Company: LPSN
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001102993-25-000187
Chunk: 117

Company: LIVEPERSON INC
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 8
Chunk 117
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2.76)$(4.74)$(7.16)$(3.74)

17

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED)

The securities listed below were excluded from the computation of diluted net income (loss) per share for the three and nine months ended September 30, 2025 and 2024 as follows:

Three Months Ended September 30,Nine Months Ended September 30,2025202420252024Shares subject to outstanding common stock options and ESPP187,038 185,912 187,038 185,912 Restricted stock units191,410 672,931 191,410 672,931 Share-settled warrants752,304 649,781 709,397 649,781 Convertible preferred stock319,663 — 107,725 — 2024 Notes— 27,068 — 27,068 2026 Notes— 398,543 — 398,543 Total1,450,415 1,934,235 1,195,570 1,934,235     

Note 4. Segment Information  

The Company accounts for its segment information in accordance with the provisions of ASC 280-10, Segment Reporting. ASC 280-10 establishes annual and interim reporting standards for operating segments of a company. ASC 280-10 requires disclosures of selected segment-related financial information about products, major customers, and geographic areas based on the Company’s internal accounting methods. The chief operating decision maker (“CODM”), who is the Company’s Chief Executive Officer, evaluates performance, makes operating decisions, and allocates resources based on the financial information presented on a consolidated basis using net income (loss). Expenses are reviewed by the nature of the cost (Cost of revenue, Sales and marketing, General and administrative and Product development), consistent with the Company’s presentation on its condensed consolidated statements of operations. There are no segment managers who are held accountable by the CODM, or anyone else, for operations, operating results and planning for levels or components below the consolidated unit level. Accordingly, management has determined that the Company operates as one operating and reportable segment. The Company identifies net income (loss) as its required measure of segment operating profit or loss. Significant expenses within income (loss) from operations, as well as within net income (loss) are separately presented on the Company’s condensed consolidated statements of operations. Other segment items within net income (loss)