Company: ACTG
Filing Date: 2025-08-07
Form Type: 10-Q
Source: 0000934549-25-000042
Chunk: 174

Company: ACACIA RESEARCH CORP
Filing Date: 2025-08-07
Form: 10-Q
Item: Part I, Item 8
Chunk 174
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1.8 million related to the PSUs based on the probability assessment performed as of June 30, 2025.Compensation expense for share-based awards recognized in general and administrative expenses was comprised of the following:Three Months EndedJune 30,Six Months EndedJune 30,2025202420252024(In thousands)Options$50 $124 $149 $252 RSAs150 136 194 242 RSUs533 631 1,093 1,255 PSUs221 — 440 — Total compensation expense for share-based awards$954 $891 $1,876 $1,749 Total unrecognized stock-based compensation expense for time-based awards as of June 30, 2025 was $2.7 million, which will be amortized over a weighted average remaining vesting period of 0.9 years.

18. INCOME (LOSS) PER SHARE

The following table presents the calculation of basic and diluted income/loss per share of common stock:Three Months EndedJune 30,Six Months EndedJune 30,2025202420252024(In thousands, except share and per share data)Numerator:Net income (loss) attributable to common stockholders - Basic(3,293)(8,446)20,994 (8,632)Net income (loss) attributable to common stockholders - Diluted$(3,293)$(8,446)$20,994 $(8,632)Denominator:Weighted average shares used in computing net income (loss)   per share attributable to common stockholders - Basic96,244,590 100,079,803 96,131,624 99,912,854 Potentially dilutive common shares:Employee stock options, restricted stock units and performance stock units— — 832,684 — Weighted average shares used in computing net income (loss)   per share attributable to common stockholders - Diluted96,244,590 100,079,803 96,964,308 99,912,854 Basic net income (loss) per common share$(0.03)$(0.08)$0.22 $(0.09)Diluted net income (loss) per common share$(0.03)$(0.08)$0.22 $(0.09)Anti-dilutive potential common shares excluded from the computation of diluted net income (loss) per share:Equ