NONCONTROLLING INTEREST (Tables)

6 Months Ended

Oct. 31, 2024

Schedule of ownership interest in subsidiary

The following table summarizes the ownership interest in Barnes & Noble Education:

	October 31, 2024
	Shares Owned	% of Ownership
Number of Barnes & Noble Education Common Stock held by Immersion	11,006,701	40.30	%
Number of Barnes & Noble Education Common Stock held by noncontrolling interest	16,279,830	59.70	%
Total Barnes & Noble Education common stock outstanding	27,286,531	100.0	%

Schedule of weighted average ownership percentages by noncontrolling interest

The weighted average ownership percentages for the applicable reporting periods are used to attribute net income to the non-controlling interest holders and were as follows:

	One Month Ended July 31, 2024					Three Month Ended October 31, 2024				From June 10, 2024 to October 31, 2024
Non-controlling interest holders' weighted average ownership percentages		58.0				58.6				58.2

Schedule of effect of changes in ownership interest in subsidiary

The following table summarizes the effect of changes in ownership of Barnes & Noble Education on the Company’s equity for the periods presented (in thousands):

		One Month Ended July 31, 2024			Three Month Ended October 31, 2024			From June 10, 2024 to October 31, 2024
Net Income (loss) attributable to Immersion	$	(4,891	)	$	20,171		$	9,480
Transfers from (to) non-controlling interests:
Increase (decrease) in additional paid-in capital as a result of common stock issuances pursuant to vesting of equity awards, and sales of common stock	$	—		$	(42	)	$	56,410
Total effect of changes in ownership interest on equity attributable to Immersion stockholders	$	(4,891	)	$	20,129		$	65,890