included in the computation of diluted earnings per share because the Company incurred a net loss and as a result, the impact would be anti-dilutive.

Historical Timeline

Fiscal YearFiled
2024Feb 21, 2025Showing above
2023Mar 3, 2023
2022Mar 1, 2022
2020Feb 22, 2021
2019Feb 26, 2020
2018Feb 26, 2019
2017Feb 24, 2017
2015Feb 25, 2016

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.