Company: LPSN
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001102993-25-000108
Chunk: 96

Company: LIVEPERSON INC
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 96
---
185 Impact of potential exercise of warrants— — 2,449,794 — Weighted average number of shares outstanding used to compute diluted net (loss) income per share94,148,335 94,978,234 95,316,548 94,973,001 Net (loss) income per share:Basic$(0.17)$0.47 $(0.32)$0.07 Diluted$(0.17)$(0.33)$(0.37)$(0.70)

15

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS(UNAUDITED)

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

Three Months Ended June 30,Six Months Ended June 30,2025202420252024Shares subject to outstanding common stock options and ESPP2,510,733 2,880,837 2,510,733 2,880,837 Restricted stock units11,507,406 8,907,079 11,507,406 8,907,079 Share-settled warrants10,313,820 9,746,723 — 9,746,723 2024 Notes— 612,396 — 612,396 2026 Notes4,801,593 — 4,801,593 — Total29,133,552 22,147,035 18,819,732 22,147,035     

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 (loss) income. 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