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Basic and diluted earnings per share

12 Months Ended

Dec. 31, 2022

Basic and diluted earnings per share

Basic and diluted earnings per share

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18.          Basic and diluted earnings per share

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Basic net (loss) / income per ordinary share is computed by dividing net (loss) / income for the period by the weighted average number of ordinary shares outstanding during the period. Diluted earnings per ordinary share are calculated by adjusting the weighted average number of ordinary shares outstanding, assuming conversion of all potentially dilutive ordinary shares. For the year ended December 31, 2021, dilutive net income / (loss) per ordinary share is computed using the treasury method. As the Company has incurred a loss in the years ended December 31, 2022 and December 31, 2020, all potentially dilutive ordinary shares for these years would have an antidilutive effect, if converted, and thus have been excluded from the computation of loss per share for the years ended December 31, 2022 and December 31, 2020.  

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​ ​ ​ ​ ​ ​ ​ ​ ​ ​

​	​	Year ended December 31,
​	​	2022		​	2021		​	2020
​	​	(in thousands, except share amounts)
Numerator:	​	​	​	​	​	​	​	​	​
Net (loss) / income attributable to ordinary shares	​	$	(126,789)	​	$	329,589	​	$	(125,024)
​	​	​	(126,789)	​	​	329,589	​	​	​
Denominator:	​	​	​	​	​	​	​	​	​
Weighted-average number of ordinary shares outstanding - basic	​	​	46,735,045	​	​	45,986,467	​	​	44,466,365
Stock options under 2014 Plans and previous plan	​	​	—	​	​	746,044	​	​	—
Non-vested RSUs and PSUs	​	​	—	​	​	107,162	​	​	—
Employee share purchase plan	​	​	—	​	​	1,299	​	​	—
Weighted-average number of ordinary shares outstanding - diluted	​	​	46,735,045	​	​	46,840,972	​	​	44,466,365

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The following table presents ordinary share equivalents that were excluded from the calculation of diluted net income / (loss) per ordinary share for the years ended December 31, 2022, 2021 and 2020 as the effect of their inclusion would have been anti-dilutive:

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​	​	​	​	​	​	​	​	​	​
​	​	Year ended December 31,
​	​	2022		​	2021		​	2020
Anti-dilutive ordinary share equivalents	​	​	​	​	​	​	​	​	​
Stock options under 2014 Plans and previous plan	​	​	4,237,917	​	​	2,576,281	​	​	2,673,279
Non-vested RSUs and PSUs	​	​	2,219,464	​	​	1,236,385	​	​	679,958
Employee share purchase plan	​	​	1,048	​	​	1,842	​	​	560
Total anti-dilutive ordinary share equivalents	​	​	6,458,429	​	​	3,814,508	​	​	3,353,797

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The anti-dilutive ordinary shares are presented without giving effect to the application of the treasury method or exercise prices that exceeded the price of the Company’s ordinary shares as of December 31, 2022 and December 31, 2020.

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- Definition

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+ References

No definition available.

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- Definition

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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