Company: PHR
Filing Date: 2025-09-05
Form Type: 10-Q
Source: 0001412408-25-000062
Chunk: 163

Company: Phreesia, Inc.
Filing Date: 2025-09-05
Form: 10-Q
Item: Part I, Item 8
Chunk 163
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"). The Company has reflected the estimated impact of the OBBBA in the year-to-date and quarterly tax provision as of July 31, 2025. Further analysis will be performed through year-end; however, it is not expected to have a material impact on the Company’s effective tax rate due to the valuation allowance position recorded against the Company’s deferred tax assets that are not more likely than not to be realized.

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Table of Contents

13. Net income (loss) per share attributable to common stockholders

(a) Net income (loss) per share attributable to common stockholdersBasic and diluted net income (loss) per share attributable to common stockholders was calculated as follows: Three months endedJuly 31,Six months endedJuly 31, 2025202420252024Basic net income (loss) per shareNumerator:Net income (loss)$654 $(18,012)$(3,260)$(37,734)Denominator:Weighted-average shares of common stock outstanding, basic59,591,545 57,502,959 59,261,722 57,089,232 Basic net income (loss) per share attributable to common stockholders:$0.01 $(0.31)$(0.06)$(0.66)Diluted net income (loss) per shareNumerator:Net income (loss)$654 $(18,012)$(3,260)$(37,734)Denominator:Number of shares used for basic net income (loss) per computation59,591,545 57,502,959 59,261,722 57,089,232 RSUs763,941 — — — Stock options625,292 — — — PSUs575,071 — — — Liability awards92,500 — — — ESPP37,462 — — — Weighted-average shares of common stock outstanding, diluted61,685,811 57,502,959 59,261,722 57,089,232 Diluted net income (loss) per share attributable to common stockholders:$0.01 $(0.31)$(0.06)$(0.66)(b) Potential dilutive securitiesThe Company excludes potential dilutive securities, which include stock options, RSUs, PSUs, liability awards and grants under the Company's ESPP from the computation of diluted net income (loss