SHOPIFY INC.
For the period ended Sep 30, 2026. Filed Nov 3, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 3, 2026
SHOP$146.61-3.6%Stored close · as of Nov 10, 2026
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12. Changes in Accumulated Other Comprehensive (Loss) Income
- Changes in Accumulated Other Comprehensive (Loss) Income
The following table summarizes the changes in accumulated other comprehensive (loss) income, which is reported as a component of shareholders’ equity:
| Nine months ended September 30, | ||
|---|---|---|
| 2026 | 2025 | |
| (in US $ millions) | ||
| Balance, beginning of the period | 1 | (10) |
| Other comprehensive (loss) income before reclassifications | (11) | 6 |
| Gain on cash flow hedges reclassified from accumulated other comprehensive loss to earnings: | ||
| Sales and marketing | — | 1 |
| Research and development | 2 | 4 |
| General and administrative | — | 1 |
| Tax effect on unrealized (loss) gain on cash flow hedges | 2 | (3) |
| Other comprehensive (loss) income, net of tax | (7) | 9 |
| Balance, end of the period | (6) | (1) |
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