Company: AIP
Filing Date: 2025-08-05
Form Type: 10-Q
Source: 0001667011-25-000029
Chunk: 10

Company: Arteris, Inc.
Filing Date: 2025-08-05
Form: 10-Q
Item: Part I, Item 1
Chunk 10
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2025December 31,2024Short-term commission capitalized in prepaid expenses and other current assets$2,267 $2,311 Long-term commission capitalized in other assets1,902 1,789 Total$4,169 $4,100 Amortization of capitalized sales commissions was $0.9 million for both the three months ended June 30, 2025 and 2024, and $1.7 million and $1.8 million for the six months ended June 30, 2025 and 2024, respectively, 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 EndedJune 30,Six Months EndedJune 30,2025202420252024Numerator:Net loss$(9,130)$(8,344)$(17,251)$(17,747)Denominator:Weighted-average shares outstanding, basic and diluted41,819,427 38,476,934 41,338,907 38,092,996 Net loss per share, basic and diluted$(0.22)$(0.22)$(0.42)$(0.47)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 ofJune 30, 2025June 30, 2024Stock options1,850,551 2,285,281 Restricted stock units5,587,907 6,254,930 Restricted common shares issued for business combination234,859 234,859 Shares committed under the 2021 ESPP75,618 83,445 Total7,748,935 8,858,515 

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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 June 30, 2025Amortized CostUnrealized Gains (Losses)Aggregate Fair ValueAssets: Corporate