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EARNINGS PER SHARE (Tables) | 3 Months Ended
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Jul. 31, 2025
EARNINGS PER SHARE |
Schedule of reconciliation used in computing basic and diluted net income per share | The following are reconciliations of the denominators used in computing basic and diluted net income per share (in thousands):
| Three Months Ended July 31, |
| 2025 |  | 2024 |
Basic |  |  |  |
Numerator: |  |  |  |
Net income (loss) attributable to Immersion Stockholders | $ | (930 | ) | $ | 27,077 |
Adjustment for Immersion's portion of Barnes & Noble Education's EPS to be included in the numerator for Immersion's basic EPS calculation (a) |  | — |  |  | 3 |
Net income (loss) attributable to Immersion Stockholders, basic | $ | (930 | ) | $ | 27,080 |
Denominator: |  |  |  |
Weighted-average shares outstanding, basic |  | 32,615 |  |  | 31,970 |
Net income (loss) attributable to Immersion stockholders per share, basic | $ | (0.03 | ) | $ | 0.85 |
Diluted |  |  |  |
Numerator: |  |  |  |
Net income (loss) attributable to Immersion Stockholders | $ | (930 | ) | $ | 27,077 |
Adjustment for Immersion's portion of Barnes & Noble Education's EPS to be included in the numerator for Immersion's diluted EPS calculation (a) |  | — |  |  | 3 |
Net income (loss) attributable to Immersion stockholders, diluted | $ | (930 | ) | $ | 27,080 |
Denominator: |  |  |  |
Weighted-average shares outstanding, basic |  | 32,615 |  |  | 31,970 |
Shares related to outstanding options, unvested RSUs, RSAs, and PSUs |  | — |  |  | 730 |
Weighted average shares outstanding, diluted |  | 32,615 |  |  | 32,700 |
Net income (loss) attributable to Immersion stockholders per share, diluted | $ | (0.03 | ) | $ | 0.83 |
a) Barnes & Noble Education has participating securities. Accordingly, for purposes of Immersion’s basic and diluted net income per share computations using the two-class method, the numerator reflects Immersion’s portion of Barnes & Noble Education’s earnings per share, which is determined by multiplying the shares of Barnes & Noble Education held by Immersion by Barnes & Noble Education’s basic and diluted EPS amounts.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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