ROKU, INC

For the period ended Jun 30, 2026. Filed Aug 6, 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.

Jun 30, 2026 · Filed Aug 6, 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
	June 30, 2026	December 31, 2025
Accounts receivable, gross	$827,732	$960,319
Less: Allowances
Allowance for sales returns	2,767	4,539
Allowance for sales incentives	43,475	70,839
Allowance for credit losses	4,804	3,073
Other allowances	83	1,997
Total allowances	51,129	80,448
Accounts receivable, net	$776,603	$879,871

Customers J and B each accounted for 13% of the Company’s accounts receivable, net balance as of June 30, 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
	June 30, 2026	December 31, 2025
Computers and equipment	$53,007	$51,699
Leasehold improvements	288,877	284,748
Internal-use software	5,904	5,904
Office equipment and furniture	36,394	36,075
Property and equipment, gross	384,182	378,426
Less: Accumulated depreciation and amortization	(229,130)	(204,849)
Property and equipment, net	$155,052	$173,577

Depreciation and amortization expense for property and equipment assets was approximately $10.4 million and $11.4 million for the three months ended June 30, 2026 and 2025, respectively, and $24.3 million and $23.1 million for the six months ended June 30, 2026 and 2025, respectively.

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

	As of
	June 30, 2026	December 31, 2025
Revenue share payable	$302,638	$311,488
Accrued cost of revenue	180,092	173,171
Marketing, retail, and merchandising expenses	91,480	95,887
Operating lease liability, current	87,708	87,425
Inventory received not billed	67,272	20,533
Accrued legal and licensing expenses	30,119	68,843
Content liability, current	32,833	42,158
Contingent consideration, current	36,165	28,110
Other accrued expenses	139,027	130,368
Total Accrued liabilities	$967,334	$957,983

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

	As of
	June 30, 2026	December 31, 2025
Content liability, non-current	$5,873	$5,078
Contingent consideration, non-current	18,070	40,006
Other long-term liabilities	55,106	28,172
Total Other long-term liabilities	$79,049	$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.