UiPath, Inc. Earnings Per Share Disclosure
| 15 | Net Loss Per Share | |||||||
Year Ended January 31, | |||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||||||||||||||||||||
| Class A | Class B | Class A | Class B | Class A | Class B | ||||||||||||||||||||||||||||||
| Numerator: | |||||||||||||||||||||||||||||||||||
| Net loss | $ | (62,842) | $ | (10,852) | $ | (76,739) | $ | (13,144) | $ | (278,950) | $ | (49,402) | |||||||||||||||||||||||
| Denominator: | |||||||||||||||||||||||||||||||||||
Weighted-average shares used in computing net loss per share, basic and diluted | 477,480 | 82,453 | 481,402 | 82,453 | 465,569 | 82,453 | |||||||||||||||||||||||||||||
Net loss per share, basic and diluted | $ | (0.13) | $ | (0.13) | $ | (0.16) | $ | (0.16) | $ | (0.60) | $ | (0.60) | |||||||||||||||||||||||
Year Ended January 31, | |||||||||||||||||||||||||||||||||||
| 2025 | 2024 | 2023 | |||||||||||||||||||||||||||||||||
| Class A | Class B | Class A | Class B | Class A | Class B | ||||||||||||||||||||||||||||||
| Unvested RSUs | 30,239 | — | 36,878 | — | 31,427 | — | |||||||||||||||||||||||||||||
| Outstanding stock options | 10,171 | — | 13,247 | — | 13,967 | — | |||||||||||||||||||||||||||||
| Shares subject to repurchase from RSAs and early exercised stock options | 12 | — | 52 | — | 284 | — | |||||||||||||||||||||||||||||
| Shares issuable under ESPP | 783 | — | 705 | — | 828 | — | |||||||||||||||||||||||||||||
| Returnable shares issued in connection with business acquisition | 204 | — | 349 | — | 219 | — | |||||||||||||||||||||||||||||
| Total | 41,409 | — | 51,231 | — | 46,725 | — | |||||||||||||||||||||||||||||
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About Earnings Per Share Disclosures
The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.
Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.