Company: ACTG
Filing Date: 2025-08-07
Form Type: 10-Q
Source: 0000934549-25-000042
Chunk: 55

Company: ACACIA RESEARCH CORP
Filing Date: 2025-08-07
Form: 10-Q
Item: Part I, Item 1
Chunk 55
---
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:Equity-based incentive awards9,099 3,898,180 24,675 3,898,180 Total9,099 3,898,180 24,675 3,898,180 

36

19. SEGMENT REPORTING

As of June 30, 2025, the Company operates and reports its results in four reportable segments: Intellectual Property Operations, Industrial Operations, Energy Operations and Manufacturing Operations.The Company reports segment information based on the management approach and organizes its businesses based on products and services. The Company’s Chief Operating Decision Maker (“CODM”) is its Chief Executive Officer, and the management approach designates the internal reporting used by the Chief Executive Officer for decision making, allocating resources and