Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 68

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 1
Chunk 68
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 Other Comprehensive (Loss) IncomeBalance as of January 31, 2025$(4,518)$(372)$(4,890)Other comprehensive income (loss), net of tax29,895 (258)29,637 Balance as of July 31, 2025$25,377 $(630)$24,747 Foreign Currency Translation AdjustmentsUnrealized Loss on Marketable SecuritiesAccumulated Other Comprehensive IncomeBalance as of January 31, 2024$8,925 $(100)$8,825 Other comprehensive loss, net of tax(691)(29)(720)Balance as of July 31, 2024$8,234 $(129)$8,105 

12. Equity Incentive Plans and Stock-Based Compensation

2021 Stock PlanIn April 2021, prior to and in connection with our initial public offering ("IPO"), we adopted our 2021 Equity Incentive Plan (the "2021 Plan"), which provides for grants of incentive stock options, nonstatutory stock options, stock appreciation rights, restricted stock awards ("RSAs"), restricted stock units ("RSUs"), performance stock units ("PSUs"), and other forms of awards. As of July 31, 2025, we have reserved 229.8 million shares of our Class A common stock to be issued under the 2021 Plan. The number of shares of our Class A common stock reserved for 

21

Table of ContentsUiPath, Inc.Notes to Condensed Consolidated Financial Statements (Continued)(unaudited)

issuance under the 2021 Plan will automatically increase on February 1 of each year for a period of ten years, which began on February 1, 2022 and continues through February 1, 2031, in an amount equal to (1) 5% of the total number of shares of our common stock (both Class A and Class B) outstanding on the preceding January 31, or (2) a lesser number of shares determined by our board of directors no later than the February 1 increase.2021 Employee Stock Purchase PlanIn April 2021, prior to and in connection with the IPO, we adopted our 2021 Employee Stock Purchase Plan (the “ESPP”). As of July 31, 2025, the ESPP authorizes the issuance of 32.7 million shares of our Class A common stock under purchase rights granted to our employees. The number of shares of