Net Income (Loss) per Share (Tables)

9 Months Ended

Sep. 30, 2013

Computation of Basic and Diluted Income Per Share

The following table sets forth the computation of basic and diluted income (loss) per share for the three and nine months ended September 30 (in thousands, except per share amounts):


	Three Months Ended September 30,					Nine Months Ended September 30,
	2013			2012		2013			2012
Numerator:
Net income (loss) attributable to Vicor Corporation	$	(932	)	$	191	$	(10,538	)	$	737

Denominator:
Denominator for basic income (loss) per share-weighted average shares (1)		38,538			41,811		39,414			41,811
Effect of dilutive securities:
Employee stock options (2)		—			4		—			7

Denominator for diluted income (loss) per share – adjusted weighted-average shares and assumed conversions		38,538			41,815		39,414			41,818

Basic income (loss) per share	$	(0.02	)	$	—	$	(0.27	)	$	0.02

Diluted income (loss) per share	$	(0.02	)	$	—	$	(0.27	)	$	0.02

(1)	Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding.

(2)

Options to purchase 1,142,576 and 1,098,473 shares of Common Stock for the three and nine months ended September 30, 2013, respectively, were not included in the calculation of net loss per share as the effect would have been antidilutive. Options to purchase 550,655 and 490,585 shares of Common Stock for the three and nine months ended September 30, 2012, respectively, were not included in the computation of diluted income per share because the effect would be antidilutive.