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Net Loss Per Share of Common Stock
 9 Months Ended
May 31, 2012
Net Loss Per Share of Common Stock  
Net Loss Per Share of Common Stock

 

8. Net Loss Per Share of Common Stock

 

The following tables set forth the computation of the Company’s basic and diluted net loss per share of common stock for the three and nine months ended May 31, 2012 and 2011 (in thousands, except per share data). The two-class method was used for the period through December 8, 2010, a period in which shares of several series of SemiLEDs’ convertible preferred stock were outstanding.

 

 

 

Three Months Ended May 31,

 

Nine Months Ended May 31,

 

 

 

2012

 

2011

 

2012

 

2011

 

Numerator:

 

 

 

 

 

 

 

 

 

Basic:

 

 

 

 

 

 

 

 

 

Net loss attributable to SemiLEDs stockholders

 

$

(10,003

)

$

(5,123

)

$

(24,838

)

$

(2,471

)

8% noncumulative dividends on convertible preferred stock

 

—

 

—

 

—

 

(1,532

)

Undistributed earnings allocated to convertible preferred stockholders

 

—

 

—

 

—

 

(1,538

)

Net loss attributable to SemiLEDs common stockholders, basic

 

$

(10,003

)

$

(5,123

)

$

(24,838

)

$

(5,541

)

Diluted:

 

 

 

 

 

 

 

 

 

Net loss attributable to SemiLEDs common stockholders, diluted

 

$

(10,003

)

$

(5,123

)

$

(24,838

)

$

(5,541

)

Denominator:

 

 

 

 

 

 

 

 

 

Basic:

 

 

 

 

 

 

 

 

 

Shares used in computing net loss per share attributable to SemiLEDs common stockholders, basic

 

27,481

 

27,256

 

27,389

 

20,021

 

Diluted:

 

 

 

 

 

 

 

 

 

Shares used in computing net loss per share attributable to SemiLEDs common stockholders, diluted

 

27,481

 

27,256

 

27,389

 

20,021

 

Net loss per share attributable to SemiLEDs common stockholders:

 

 

 

 

 

 

 

 

 

Basic

 

$

(0.36

)

$

(0.19

)

$

(0.91

)

$

(0.28

)

Diluted

 

$

(0.36

)

$

(0.19

)

$

(0.91

)

$

(0.28

)

 

The following securities were excluded from the computation of diluted net loss per share of common stock for the periods presented because including them would have been anti-dilutive (in thousands):

 

 

 

Three Months Ended May 31,

 

Nine Months Ended May 31,

 

 

 

2012

 

2011

 

2012

 

2011

 

Stock units and stock options to purchase common stock

 

128

 

463

 

535

 

596

 

Common stock subject to repurchase

 

1

 

3

 

1

 

3