Coupang Inc
For the period ended Dec 31, 2023. Filed Feb 28, 2024.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2023 · Filed Feb 28, 2024
CPNG$16.33-0.5%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Item 8. Financial Statements and Supplementary Data
Table of Contents
Item 8. Financial Statements and Supplementary Data
INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
| Page | ||
|---|---|---|
| Report of Independent Registered Public Accounting Firm | 57 | |
| Consolidated Statements of Operations | 59 | |
| Consolidated Statements of Comprehensive Income (Loss) | 60 | |
| Consolidated Balance Sheets | 61 | |
| Consolidated Statements of Redeemable Convertible Preferred Units and Stockholders'/Members’ Equity (Deficit) | 62 | |
| Consolidated Statements of Cash Flows | 64 | |
| Notes to Consolidated Financial Statements | 65 | |
| Note 1 | Basis of Presentation and Summary of Significant Accounting Policies | 65 |
| Note 2 | Net Revenues | 70 |
| Note 3 | Segment Reporting | 70 |
| Note 4 | Equity-based Compensation Plans | 71 |
| Note 5 | Defined Severance Benefits | 73 |
| Note 6 | Income Taxes | 74 |
| Note 7 | Earnings per Share | 76 |
| Note 8 | Fair Value Measurement | 76 |
| Note 9 | Property and Equipment, net | 77 |
| Note 10 | Leases | 77 |
| Note 11 | Supplemental Financial Information | 78 |
| Note 12 | Short-term Borrowings and Long-term Debt | 79 |
| Note 13 | Commitments and Contingencies | 80 |
| Note 14 | Stockholders' Equity | 81 |
| Note 15 | Subsequent Event - Farfetch Acquisition | 81 |
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