Company: LPSN
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001102993-25-000108
Chunk: 47

Company: LIVEPERSON INC
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 47
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 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 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 (loss) income as its required measure of segment operating profit or loss. Significant expenses within loss from operations, as well as within net (loss) income are separately presented on the Company’s condensed consolidated statements of operations. Other segment items within net (loss) income include Interest expense, Interest income, Gain on debt extinguishment, Other (expense) income, net, and Provision for income taxes.  Geographic InformationThe Company is domiciled in the United States and has international operations around the globe. The following