Hi @jennifer_dungan
I have already tested this multiple time are only recording the new users every time. And also I was checking the s_nr cookie under Application cookies so its showing two cookies- s_nr30 & s_nr365, I have attached screenshot also , why its showing two one with repeat and one with new value. Is it common correct behaviour?

Lol, this is one of the reasons I stopped using that plugin... it used to work a lot better before the cookie-apocalypse started...
s_nr30 is a 30 day cookie
s_nr365 is a 365 day cookie
The problem is, the 365 day cookie is more likely to get killed, causing weird mismatches. Logically, anyone who is Repeat in 30 days is obviously repeated in 365... (Unless you just added that new cookie)
With Safari killing even first party cookies after 7 days, even the shorter 30 day cookie can pose some challenges....
Cookies set by a server (like Adobe's ECID) tend to less likely to be destroyed, at least compared to cookies set by JavaScript...
I actually switch to making my own non-overlapping segments.
I actually presented this tip at Summit and in a Skill Exchange...
https://experienceleague.adobe.com/en/docs/events/the-skill-exchange-recordings/analytics/may2023/rockstar-tips
Maybe this would work better, as it rely on the more reliable Adobe User Identification service.