Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 74

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 1
Chunk 74
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.Notes to Condensed Consolidated Financial Statements (Continued)(unaudited)

included the impact of OBBBA when calculating the estimated annual effective tax rate for the current year, and the legislation does not have a significant impact on our consolidated tax position.

14. Net Income (Loss) Per Share

The following table sets forth the computation of basic and diluted net income (loss) per share for the periods presented (in thousands except per share amounts):Three Months Ended July 31,20252024Class AClass BClass AClass BNumerator:Net income (loss)$1,355 $229 $(73,600)$(12,497)Denominator:Weighted-average shares used in computing net income (loss) per share, basic458,716 77,453 485,589 82,453 Dilutive potential common shares from outstanding equity awards6,696 — — — Weighted-average shares used in computing net income (loss) per share, diluted465,412 77,453 485,589 82,453 Net income (loss) per share, basic$0.00 $0.00 $(0.15)$(0.15)Net income (loss) per share, diluted$0.00 $0.00 $(0.15)$(0.15)Six Months Ended July 31,20252024Class AClass BClass AClass BNumerator:Net loss$(17,933)$(3,038)$(98,192)$(16,641)Denominator:Weighted-average shares used in computing net loss per share, basic and diluted463,650 78,558 486,520 82,453 Net loss per share, basic and diluted$(0.04)$(0.04)$(0.20)$(0.20)Anti-dilutive common stock equivalents excluded from the computation of diluted net income (loss) per share were as follows (in thousands):Three Months Ended July 31,20252024Class AClass BClass AClass BUnvested RSUs10,610 — 33,472 — Outstanding stock options2,198 — 10,582 — Shares issuable under ESPP416 — 833 — Unvested PSUs— — — — Returnable shares issued in connection with business acquisition— — 269 — Shares subject to repurchase from