The table below presents a reconciliation of Non-GAAP net income to net income attributable to InterDigital, Inc., the most directly comparable GAAP financial measure (in thousands):
For the Three Months
Ended March 31, | Q2 Outlook | |||||||||
2023 | 2022 | 2023 | ||||||||
Net income attributable to InterDigital, Inc. | $ | 105,259 | $ | 17,994 | $16,400 - $19,100 | |||||
Share-based compensation | 7,790 | 5,386 | 9,000 | |||||||
Acquisition related amortization | 10,268 | 10,086 | 10,300 | |||||||
Other operating items (a) | 8,237 | 542 | — | |||||||
Other non-operating items (b) | (158 | ) | — | — | ||||||
Related income tax and noncontrolling interest effect of above items | (6,739 | ) | (3,363 | ) | (3,300) | |||||
Adjustments to income taxes | (1,042 | ) | 162 | — | ||||||
Non-GAAP net income 3 | $ | 123,615 | $ | 30,807 | $32,400 - $35,100 | |||||
Non-GAAP net income per diluted share 3 | $ | 4.21 | $ | 0.99 | $1.19 - $1.29 | |||||