Company: COHU
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001437749-25-024281
Chunk: 15

Company: COHU INC
Filing Date: 2025-08-01
Form: 10-Q
Item: Item 1
Chunk 15
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2,733

			1,835

			Selling, general and administrative

			3,763

			4,320

			8,449

			7,887

			Total share-based compensation

			5,675

			5,583

			11,905

			10,211

			Income tax effect

			1,424

			8

			(391
			)

			211

			Total share-based compensation, net

			$
			7,099

			$
			5,591

			$
			11,514

			$
			10,422

11

Cohu, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

June 28, 2025

Loss Per Share 

Basic loss per common share is computed by dividing net income by the weighted-average number of common shares outstanding during the reporting period. Diluted income per share includes the dilutive effect of common shares potentially issuable upon the exercise of stock options, vesting of outstanding restricted stock and performance stock units and issuance of stock under our employee stock purchase plan using the treasury stock method. In loss periods, potentially dilutive securities are excluded from the per share computations due to their anti-dilutive effect. For purposes of computing diluted income per share, certain restricted and performance stock units and stock options with exercise prices that exceed the average fair market value of our common stock for the period are excluded. For the three and six months ended June 28, 2025, awards to issue approximately 574,000 and 638,000 potentially issuable shares of common stock were excluded from the computation, respectively. For the three and six months ended June 29, 2024, awards to issue approximately 538,000 and 272,000 potentially issuable shares of common stock were excluded from the computation, respectively. All shares repurchased and held as treasury stock are reflected as a reduction to our basic weighted average shares outstanding based on the trade date of the share repurchase.

The following table reconciles the denominators used in computing basic and diluted loss per share (in thousands):

			Three Months Ended

			Six Months Ended

			June 28,

			June 29,

			June 28,

			June 29,

			2025

			2024

			2025

			2024

			Weight