Operating

Amortization and write-off of content assets

Roku, Inc. Amortization and write-off of content assets decreased by 34.3% to $45.75M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 4.8%, from $48.04M to $45.75M. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryProfitability
SignalLower is better
VolatilityModerate
First reportedQ3 2023
Last reportedQ1 2026May 1, 2026

How to read this metric

An increase relative to revenue may indicate rising content costs or a shift in the expected lifespan of the media library.

Detailed definition

This metric captures the non-cash expense related to the consumption or impairment of content assets, such as licensed o...

Peer comparison

Highly specific to media and streaming companies; peers with large content libraries will show significant variations based on amortization schedules.

Metric ID: operating_amortization_expense_and_write_off_of_content_assets

Historical Data

11 periods
 Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$52.49M$53.05M$47.89M$60.13M$50.87M$70.45M$48.04M$52.96M$52.61M$69.62M$45.75M
QoQ Change+1.1%-9.7%+25.6%-15.4%+38.5%-31.8%+10.2%-0.7%+32.3%-34.3%
YoY Change-3.1%+32.8%+0.3%-11.9%+3.4%-1.2%-4.8%
Range$45.75M$70.45M
CAGR-5.3%
Avg YoY Growth+2.2%
Median YoY Growth-1.2%

Frequently Asked Questions

What is Roku, Inc.'s amortization and write-off of content assets?
Roku, Inc. (ROKU) reported amortization and write-off of content assets of $45.75M in Q1 2026.
How has Roku, Inc.'s amortization and write-off of content assets changed year-over-year?
Roku, Inc.'s amortization and write-off of content assets decreased by 4.8% year-over-year, from $48.04M to $45.75M.
What does amortization and write-off of content assets mean?
The non-cash cost of using or writing off media content assets.