ROKU, INC

For the period ended Sep 30, 2026. Filed Nov 2, 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 2, 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
	September 30, 2026	December 31, 2025
Accounts receivable, gross	$949,798	$960,319
Less: Allowances
Allowance for sales returns	3,758	4,539
Allowance for sales incentives	53,780	70,839
Allowance for credit losses	4,330	3,073
Other allowances	108	1,997
Total allowances	61,976	80,448
Accounts receivable, net	$887,822	$879,871

Customers J and B accounted for 12% and 11%, respectively, of the Company’s accounts receivable, net balance as of September 30, 2026, and each accounted for 11% of the Company’s accounts receivable, net balance as of December 31, 2025.

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

	As of
	September 30, 2026	December 31, 2025
Computers and equipment	$51,255	$51,699
Leasehold improvements	286,140	284,748
Internal-use software	5,904	5,904
Office equipment and furniture	35,789	36,075
Property and equipment, gross	379,088	378,426
Less: Accumulated depreciation and amortization	(235,875)	(204,849)
Property and equipment, net	$143,213	$173,577

Depreciation and amortization expense for property and equipment assets was approximately $10.7 million and $11.5 million for the three months ended September 30, 2026 and 2025, respectively, and $35.0 million and $34.6 million for the nine months ended September 30, 2026 and 2025, respectively.

Impairment charges for property and equipment assets were $2.7 million during the three and nine months ended September 30, 2026. See Note 10 for details. There wereno property and equipment impairment charges during the three and nine months ended September 30, 2025.

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

	As of
	September 30, 2026	December 31, 2025
Revenue share payable	$304,285	$311,488
Accrued cost of revenue	183,660	173,171
Marketing, retail, and merchandising expenses	91,564	95,887
Operating lease liability, current	82,511	87,425
Inventory received not billed	45,279	20,533
Accrued legal and licensing expenses	31,119	68,843
Content liability, current	66,006	42,158
Contingent consideration, current	33,944	28,110
Other accrued expenses	155,206	130,368
Total Accrued liabilities	$993,574	$957,983

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

	As of
	September 30, 2026	December 31, 2025
Content liability, non-current	$8,022	$5,078
Contingent consideration, non-current	21,363	40,006
Other long-term liabilities	53,889	28,172
Total Other long-term liabilities	$83,274	$73,256

ContentsView on SEC.gov

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