Net (Loss) Income per Share (Tables)

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Computation of Basic and Diluted Net (Loss) Income Per Share

The following table sets forth the computation of basic and diluted net (loss) income per share (in thousands, except per share amounts):

	Three Months Ended					Six Months Ended
	June 30,					June 30,
	2024			2023		2024			2023
Numerator:
Net (loss) income attributable to Vicor Corporation	$	(1,196	)	$	17,101	$	(15,669	)	$	28,345
Denominator:
Denominator for basic net (loss) income per share-weighted    average shares (1)		44,855			44,230		44,686			44,196
Effect of dilutive securities:
Employee stock options (2)		—			676		—			711
Denominator for diluted net (loss) income per share – adjusted    weighted-average shares and assumed conversions		44,855			44,906		44,686			44,907
Basic net (loss) income per share	$	(0.03	)	$	0.39	$	(0.35	)	$	0.64
Diluted net (loss) income per share	$	(0.03	)	$	0.38	$	(0.35	)	$	0.63

(1)Denominator represents the weighted average number of shares of Common Stock and Class B Common Stock outstanding.

(2)Options to purchase 3,083,375 shares of Common Stock for the three and six months ended June 30, 2024 were not included in the calculation of net loss per share as the effect would have been antidilutive. Options to purchase 1,574,000 and 1,307,000

shares of Common Stock for the three and six months ended June 30, 2023, respectively, were not included in the calculation of net income per share as the effect would have been antidilutive.