Operating
Increase (Decrease) in Content Assets and Liabilities, Net
Roku, Inc. Increase (Decrease) in Content Assets and Liabilities, Net decreased by 21.5% to $47.86M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 11.0%, from $43.11M to $47.86M. Over 4 years (FY 2021 to FY 2025), Increase (Decrease) in Content Assets and Liabilities, Net shows relatively stable performance with a -1.2% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryCapital Allocation
SignalContext dependent
VolatilityVolatile
First reportedQ1 2020
Last reportedQ1 2026May 1, 2026
How to read this metric
A significant cash outflow indicates heavy investment in new content libraries, while a decrease may suggest reduced content spending or timing differences in payments.
Detailed definition
Captures the net cash impact of acquiring, producing, and amortizing content assets, alongside related content-specific...
Peer comparison
Standard for streaming platforms; comparable to content spend metrics at Netflix or Disney.
Metric ID:
operating_increase_decrease_in_content_assets_and_liabil_ca9f17Historical Data
20 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $48.36M | $48.36M | $48.36M | $67.64M | $82.87M | $79.23M | $83.46M | $55.54M | $64.98M | $70.96M | $75.67M | $50.06M | $41.17M | $50.12M | $51.70M | $43.11M | $48.25M | $32.10M | $61.00M | $47.86M |
| QoQ Change | — | +0.0% | +0.0% | +39.9% | +22.5% | -4.4% | +5.3% | -33.5% | +17.0% | +9.2% | +6.6% | -33.8% | -17.8% | +21.7% | +3.2% | -16.6% | +11.9% | -33.5% | +90.0% | -21.5% |
| YoY Change | — | — | — | — | +71.4% | +63.8% | +72.6% | -17.9% | -21.6% | -10.4% | -9.3% | -9.9% | -36.6% | -29.4% | -31.7% | -13.9% | +17.2% | -36.0% | +18.0% | +11.0% |
Range$32.10M – $83.46M
CAGR-0.2%
Avg YoY Growth+2.3%
Median YoY Growth-10.2%
Increase (Decrease) in Content Assets and Liabilities, Net at Other Companies
Frequently Asked Questions
- What is Roku, Inc.'s increase (decrease) in content assets and liabilities, net?
- Roku, Inc. (ROKU) reported increase (decrease) in content assets and liabilities, net of $47.86M in Q1 2026.
- How has Roku, Inc.'s increase (decrease) in content assets and liabilities, net changed year-over-year?
- Roku, Inc.'s increase (decrease) in content assets and liabilities, net increased by 11.0% year-over-year, from $43.11M to $47.86M.
- What is the long-term trend for Roku, Inc.'s increase (decrease) in content assets and liabilities, net?
- Over 4 years (2021 to 2025), Roku, Inc.'s increase (decrease) in content assets and liabilities, net has grown at a -1.2% compound annual growth rate (CAGR), from $193.44M to $184.46M.
- What does increase (decrease) in content assets and liabilities, net mean?
- The net cash impact of content production and licensing activities.