Company: AIP
Filing Date: 2025-11-04
Form Type: 10-Q
Source: 0001628280-25-048977
Chunk: 10

Company: Arteris, Inc.
Filing Date: 2025-11-04
Form: 10-Q
Item: Part I, Item 1
Chunk 10
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 expenses and other current assets$2,489 $2,311 Long-term commission capitalized in other assets1,970 1,789 Total$4,459 $4,100 Amortization of capitalized sales commissions was $0.9 million and $0.8 million for the three months ended September 30, 2025 and 2024, respectively, and $2.6 million for both the nine months ended September 30, 2025 and 2024, and are included in sales and marketing expense in the unaudited condensed consolidated statements of operations.

4.    NET LOSS PER SHARE

The following table presents the calculation of basic and diluted net loss per share attributable to common stockholders (in thousands, except share and per share data):Three Months EndedSeptember 30,Nine Months EndedSeptember 30,2025202420252024Numerator:Net loss$(8,991)$(7,687)$(26,242)$(25,434)Denominator:Weighted-average shares outstanding, basic and diluted42,743,518 39,295,743 41,812,256 38,496,838 Net loss per share, basic and diluted$(0.21)$(0.20)$(0.63)$(0.66)Since the Company was in a loss position for all periods presented, the diluted earnings per share was equal to the basic earnings per share as the effect of potentially dilutive securities would have been antidilutive.The following table summarizes the potentially dilutive securities that were excluded from the calculation of diluted earnings per share because they would be anti-dilutive:As ofSeptember 30, 2025September 30, 2024Stock options1,818,539 2,259,303 Restricted stock units4,760,502 5,647,231 Restricted common shares issued for business combination234,859 234,859 Shares committed under the 2021 ESPP73,780 81,545 Total6,887,680 8,222,938 

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5.    INVESTMENTS

The following tables summarize the fair value and amortized cost of the Company’s cash equivalents and available-for-sale securities by major security type (in thousands):As of September 30, 2025Amortized CostUnrealized GainsAggregate Fair ValueAssets: Corporate bonds$25,293 $60 $25,353 U.S. government