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Net Income (Loss) Per Share of Common Stock | 12 Months Ended
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Aug. 31, 2012
Net Income (Loss) Per Share of Common Stock |
Net Income (Loss) Per Share of Common Stock |
11. Net Income (Loss) Per Share of Common Stock The following tables set forth the computation of the Company's basic and diluted net income (loss) per share of common stock for the years ended August 31, 2012, 2011 and 2010 (in thousands, except per share data). The two-class method was used for the period through December 8, 2010, the period that the convertible preferred shares were outstanding.
|  | Years Ended August 31, |
--- | --- | --- | ---
|  | 2012 |  | 2011 |  | 2010 |
Numerator: |  |  |  |  |  |  |  |  |  |
Basic: |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to SemiLEDs stockholders |  | $ | (49,457 | ) | $ | (16,104 | ) | $ | 10,828 |
8% noncumulative dividends on convertible preferred stock |  |  | — |  |  | (1,532 | ) |  | (5,634 | )
Undistributed earnings allocated to convertible preferred stockholders |  |  | — |  |  | (1,538 | ) |  | (3,370 | )
Net income (loss) attributable to SemiLEDs common stockholders, basic |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,824 |
Diluted: |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to SemiLEDs common stockholders, basic |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,824 |
Undistributed earnings re-allocated to common stock |  |  | — |  |  | — |  |  | 78 |
Net income (loss) attributable to SemiLEDs common stockholders, diluted |  | $ | (49,457 | ) | $ | (19,174 | ) | $ | 1,902 |
Denominator: |  |  |  |  |  |  |  |  |  |
Basic: |  |  |  |  |  |  |  |  |  |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, basic |  |  | 27,414 |  |  | 21,887 |  |  | 7,090 |
Diluted: |  |  |  |  |  |  |  |  |  |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, basic |  |  | 27,414 |  |  | 21,887 |  |  | 7,090 |
Add: Weighted average effect of dilutive securities: |  |  |  |  |  |  |  |  |  |
Stock options |  |  | — |  |  | — |  |  | 633 |
Shares used in computing net income (loss) per share attributable to SemiLEDs common stockholders, diluted |  |  | 27,414 |  |  | 21,887 |  |  | 7,723 |
Net income (loss) per share attributable to SemiLEDs common stockholders: |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (1.80 | ) | $ | (0.88 | ) | $ | 0.26 |
Diluted |  | $ | (1.80 | ) | $ | (0.88 | ) | $ | 0.24 |
The following securities were excluded from the computation of diluted net income (loss) per share of common stock for the periods presented because including them would have been anti-dilutive (in thousands):
|  | Years Ended August 31, |
--- | --- | --- | ---
|  | 2012 |  | 2011 |  | 2010 |
Stock units and stock options to purchase common stock |  |  | 631 |  |  | 413 |  |  | — |
Common stock subject to repurchase |  |  | 1 |  |  | 3 |  |  | — |
Convertible preferred stock |  |  | — |  |  | — |  |  | 13,719 |

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