Company: WLTH
Filing Date: 2025-08-22
Form Type: DRS/A
Source: 0001628279-25-000564
Chunk: 321

Company: WEALTHFRONT CORP
Filing Date: 2025-08-22
Form: DRS/A
Chunk 321
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 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 extent they include NOL or tax credit carryforwards utilized in subsequent years.

<div align='center'>F-32</div>

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

#### 15.
Earnings per Share Attributable to Common Stockholders

The following table sets forth the computation of basic and diluted earnings per share attributable to common stockholders for the periods presented (in thousands, except per share and share amounts):

|                                                                                                    |     | Fiscal Year Ended January 31, |        2024 |            |     |   |        2025 |            |
|:---------------------------------------------------------------------------------------------------|:----|:------------------------------|------------:|-----------:|:----|:--|------------:|-----------:|
| Basic earnings per share                                                                           |     |                               |             |            |     |   |             |            |
| Numerator:                                                                                         |     |                               |             |            |     |   |             |            |
| Net income attributable to common stockholders                                                     |     | $                             |      76,966 |            |     | $ |     194,447 |            |
| Denominator:                                                                                       |     |                               |             |            |     |   |             |            |
| Weighted-average number of common stock outstanding used in computing earnings per share