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Net (Loss) Income per Share and Unaudited Pro Forma Net Income per Share (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 25, 2020 | Mar. 27, 2020
Earnings Per Share [Abstract] |  |
Schedule of Computation of Net Income per Share and Unaudited Pro Forma Net Income per Share | The following table sets forth the basic and diluted net (loss) income attributable to Allegro MicroSystems, Inc. per share. The number of shares of common stock reflected in the calculation is the total shares of common stock (vested and unvested) held on the IPO date, after the Common Stock Conversion.
|  | Three-Month Period Ended |  |  | Nine-Month Period Ended |
|  | December 25, 2020 |  |  | December 27, 2019 |  |  | December 25, 2020 |  |  | December 27, 2019 |
Net (loss) income attributable to Allegro MicroSystems, Inc. |  | $ | (5,095 | ) |  | $ | 8,926 |  |  | $ | 9,309 |  |  | $ | 23,675 |
Net (loss) income attributable to common stockholders |  |  | (5,060 | ) |  |  | 8,958 |  |  |  | 9,412 |  |  |  | 23,776 |
Basic weighted average shares of common stock |  |  | 124,363,078 |  |  |  | 10,000,000 |  |  |  | 48,121,026 |  |  |  | 10,000,000 |
Dilutive effect of common stock equivalents |  |  | — |  |  |  | — |  |  |  | 123,517,761 |  |  |  | — |
Diluted weighted average shares of common stock |  |  | 124,363,078 |  |  |  | 10,000,000 |  |  |  | 171,638,787 |  |  |  | 10,000,000 |
Basic net (loss) income attributable to Allegro MicroSystems, Inc. per share |  | $ | (0.04 | ) |  | $ | 0.89 |  |  | $ | 0.19 |  |  | $ | 2.37 |
Basic net (loss) income attributable to common stockholders per share |  | $ | (0.04 | ) |  | $ | 0.90 |  |  | $ | 0.20 |  |  | $ | 2.38 |
Diluted net (loss) income attributable to Allegro MicroSystems, Inc. per share |  | $ | (0.04 | ) |  | $ | 0.89 |  |  | $ | 0.05 |  |  | $ | 2.37 |
Diluted net (loss) income attributable to common stockholders per share |  | $ | (0.04 | ) |  | $ | 0.90 |  |  | $ | 0.05 |  |  | $ | 2.38 |
Unaudited pro forma basic and diluted net income per share attributable to common stockholders for the nine-month period ended December 25, 2020 was calculated as follows:
|  | Nine-Month Period Ended December 25, 2020 (unaudited) |
Numerator: |  |  |  |
Net income, as reported |  | $ | 9,412 |
Interest expense on the remainder of the Term Loan Facility used to fund the dividend |  |  | (436 | )
Pro forma net income |  |  | 8,976 |
Denominator: |  |  |  |
Weighted-average shares used to compute net income per share attributable to common stockholders, basic |  |  | 10,000,000 |
Adjustments to reflect the Common Stock Conversion |  |  | 156,500,000 |
Adjustments to reflect the Common Stock Repurchases |  |  | (2,068,274) |
Total shares sold in the IPO as their proceeds were required to pay the dividend in excess of current year earnings and the portion funded by the Term Loan Facility that remains unpaid after the IPO |  |  | 25,000,000 |
Total |  |  | 189,431,726 |
Pro forma net income per share attributable to common stockholders |  | $ | 0.05 |
| The following table sets forth the computation of basic and diluted net income per share attributable to Allegro MicroSystems, Inc.:
|  | Fiscal Years Ended |
|  | March 29, 2019 |  |  | March 27, 2020 |
Net income attributable to Allegro MicroSystems, Inc. |  | $ | 84,724 |  |  | $ | 36,971 |
Net income attributable to common stockholders |  |  | 84,841 |  |  |  | 37,105 |
Weighted average basic and diluted common shares |  |  | 10,000,000 |  |  |  | 10,000,000 |
Net income per share attributable to Allegro MicroSystems, Inc.—basic and diluted |  | $ | 8.47 |  |  | $ | 3.70 |
Net income per share attributable to Allegro MicroSystems, Inc. and non-controlling interest—basic and diluted |  | $ | 8.48 |  |  | $ | 3.71 |
Unaudited pro forma basic and diluted net income per share attributable to Allegro MicroSystems, Inc. was calculated as follows:
|  | Fiscal Year Ended March 27, 2020 (unaudited) |
Numerator: |  |  |  |
Net income, as reported |  | $ | 36,971 |
Interest expense on the remainder of the Term Loan Facility used to fund the dividend |  |  | 873 |
Pro forma net income |  |  | 36,098 |
Denominator: |  |  |  |
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders, basic |  |  | 10,000,000 |
Pro forma adjustments to reflect the Common Stock Conversion |  |  | 156,499,960 |
Pro forma adjustments to reflect the Common Stock Repurchases |  |  | (2,068,234 | )
Total shares sold in the IPO as their proceeds were required to pay the dividend in excess of current year earnings and the portion funded by the Term Loan Facility that remains unpaid after the IPO |  |  | 25,000,000 |
Total |  |  | 189,431,726 |
Pro forma net income per share attributable to common stockholders |  | $ | 0.19 |
Schedule of Weighted Average Shares | The following represents issuable weighted average share information for the respective periods:
|  | Three-Month Period Ended |  |  | Nine-Month Period Ended |
|  | December 25, 2020 |  |  | December 27, 2019 |  |  | December 25, 2020 |  |  | December 27, 2019 |
Unvested restricted stock units (“RSUs”) |  |  | 377,767 |  |  |  | — |  |  |  | 125,922 |  |  |  | — |
Unvested performance stock units (“PSUs”) |  |  | 422,768 |  |  |  | — |  |  |  | 140,923 |  |  |  | — |
Shares related to Common Stock Conversion |  |  | 56,752,747 |  |  |  | — |  |  |  | 123,250,916 |  |  |  | — |
Total |  |  | 57,553,282 |  |  |  | — |  |  |  | 123,517,761 |  |  |  | — |

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