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Coursera COUR Stock-based compensation capitalized as internal-use software costs

Stock-based compensation capitalized as internal-use software costs at other companies

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Other financials

Income statement

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Revenue$298.6M+59.6%
Gross profit$173.4M+68.8%
Operating income-$84.7M-461%
Net income-$80.4M-931%
EPS (diluted)-$0.34-580%

Balance sheet

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Cash & equivalents$874.0M+12.7%
Total debt$5.7M+86.0%
Total equity$1.2B+86.1%
Total assets$1.9B+98.8%

Cash flow

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Operating cash flow-$19.8M-156%
CapEx$300.0K-25.0%
Free cash flow-$20.1M-157%

Valuation

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Market cap$1.54B-22.6%
P/S1.7×-1.0×

Profitability

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Gross margin55.9%+1.5pp
Operating margin-17.8%+24.2pp
Net margin-15.4%-99.7pp
FCF margin3.8%-12.0pp

Returns & leverage

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Return on equity-15.2%+64.5pp
Debt / equity0.0×
Current ratio1.6×-1.0×

Where this comes from

Reported directly by Coursera in its filing.

Tagged under the XBRL concept cour:ShareBasedCompensationCapitalizedAsInternalUseSoftware.

The source filing: Coursera’s 10-Q, filed August 5, 2026. Open the filing →

Filed
Aug 5, 2026, 4:29 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001651562-26-000063

FAQ

What is Coursera's stock-based compensation capitalized as internal-use software costs?
Coursera (COUR) reported stock-based compensation capitalized as internal-use software costs of $2.3M in Q2 2026.
How has Coursera's stock-based compensation capitalized as internal-use software costs changed year-over-year?
Coursera's stock-based compensation capitalized as internal-use software costs increased by 15.0% year-over-year, from $2M to $2.3M.
What is the long-term trend for Coursera's stock-based compensation capitalized as internal-use software costs?
Over 4 years (2021 to 2025), Coursera's stock-based compensation capitalized as internal-use software costs has grown at a 12.0% compound annual growth rate (CAGR), from $4.89M to $7.7M.
What does stock-based compensation capitalized as internal-use software costs mean?
This metric captures the portion of stock-based compensation expense that is attributed to the development of internal-use software and subsequently capitalized on the balance sheet. It provides visibility into the non-cash human capital costs embedded within long-term technology investments. Tracking this helps investors understand the true cost of software development beyond direct cash outlays.

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