Coupang, 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
CPNG$16.42+0.8%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Glossary
Table of Contents
Glossary
We use terms throughout this Form 10-Q that are specific to Coupang or that are abbreviations that may not be commonly known or used. Below is a list of these terms used in this Form 10-Q and our 2025 Form 10-K.
| Term | Definition |
|---|---|
| 2021 Plan* | Our 2021 Equity Incentive Plan |
| AI | Artificial intelligence |
| ASU | Accounting Standards Update |
| Brand* | Our Coupang brand or our associated brands and marks |
| CEO | Chief Executive Officer |
| CFO | Chief Financial Officer |
| CFS* | Coupang Fulfillment Services, Ltd, a wholly-owned subsidiary of Coupang Corp. |
| CISO | Chief Information Security Officer |
| CODM | Chief Operating Decision Maker |
| common stock | Class A common stock and Class B common stock, collectively |
| Coupang* | Coupang, Inc. together with its consolidated subsidiaries |
| Coupang Corp.* | Our wholly-owned Korean subsidiary |
| CPLB* | Coupang Private Label Brands |
| Eats* | Our third-party merchant order and on-demand delivery services in Korea |
| EBITDA | Earnings before interest, taxes, depreciation, and amortization |
| EFTA | Korea’s Electronic Financial Transactions Act |
| Exchange Act | Securities Exchange Act of 1934, as amended |
| Farfetch* | Our global luxury fashion marketplace |
| FASB | Financial Accounting Standards Board |
| FC Fire* | A fire that extensively damaged our Deokpyeong fulfillment center in June 2021 |
| FLC* | Our fulfillment and logistics by Coupang offering |
| Form 10-Q | Quarterly Report on Form 10-Q |
| Incheon FC Fire* | A fire that significantly damaged our Incheon, Korea leased fulfillment center in July 2026 |
| Incident* | A data incident involving unauthorized access to customer accounts that we became aware of in November 2025 |
| IP | Intellectual property |
| KFTC | Korea Fair Trade Commission |
| Korea | Republic of Korea |
| KRW | Korean Won |
| LP | Limited Partnership |
| NCTI | Net Controlled Foreign Corporation Tested Income |
| NOL | Net operating loss |
| NTS | Korea National Tax Service |
| NYSE | New York Stock Exchange |
| OECD | Organization for Economic Co-operation and Development |
| Pay* | Our digital financial services offering in Korea that provides our customers with convenient payment processing |
| PIPA | Korea’s Personal Information Protection Act |
| PIPC | Korea’s Personal Information Protection Commission |
| Play* | Our online content streaming service in Korea |
| Revolving Credit Facility* | Our five-year revolving credit agreement entered into in June 2025 |
| Rocket Delivery* | Our free next-day delivery service |
| Rocket Fresh* | Our fresh grocery delivery services |
| Rocket Now* | Our third-party merchant order and on-demand delivery services in Japan |
| ROU | Right-of-use |
| RSU | Restricted stock unit |
| Coupang, Inc. | Q3 2026 Form 10-Q | 20 |
Table of Contents
| SEC | U.S. Securities and Exchange Commission |
|---|---|
| Serious Accidents Act | Korea’s Act on Punishment for Serious Accidents |
| Securities Act | Securities Act of 1933, as amended |
| Term SOFR | Term secured overnight financing rate |
| U.S. | United States of America |
| USD | U.S. dollar |
| U.S. GAAP | Accounting principles generally accepted in the U.S. |
| * | Indicates company-specific terms |
|---|
| Coupang, Inc. | Q3 2026 Form 10-Q | 21 |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.