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Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2024
Revenue, Major Customer [Line Items]  
Computation of Basic and Diluted Net Income Per Share The following table sets forth the computation of basic and diluted net income per share for the years ended December 31 (in thousands, except per share amounts):

 

 

 

2024

 

 

2023

 

 

2022

 

Numerator:

 

 

 

 

 

 

 

 

 

Net income attributable to Vicor Corporation

 

$

6,129

 

 

$

53,595

 

 

$

25,446

 

Denominator:

 

 

 

 

 

 

 

 

 

Denominator for basic net income per share-
   weighted average shares (1)

 

 

44,912

 

 

 

44,320

 

 

 

44,005

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

Employee stock options (2)

 

 

256

 

 

 

684

 

 

 

889

 

Denominator for diluted net income per share-
   adjusted weighted-average shares and assumed conversions (3)

 

 

45,168

 

 

 

45,004

 

 

 

44,894

 

Basic net income per share

 

$

0.14

 

 

$

1.21

 

 

$

0.58

 

Diluted net income per share

 

$

0.14

 

 

$

1.19

 

 

$

0.57

 

 

 

(1)
Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding.
(2)
Options to purchase 2,504,068, 1,557,927 and 879,228 shares of Common Stock in 2024, 2023, and 2022, respectively, were not included in the calculation of net income per share as the effect would have been antidilutive.
(3)
Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding for the year, adjusted to include the dilutive effect, if any, of outstanding options.