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BlackLine BL Contract Liabilities

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Other financials

Income statement

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Revenue$187.8M+9.2%
Gross profit$142.7M+10.3%
Operating income$11.0M+45.7%
Net income$16.5M+98.8%
EPS (diluted)$0.27+108%

Balance sheet

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Cash & equivalents$243.1M-47.1%
Total debt$23.4M-90.9%
Total equity$316.2M-23.6%
Total assets$1.5B-18.1%

Cash flow

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Operating cash flow$45.0M+39.1%
CapEx$1.9M+98.4%
Free cash flow$43.1M+37.3%

Valuation

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Market cap$1.74B-46.2%
Enterprise value$1.52B-49.8%
P/E50.1×+13.3×
P/S2.4×-2.4×

Profitability

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Gross margin75.6%+0.2pp
Operating margin4.3%+0.5pp
Net margin4.7%-8.3pp
FCF margin24.1%-1.2pp

Returns & leverage

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Return on equity9.5%-14.3pp
Debt / equity0.1×-0.5×
Current ratio1.7×+0.1×

Where this comes from

Reported directly by BlackLine in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityNoncurrent.

The source filing: BlackLine’s 10-Q, filed August 5, 2026.

Filed
Aug 5, 2026, 4:10 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001628280-26-053353
Line itemJune 30,2026December 31,2025
Operating lease liabilities, noncurrent16,84219,850
Convertible senior notes, net, noncurrent667,319666,046
Deferred tax liabilities, net4,9065,244
Deferred revenue, noncurrent1,568922
Other long-term liabilities1,103593
Total liabilities1,128,4691,388,072
Commitments and contingencies (Note 13)
Redeemable non-controlling interest (Note 4)24,29339,121

Item 1. Unaudited Condensed Consolidated Financial Statements

FAQ

What is BlackLine's contract liabilities?
BlackLine (BL) reported contract liabilities of $1.57M in Q2 2026.
How has BlackLine's contract liabilities changed year-over-year?
BlackLine's contract liabilities increased by 97.0% year-over-year, from $796K to $1.57M.
What is the long-term trend for BlackLine's contract liabilities?
Over 5 years (2020 to 2025), BlackLine's contract liabilities has grown at a 65.2% compound annual growth rate (CAGR), from $75K to $922K.
What does contract liabilities mean?
Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.

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