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Income per Share Attributable to Amphastar Pharmaceuticals, Inc. Stockholders

3 Months Ended

Mar. 31, 2023

Income per Share Attributable to Amphastar Pharmaceuticals, Inc. Stockholders

Income per Share Attributable to Amphastar Pharmaceuticals, Inc. Stockholders

Note 4. Net Income per Share

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Basic net income per share is calculated based upon the weighted-average number of shares outstanding during the period. Diluted net income per share gives effect to all potential dilutive shares outstanding during the period, such as stock options, non-vested restricted stock units and shares issuable under the Company’s Employee Stock Purchase Plan, or ESPP.

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For the three months ended March 31, 2023, options to purchase 1,403,859 shares of stock with a weighted-average exercise price of $34.96 per share were excluded from the computation of diluted net income per share because their effect would be anti-dilutive.

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For the three months ended March 31, 2022, options to purchase 706,740 shares of stock with a weighted-average exercise price of $34.74 per share were excluded from the computation of diluted net income per share because their effect would be anti-dilutive.

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The following table provides the calculation of basic and diluted net income per share for each of the periods presented:

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​	​	​	​	​	​	​
​	​	Three Months Ended
​	​	March 31,
​	​	2023		​	2022
​	​	(in thousands, except per share data)
Basic and dilutive numerator:		​			​
Net income	​	$	26,032	​	$	24,253
Denominator:	​	​	​	​	​	​
Weighted-average shares outstanding — basic	​		48,000	​	​	48,138
​	​	​	​	​	​	​
Net effect of dilutive securities:	​	​	​	​	​	​
Incremental shares from equity awards	​		3,970	​	​	3,841
Weighted-average shares outstanding — diluted	​		51,970	​		51,979
Net income per share — basic	​	$	0.54	​	$	0.50
Net income per share — diluted	​	$	0.50	​	$	0.47

​

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The entire disclosure for earnings per share.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI https://asc.fasb.org/topic&trid=2144383

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257

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