Company: WLTH
Filing Date: 2025-12-02
Form Type: S-1/A
Source: 0001628280-25-054592
Chunk: 396

Company: WEALTHFRONT CORP
Filing Date: 2025-12-02
Form: S-1/A
Chunk 396
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 2025. Based upon this assessment, the Company experienced three ownership changes in the prior years. However, the Company does not expect any previous ownership changes to result in a

<div align='center'>F-31</div>

### WEALTHFRONT CORPORATION
<div align='center'>Notes to Consolidated Financial Statements</div>

limitation that will reduce the total amount of NOLs and tax credit carryforwards that can be utilized. Additional ownership changes in the future could result in additional limitations on the Company’s NOL and tax credit carryforwards.

The Company had unrecognized tax benefits as outlined in the tabular reconciliation below (in thousands):

|                                                           |     | Fiscal Year Ended January 31, |  2024 |     |   |  2025 |
|:----------------------------------------------------------|:----|:------------------------------|------:|:----|:--|------:|
| Unrecognized tax benefits as of the beginning of the year |     | $                             | 5,435 |     | $ | 6,661 |
| Increase related to current-year tax provisions           |     |                               | 1,225 |     |   | 1,391 |
| Unrecognized tax benefits as of the end of the year       |     | $                             | 6,660 |     | $ | 8,052 |

The Company follows the provisions of Accounting Standards Codification (“ASC”) 740-10, Accounting for Uncertainty in Income Taxes . ASC 740-10 prescribes a comprehensive model for the recognition, measurement, presentation, and disclosu re in the consolidated financial statements of uncertain tax positions that have been taken, or expected to be taken on a tax return. The Company’s liability for unrecognized tax benefits was approximately $6.7 million and $8.1 million as of January 31, 2024 and 2025, respectively.

As of January 31, 2025, the Company had no accrued interest and penalties related to unrecognized tax benefits. If realized, $8.1 million of unrecognized tax benefits would impact the effective tax rate. The Company does not expect any significant increases or decreases to its unrecognized benefits within the next 12 months.

The Company files income tax returns in the United States and in various State tax jurisdictions. As of January 31, 2025 , the Company’s Federal tax returns through 2020 and State tax returns through 2019 are no longer subject to examination. However, prior periods may still be examined to the