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Five9 FIVN Business Segments — Cost of Revenue, Adjusted

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Other financials

Income statement

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Revenue$312.4M+10.3%
Gross profit$166.7M+7.3%
Operating income$2.0M+227%
Net income$3.4M+192%
EPS (diluted)$0.04+300%

Balance sheet

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Cash & equivalents$189.4M-8.7%
Total debt$76.1M+1.4%
Total equity$784.8M+9.4%
Total assets$1.8B+7.3%

Cash flow

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Operating cash flow$42.1M+20.0%
CapEx$17.6M+404%
Free cash flow$24.5M-22.5%

Valuation

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Market cap$2.58B+38.7%
Enterprise value$2.46B+42.7%
P/E43.3×-167×
P/S2.1×+0.5×

Profitability

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Gross margin54.9%0.0pp
Operating margin4.7%+3.7pp
Net margin4.9%+4.1pp
FCF margin17.4%+4.5pp

Returns & leverage

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Return on equity7.9%+6.5pp
Debt / equity0.1×0.0×
Current ratio4.1×-0.3×

Where this comes from

Reported directly by Five9 in its filing.

Tagged under the XBRL concept fivn:CostOfRevenueAdjusted.

The source filing: Five9’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:30 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001288847-26-000123
Line itemThree Months Ended, / June 30, 2026Three Months Ended, / June 30, 2025Six Months Ended, / June 30, 2026Six Months Ended, / June 30, 2025
Revenue$312,444$283,269$617,763$562,974
Adjusted cost of revenue(1)(120,458)(104,724)(231,465)(209,814)
Adjusted research and development(2)(32,054)(27,419)(61,699)(58,491)
Adjusted sales and marketing(3)(70,285)(63,967)(141,205)(135,212)
Adjusted general and administrative(4)(19,595)(19,209)(38,859)(38,804)
Other segment items(5)(48,156)(54,862)(86,304)(98,503)
Depreciation and amortization(19,919)(14,649)(37,761)(29,139)
Interest expense(3,507)(3,820)(6,649)(7,935)

ITEM 1. Financial Statements

FAQ

What is Five9's business segments — cost of revenue, adjusted?
Five9 (FIVN) reported business segments — cost of revenue, adjusted of $120.46M in Q2 2026.
How has Five9's business segments — cost of revenue, adjusted changed year-over-year?
Five9's business segments — cost of revenue, adjusted increased by 15.0% year-over-year, from $104.72M to $120.46M.
What is the long-term trend for Five9's business segments — cost of revenue, adjusted?
Over 3 years (2022 to 2025), Five9's business segments — cost of revenue, adjusted has grown at a 12.3% compound annual growth rate (CAGR), from $301.66M to $426.89M.
What does business segments — cost of revenue, adjusted mean?
Includes the direct costs associated with delivering the company's cloud-based services, such as hosting fees, data center costs, and customer support personnel expenses. Monitoring this metric helps assess the direct profitability and operational efficiency of the core service delivery model.

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