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UiPath PATH Amortization of deferred commissions

Amortization of deferred commissions at other companies

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$584M+7.2%
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$172M+16.2%
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$5.2M-5.7%
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AccentureACN
$82.9M-10.4%
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$13.54M+1.7%
RingCentral logo
RingCentralRNG
$39.3M-4.4%

Other financials

Income statement

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Revenue$418.4M+17.3%
Gross profit$341.5M+16.6%
Operating income$28.0M+271%
Net income$22.5M+200%
EPS (diluted)$0.04+200%

Balance sheet

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Cash & equivalents$633.7M-9.6%
Total debt$83.0M+5.1%
Total equity$1.9B+12.0%
Total assets$2.9B+9.8%

Cash flow

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Operating cash flow$131.9M+10.9%
CapEx$2.7M-79.1%
Free cash flow$129.2M+21.7%

Valuation

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Market cap$7.8B+39.6%
Enterprise value$7.25B+43.9%
P/E23.8×
P/S4.7×+0.9×

Profitability

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Gross margin83%+0.6pp
Operating margin6%
Net margin19.6%
FCF margin22.4%+0.9pp

Returns & leverage

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Return on equity18.2%
Debt / equity0.0×
Current ratio2.3×-0.6×

Where this comes from

Reported directly by UiPath in its filing.

Tagged under the XBRL concept us-gaap:CapitalizedContractCostAmortization.

The source filing: UiPath’s 10-Q, filed June 4, 2026.

Filed
Jun 4, 2026, 4:36 PM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001734722-26-000041
Line itemThree Months Ended April 30, 2026Three Months Ended April 30, 2025
Net income (loss)$22,525$(22,555)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization7,5093,253
Amortization of deferred contract acquisition costs24,11621,324
Net accretion on marketable securities(701)(3,630)
Stock-based compensation expense53,31076,361
Charitable donation of Class A common stock3,0154,187
Non-cash operating lease expense4,3173,377

Item 1. Financial Statements (Unaudited).

FAQ

What is UiPath's amortization of deferred commissions?
UiPath (PATH) reported amortization of deferred commissions of $24.12M in Q1 2026.
How has UiPath's amortization of deferred commissions changed year-over-year?
UiPath's amortization of deferred commissions increased by 13.1% year-over-year, from $21.32M to $24.12M.
What is the long-term trend for UiPath's amortization of deferred commissions?
Over 4 years (2022 to 2026), UiPath's amortization of deferred commissions has grown at a 29.2% compound annual growth rate (CAGR), from $39.27M to $109.29M.
What does amortization of deferred commissions mean?
This represents the non-cash expense recognized as capitalized sales commissions are amortized over the expected period of benefit for customer contracts. It reflects the systematic allocation of acquisition costs associated with obtaining new business, providing insight into the long-term cost of customer acquisition.

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