For the three months ended February 29, 2024, the Company recorded net income, as such, used diluted weighted-average common shares outstanding when calculating diluted income per share for the three months ended February 29, 2024. Stock options and RSUs that could potentially dilute basic earnings per share (“EPS”) in the future are included in the computation of diluted income per share.

For the three months ended  February 28, 2023, the Company recorded net loss.   As such, because the dilution from potential common shares was antidilutive, the Company used basic weighted-average common shares outstanding, rather than diluted weighted-average common shares outstanding when calculating diluted loss per share for the February 28, 2023. Stock options and RSUs that could potentially dilute basic EPS in the future that were not included in the computation of diluted loss per share were as follows:

The following table sets forth the allocation of net income (loss) for the three months ended February 29, 2024 and  February 28, 2023, respectively:

The following table reconciles the weighted-average common shares outstanding used in the calculation of basic EPS to the weighted-average common shares outstanding used in the calculation of diluted EPS for the three months ended February 29, 2024:

The following potential common shares, presented based on amounts outstanding at each period end, were excluded from the calculation of diluted net loss per share attributable to common stockholders for the periods indicated because including them would have had an anti-dilutive effect: