Company: WLTH
Filing Date: 2025-09-29
Form Type: S-1
Source: 0001628280-25-043113
Chunk: 393

Company: WEALTHFRONT CORP
Filing Date: 2025-09-29
Form: S-1
Chunk 393
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 of qualified capital expenditures, full expensing of domestic research and development expenditures, changes to the business interest limitation, and modifications to the international tax framework. The Company is still evaluating the impact of the OBBBA; however, we do anticipate a material reduction in current income tax expense for the year, primarily driven by the permanent reinstatement of full expensing of domestic research and development expenditures, with no material impact to the effective tax rate.

<div align='center'>F-55</div>

### WEALTHFRONT CORPORATION
<div align='center'>Notes to Unaudited Condensed 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):

| Basic earnings per share                                                                           
 Numerator:                                                                                         |     | Three Months Ended July 31, 
 2024                        |             |            |     | 2025 |             |            |     | Six Months Ended July 31, 
 2024                      |             |            |     | 2025 |             |            |
|:---------------------------------------------------------------------------------------------------|:----|:----------------------------|------------:|-----------:|:----|:-----|------------:|-----------:|:----|:--------------------------|------------:|-----------:|:----|:-----|------------:|-----------:|
| Net income attributable to common stockholders                                                     |     | $                           |      34,178 |            |     | $    |      34,741 |            |     | $                         |     132,309 |            |     | $    |      60,688 |            |
| Denominator:                                                                                       |     |                             |             |            |     |      |             |            |     |                           |             |            |     |      |             |            |
| Weighted-average number of common stock outstanding used in computing earnings per share, basic    |     |                             |             | 39,021,040 |     |      |             | 40,497,003 |     |                           |             | 38,998,847 |     |      |             | 40,386,351 |
| Earnings per share attributable to common stockholders, basic                                      |     | $                           |        0.88 |            |     | $    |        0.86 |            |