Equity

6 Months Ended

Jun. 30, 2022

Stockholders' Equity

Stockholders' Equity

Note 7 — Equity

Statement of Stockholders’ Equity

The following tables present the changes in Stockholders’ Equity:

								Accumulated
				Additional				Other
	Common Stock			Paid-in		Accumulated		Comprehensive
	Shares	Amount		Capital		Deficit		Income		Total
	(in thousands)
Balance at December 31, 2021	50,653	$	507	$	1,116,921	$	(681,283)	$	1,483	$	437,628
Cumulative effect of change in accounting principle - adoption of ASU 2020-06	—		—		(56,801)		12,541		—		(44,260)
Net income	—		—		—		13,330		—		13,330
Other comprehensive income (loss), net of tax	—		—		—		—		(822)		(822)
Share-based compensation expense	—		—		4,481		—		—		4,481
Net issuance under employee stock plans	590		6		(6,793)		—		—		(6,787)
Balance at March 31, 2022	51,243	$	513	$	1,057,808	$	(655,412)	$	661	$	403,570
Net income	—		—		—		9,655		—		9,655
Other comprehensive income (loss), net of tax	—		—		—		—		(272)		(272)
Share-based compensation expense	—		—		6,278		—		—		6,278
Net issuance under employee stock plans	182		2		1,504		—		—		1,506
Balance at June 30, 2022	51,425	$	515	$	1,065,590	$	(645,757)	$	389	$	420,737

								Accumulated
				Additional				Other
	Common Stock			Paid-in		Accumulated		Comprehensive
	Shares	Amount		Capital		Deficit		Income		Total
	(in thousands)
Balance at December 31, 2020	49,724	$	497	$	1,113,352	$	(707,321)	$	1,846	$	408,374
Net income	—		—		—		2,494		—		2,494
Other comprehensive income (loss), net of tax	—		—		—		—		(19)		(19)
Share-based compensation expense	—		—		3,237		—		—		3,237
Net issuance under employee stock plans	459		5		(1,630)		—		—		(1,625)
Balance at March 31, 2021	50,183	$	502	$	1,114,959	$	(704,827)	$	1,827	$	412,461
Net income	—		—		—		6,348		—		6,348
Other comprehensive income (loss), net of tax	—		—		—		—		(24)		(24)
Share-based compensation expense	—		—		4,367		—		—		4,367
Net issuance under employee stock plans	166		1		582		—		—		583
Balance at June 30, 2021	50,349	$	503	$	1,119,908	$	(698,479)	$	1,803	$	423,735

Accumulated Other Comprehensive Income (“AOCI”)

The following table presents the changes in the balances of each component of AOCI, net of tax:

			Unrealized
			Gains (Losses)
	Foreign		on Available
	Currency		for Sale
	Translation		Securities		Total
	(in thousands)
Balance - December 31, 2021	$	1,814	$	(331)	$	1,483
Other comprehensive income (loss)		(51)		(1,043)		(1,094)
Balance - June 30, 2022	$	1,763	$	(1,374)	$	389

There were minimal reclassifications from AOCI into net income for the three and six months ended June 30, 2022 and 2021.