Other

Cost not yet recognized

Roku, Inc. Cost not yet recognized decreased by 31.3% to $31.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric declined by 34.9%, from $47.60M to $31.00M. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryProfitability
SignalLower is better
VolatilityStable
First reportedQ1 2022
Last reportedQ1 2026May 1, 2026

How to read this metric

A higher balance indicates significant future non-cash expenses that will impact reported earnings over time.

Detailed definition

This represents the total unrecognized compensation expense related to equity awards that have been granted but not yet...

Peer comparison

Standard accounting metric for firms with significant long-term equity incentive programs.

Metric ID: other_employee_service_share_based_compensation_nonveste_c92621

Historical Data

13 periods
 Q1 '22Q2 '22Q3 '22Q1 '23Q2 '23Q3 '23Q1 '24Q2 '24Q3 '24Q1 '25Q2 '25Q3 '25Q1 '26
Value$60.30M$51.90M$90.20M$95.10M$80.20M$80.00M$58.80M$50.70M$69.80M$47.60M$38.20M$45.10M$31.00M
QoQ Change-13.9%+73.8%+5.4%-15.7%-0.2%-26.5%-13.8%+37.7%-31.8%-19.7%+18.1%-31.3%
YoY Change+57.7%+54.5%-11.3%-38.2%-36.8%-12.8%-19.0%-24.7%-35.4%-34.9%
Range$31.00M$95.10M
CAGR-19.9%
Avg YoY Growth-10.1%
Median YoY Growth-21.9%

Frequently Asked Questions

What is Roku, Inc.'s cost not yet recognized?
Roku, Inc. (ROKU) reported cost not yet recognized of $31.00M in Q1 2026.
How has Roku, Inc.'s cost not yet recognized changed year-over-year?
Roku, Inc.'s cost not yet recognized decreased by 34.9% year-over-year, from $47.60M to $31.00M.
What does cost not yet recognized mean?
The total amount of future stock-based compensation expense that the company has committed to but not yet recorded.