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Net Income (Loss) per Share (Tables)
 6 Months Ended
Jun. 30, 2025
Earnings Per Share [Abstract]  
Computation of Basic and Diluted 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 amounts):

 

 

Three Months Ended

 

 

Six Months Ended

 

 

June 30,

 

 

June 30,

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net income (loss) attributable to Vicor Corporation

 

$

41,192

 

 

$

(1,196

)

 

$

43,731

 

 

$

(15,669

)

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

45,007

 

 

 

44,855

 

 

 

45,112

 

 

 

44,686

 

Effect of dilutive securities:

 

 

 

 

 

 

 

 

 

 

 

 

Employee stock options (2)

 

 

70

 

 

 

—

 

 

 

174

 

 

 

—

 

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

 

 

45,077

 

 

 

44,855

 

 

 

45,286

 

 

 

44,686

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic net income (loss) per share

 

$

0.92

 

 

$

(0.03

)

 

$

0.97

 

 

$

(0.35

)

Diluted net income (loss) per share

 

$

0.91

 

 

$

(0.03

)

 

$

0.97

 

 

$

(0.35

)

 

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

 

(2)
Options to purchase 2,170,585 and 1,353,021 shares of Common Stock for the three and six months ended June 30, 2025, respectively, were not included in the calculation of net income per share as the effect would have been antidilutive. Options to purchase 3,083,375 shares of Common Stock for each of 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.