ROKU, INC

For the period ended Mar 31, 2026. Filed May 1, 2026.

About this filing

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.

Mar 31, 2026 · Filed May 1, 2026

ROKU$160.52+0.1%Stored close · as of Nov 6, 2026

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Contents

6. Balance Sheet Components

BALANCE SHEET COMPONENTS

Accounts Receivable, net: Accounts receivable, net consisted of the following (in thousands):

	As of
	March 31, 2026	December 31, 2025
Accounts receivable, gross	$809,738	$960,319
Less: Allowances
Allowance for sales returns	2,916	4,539
Allowance for sales incentives	51,552	70,839
Allowance for credit losses	2,574	3,073
Other allowances	110	1,997
Total allowances	57,152	80,448
Accounts receivable, net	$752,586	$879,871

Customers J and B each accounted for 13% of the Company’s accounts receivable, net balance as of March 31, 2026 and 11% of the Company’s accounts receivable, net balance as of December 31, 2025, respectively.

Property and Equipment, net: Property and equipment, net consisted of the following (in thousands):

	As of
	March 31, 2026	December 31, 2025
Computers and equipment	$51,789	$51,699
Leasehold improvements	287,166	284,748
Internal-use software	5,904	5,904
Office equipment and furniture	36,151	36,075
Property and equipment, gross	381,010	378,426
Less: Accumulated depreciation and amortization	(218,753)	(204,849)
Property and equipment, net	$162,257	$173,577

Depreciation and amortization expense for property and equipment assets was approximately $13.9 million and $11.7 million for the three months ended March 31, 2026 and 2025, respectively.

Accrued Liabilities: Accrued liabilities consisted of the following (in thousands):

	As of
	March 31, 2026	December 31, 2025
Revenue share payable	$319,682	$311,488
Accrued cost of revenue	167,573	173,171
Marketing, retail, and merchandising expenses	79,773	95,887
Operating lease liability, current	88,412	87,425
Accrued legal and licensing expenses	32,609	68,843
Content liability, current	35,301	42,158
Contingent consideration, current	28,810	28,110
Other accrued expenses	159,039	150,901
Total Accrued liabilities	$911,199	$957,983

Other Long-term Liabilities: Other Long-term liabilities consisted of the following (in thousands):

	As of
	March 31, 2026	December 31, 2025
Content liability, non-current	$4,909	$5,078
Contingent consideration, non-current	40,995	40,006
Other long-term liabilities	37,674	28,172
Total Other long-term liabilities	$83,578	$73,256

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.