Can UiPath cover its short-term obligations?

Its current ratio is 2.31 — current assets exceed current liabilities.

Where does UiPath's balance sheet data come from?

Every line is extracted from UiPath's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.

UiPath PATH Balance Sheet Statement

Income Statement Balance Sheet Cash Flow Ratios Segments

Quarterly Annual TTM

YoY QoQ

Simplified Detailed

	TTM Q1 '27	TTM Q4 '26	TTM Q3 '26	TTM Q2 '26	TTM Q1 '26
Cash and cash equivalents	$633.67M-27.3%	$871.6M+17.1%	$744.1M+18.3%	$629.06M-10.3%	$701.08M-20.3%
Short-term investments	$675.05M+12.3%	$601.33M-8.1%	$654.53M-20.1%	$818.87M-4.2%	$854.39M+13.9%
Restricted cash	$1.48M+237%	$438K0.0%	$438K0.0%	$438K0.0%	$438K0.0%
Accounts receivable, net	$1.42B+2.4%	$1.39B+2.7%	$1.35B+2.3%	$1.32B+0.2%	$1.32B-0.3%
Prepaid expenses and other current assets	$440.88M+3.2%	$427.36M+4.7%	$408.06M+8.2%	$377.23M+7.2%	$351.9M+0.3%
Contract assets	$110.24M+19.3%	$92.44M-28.5%	$129.34M+10.1%	$117.42M+13.8%	$103.15M+16.2%
Total current assets	$1.92B-14.5%	$2.24B+7.2%	$2.09B+3.1%	$2.03B-3.7%	$2.11B-9.8%
Property and equipment, net	$45.59M-0.9%	$46.01M+3.2%	$44.6M+7.4%	$41.55M-1.0%	$41.96M+28.2%
Accumulated depreciation	$48.81M+6.4%	$45.89M+4.1%	$44.1M+2.7%	$42.93M+0.4%	$42.75M+7.8%
Operating lease right-of-use assets	7%-0.2%	7.2%0.0%	7.2%-0.4%	7.6%+0.2%	7.4%-6,649,999,993%
Goodwill	$185.7M+48.2%	$125.31M+3.9%	$120.63M-0.1%	$120.8M-0.5%	$121.37M+39.0%
Intangible assets, net	$100.12M+401%	$19.99M-7.4%	$21.58M-0.1%	$21.6M-10.2%	$24.05M+204%
Deferred tax assets	$721.94M+43.8%	$501.91M+69.3%	$296.47M+166%	$111.46M+24.9%	$89.21M+40.2%
Other non-current assets	$2.92M+50.2%	$1.95M-58.6%	$4.7M+76.8%	$2.66M-5.4%	$2.81M-18.5%
Equity method investments	$27.3M-1.4%	$27.7M+2.2%	$27.1M+1.5%	$26.7M+0.4%	$26.6M—
Total assets	$2.9B-8.6%	$3.18B+9.8%	$2.9B+11.7%	$2.59B-2.0%	$2.64B-7.7%
Accounts payable	$63.88M+4.6%	$61.07M-27.4%	$84.09M-4.7%	$88.23M+12.5%	$78.4M+14.7%
Accrued expenses	$61.2M-49.4%	$121.03M+36.7%	$88.55M+34.4%	$65.87M+46.4%	$44.99M-60.0%
Deferred revenue	$572.07M-5.2%	$603.74M+13.1%	$534M+5.3%	$506.95M-4.5%	$530.86M-6.8%
Operating lease liabilities, current	$11.01M+6.9%	$10.31M+3.1%	$9.99M+49.4%	$6.69M+21.2%	$5.52M+53.9%
Contract liabilities	$86.17M-16.8%	$103.57M+4.5%	$99.16M-4.9%	$104.31M-26.1%	$141.17M+3.9%
Income taxes payable	$10.63M-28.1%	$14.78M+57.2%	$9.4M+334%	$2.17M-40.1%	$3.62M+122%
Accrued interest	$6.9M-31.7%	$10.1M+27.8%	$7.9M+316%	$1.9M+35.7%	$1.4M-41.7%
Total current liabilities	$831.67M-8.1%	$905.42M+14.8%	$788.7M+6.8%	$738.42M+3.2%	$715.87M-10.4%
Operating lease liabilities, non-current	$71.99M+1.5%	$70.94M-1.5%	$72.02M-0.8%	$72.62M-1.1%	$73.43M-1.1%
Operating Lease Liabilities (Total)	$83M+2.2%	$81.25M-0.9%	$82.01M+3.4%	$79.31M+0.5%	$78.95M+1.5%
Other non-current liabilities	$11.91M-28.6%	$16.68M+45.2%	$11.49M+2.0%	$11.26M-27.4%	$15.51M+47.5%
Total liabilities	$1B-8.7%	$1.1B+12.9%	$971.36M+4.8%	$926.61M-2.0%	$945.98M-7.2%
Preferred stock	$0—	$0—	$0—	$0—	$0—
Additional paid-in capital	$4.63B+0.9%	$4.59B+1.2%	$4.53B+1.3%	$4.47B+1.6%	$4.4B+1.6%
Retained earnings	-$1.68B+1.3%	-$1.71B+5.8%	-$1.81B+9.9%	-$2.01B+0.1%	-$2.01B-1.1%
Accumulated other comprehensive income (loss)	$27.37M-25.2%	$36.6M+32.2%	$27.69M+11.9%	$24.75M-16.2%	$29.52M+704%
Treasury stock	$1.07B+28.3%	$833.91M+1.2%	$824.33M-0.1%	$824.84M+13.9%	$724.22M+46.4%
Total stockholders' equity	$1.9B-8.6%	$2.08B+8.2%	$1.92B+15.5%	$1.67B-1.9%	$1.7B-8.0%
Total liabilities and stockholders' equity	$2.9B-8.6%	$3.18B+9.8%	$2.9B+11.7%	$2.59B-2.0%	$2.64B-7.7%
Available-for-Sale Debt Securities - Amortized Cost	$784.33M-4.1%	$817.98M+5.4%	$775.91M-13.3%	$894.65M+0.4%	$890.68M+5.4%
Allowance for Doubtful Accounts	$5.47M+4.7%	$5.22M+21.7%	$4.29M+72.5%	$2.49M+29.3%	$1.92M+17.2%
Allowance for Doubtful Accounts Receivable (Current)	$5.47M+4.7%	$5.22M+21.7%	$4.29M+72.5%	$2.49M+29.3%	$1.92M+17.2%
Capitalized Contract Costs, Current	$86.62M+2.2%	$84.74M-2.0%	$86.5M+1.5%	$85.19M0.0%	$85.16M+3.3%
Cash, Cash Equivalents, and Marketable Securities	$783.55M-4.2%	$818.32M+5.4%	$776.14M-13.2%	$894.02M+0.4%	$890.86M+5.5%
Deferred costs	$86.62M+2.2%	$84.74M-2.0%	$86.5M+1.5%	$85.19M0.0%	$85.16M+3.3%
Short- term Investments	$675.05M+12.3%	$601.33M-8.1%	$654.53M-20.1%	$818.87M-4.2%	$854.39M+13.9%
Other current assets	$48.49M-3.5%	$50.25M-12.1%	$57.17M+8.0%	$52.94M+62.3%	$32.62M+55.7%
Trading Securities in Marketable Securities	$27.3M-1.4%	$27.7M+2.2%	$27.1M+1.5%	$26.7M+0.4%	$26.6M—
Available-for-Sale Securities (Non-Current)	$108.5M-50.0%	$216.99M+78.4%	$121.61M+61.8%	$75.15M—	——
Contract Assets, Non-Current	$2.92M+50.2%	$1.95M-58.6%	$4.7M+76.8%	$2.66M-5.4%	$2.81M-18.5%
Deferred Tax Assets and Other Non-Current Assets	$72.34M-1.5%	$73.43M-0.2%	$73.57M+1.9%	$72.22M-2.3%	$73.94M+9.7%
Equity Securities Without Readily Determinable Fair Value - Cumulative Downward Adjustments	$27.3M-1.4%	$27.7M+2.2%	$27.1M+1.5%	$26.7M+0.4%	$26.6M—
Finite-Lived Intangible Assets - Expected Amortization Expense (Year One)	——	——	——	——	——
Finite Lived Intangible Assets - Gross	$144.99M+139%	$60.68M+2.7%	$59.12M+4.0%	$56.85M-0.5%	$57.12M+51.1%
Investments - Amortized Cost Basis	$27.3M-1.4%	$27.7M+2.2%	$27.1M+1.5%	$26.7M+0.4%	$26.6M+9.0%
Net Investment in Lease	$66.42M+3.0%	$64.47M-1.1%	$65.17M-0.7%	$65.63M-1.0%	$66.3M-0.3%
Deferred costs	$155.23M+1.0%	$153.71M+11.6%	$137.78M+1.3%	$135.96M-1.8%	$138.38M-0.7%
Deferred tax assets	$249.52M+6.9%	$233.4M+9.6%	$213M+719%	$26.02M-11.8%	$29.49M+5.5%
Intangible assets — net	$100.12M+401%	$19.99M-7.4%	$21.58M-0.1%	$21.6M-10.2%	$24.05M+204%
Other intangible assets—net	$100.12M+401%	$19.99M-7.4%	$21.58M-0.1%	$21.6M-10.2%	$24.05M+204%
Long- term Investments	$108.5M-50.0%	$216.99M+78.4%	$121.61M+61.8%	$75.15M+106%	$36.47M-61.3%
Operating lease right-of-use assets	$66.42M+3.0%	$64.47M-1.1%	$65.17M-0.7%	$65.63M-1.0%	$66.3M-0.3%
Other non-current assets	$72.34M-1.5%	$73.43M-0.2%	$73.57M+1.9%	$72.22M-2.3%	$73.94M+9.7%
Strategic investments	$14.1M-0.7%	$14.2M+3.6%	$13.7M+2.2%	$13.4M+3.1%	$13M—
Property, plant and equipment at cost	$94.4M+2.7%	$91.9M+3.6%	$88.7M+5.0%	$84.47M-0.3%	$84.72M+17.0%
Operating Lease Right-of-Use Assets in Other Assets	$66.42M+3.0%	$64.47M-1.1%	$65.17M-0.7%	$65.63M-1.0%	$66.3M-0.3%
Other Investments	$14.14M-0.4%	$14.2M+3.6%	$13.71M+2.3%	$13.4M+3.1%	$13M—
Software and Technology Licenses, Net	$72.34M-1.5%	$73.43M-0.2%	$73.57M+1.9%	$72.22M-2.3%	$73.94M+9.7%
Accrued Manufacturing Costs	$61.2M-49.4%	$121.03M+36.7%	$88.55M+34.4%	$65.87M+46.4%	$44.99M-60.0%
Accrued Progress Collections and Price Adjustments	$86.17M-16.8%	$103.57M+4.5%	$99.16M-4.9%	$104.31M-26.1%	$141.17M+3.9%
Commercial Paper Outstanding	$3.1M+3.3%	$3M+3.4%	$2.9M0.0%	$2.9M+7.4%	$2.7M+3.8%
Accrued Income Taxes, Current	$10.63M-28.1%	$14.78M+57.2%	$9.4M+334%	$2.17M-40.1%	$3.62M+122%
Accrued expenses and other current liabilities	$178.69M+4.8%	$170.5M+12.3%	$151.87M+4.1%	$145.86M+18.5%	$123.13M+46.7%
Compensation and benefits	$61.2M-49.4%	$121.03M+36.7%	$88.55M+34.4%	$65.87M+46.4%	$44.99M-60.0%
Other accrued liabilities	$25.24M-29.7%	$35.88M+72.5%	$20.8M-47.7%	$39.79M+105%	$19.43M+2.5%
Lease Liability Payments - 2020 (Remaining Three Months)	——	——	——	——	——
Operating Lease Liability Payments - 2024 (Lessee)	——	——	——	——	——
Operating Lease Liability Payments - 2025 (Lessee)	——	——	——	——	——
Lease Liability Payments - Due Year Two	——	——	——	——	——
Lease Liability Payments - Due Year Three	——	——	——	——	——
Lease Liability Payments - Due Year Four	——	——	——	——	——
Lease Liability Payments - Remainder of Fiscal Year	——	——	——	——	——
Operating Lease Liability Payments Due	——	——	——	——	——
Operating Lease Liability - Undiscounted Excess Amount	——	——	——	——	——
Professional Service Fees Payable	$3.1M—	——	——	——	——
Sales taxes payable	$16.78M+11.0%	$15.11M+57.5%	$9.6M+80.5%	$5.32M+110%	$2.53M-30.5%
Current Uncertain Tax Liabilities	——	——	——	——	——
Contingent Consideration Liability (Non-Current)	——	——	——	——	——
Contract Liabilities, Non-Current	$86.17M-16.8%	$103.57M+4.5%	$99.16M-4.9%	$104.31M-26.1%	$141.17M+3.9%
Debt Maturity - 2025	——	——	——	——	——
Debt Maturity - 2027	——	——	——	——	——
Operating Lease Liability Payments - 2026 (Lessee)	——	——	——	——	——
Operating Lease Liability Payments - 2027 (Lessee)	——	——	——	——	——
Operating Lease Liability Payments - 2028 (Lessee)	——	——	——	——	——
Deferred revenue, net of current portion	$86.17M-16.8%	$103.57M+4.5%	$99.16M-4.9%	$104.31M-26.1%	$141.17M+3.9%
Total debt	$83M+2.2%	$81.25M-0.9%	$82.01M+3.4%	$79.31M+0.5%	$78.95M+1.5%
Unrecognized Tax Benefits - Impacting Effective Tax Rate	——	——	——	——	——
Common Stock Shares Outstanding	$70.63M-13.4%	$81.59M-26.9%	$111.68M+17.0%	$95.43M-10.9%	$107.09M-1.0%
Convertible Preferred Stock Authorized Shares	20M0.0%	20M0.0%	20M0.0%	20M0.0%	20M0.0%
Convertible Preferred Stock Issued Shares	0—	0—	0—	0—	0—
Convertible Preferred Stock Outstanding Shares	0—	0—	0—	0—	0—
Additional paid-in capital	$4.63B+0.9%	$4.59B+1.2%	$4.53B+1.3%	$4.47B+1.6%	$4.4B+1.6%
Preferred stock; $0.001 par value; 100 shares authorized; no shares issued and outstanding	$0—	$0—	$0—	$0—	$0—
Number of Exercisable Options	——	——	——	——	——
Preferred Stock Par Value Per Share	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%
Share-Based Payment Award Options Outstanding - Number	7.2M+6.3%	6.8M-6.9%	7.3M-14.2%	8.5M-9.2%	9.4M+17.9%
Share-Based Payment - Unrecognized Cost of Nonvested Awards	——	——	——	——	——
Unrealized Gains on Investments	$0-100%	$346K+5.2%	$329K—	$0-100%	$353K+530%
Unrealized Losses on Investments (Before Tax)	$775K+38,650%	$2K-98.0%	$100K-84.1%	$630K+271%	$170K-60.3%
Weighted Average Exercise Price of Exercisable Options	——	——	——	——	——
Weighted Average Exercise Price of Outstanding Options	$0.51-10.5%	$0.57+3.6%	$0.55+5.8%	$0.52+4.0%	$0.50-16.7%
Cumulative Cost Basis	$784.33M-4.1%	$817.98M+5.4%	$775.91M-13.3%	$894.65M+0.4%	$890.68M+5.4%
Deferred Revenue Timing Percentage	——	——	——	——	——
Fair Value Measurement Disclosure	——	——	——	——	——
Payroll taxes and other benefits payable	$8.19M-11.8%	$9.29M+8.4%	$8.57M+4.0%	$8.24M-14.6%	$9.66M+17.0%
Professional service fees	$3.1M—	——	——	——	——
Withholding tax from employee equity transactions	$5.91M+24.0%	$4.76M+0.1%	$4.76M-1.9%	$4.85M+53.4%	$3.16M-32.8%
Allowance for doubtful accounts	$5.47M+4.7%	$5.22M+21.7%	$4.29M+72.5%	$2.49M+29.3%	$1.92M+17.2%
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax	$775K+38,650%	$2K-98.0%	$100K-84.1%	$630K+271%	$170K-60.3%
Gross Unrealized Gains	$0-100%	$346K+5.2%	$329K—	$0-100%	$353K+530%
Total	$784.33M-4.1%	$817.98M+5.4%	$775.91M-13.3%	$894.65M+0.4%	$890.68M+5.4%
Available for sale investments	$783.55M-4.2%	$818.32M+5.4%	$776.14M-13.2%	$894.02M+0.4%	$890.86M+5.5%
Business Combination, Contingent Consideration, Liability	——	——	——	——	——
Deferred consideration for business acquisition	$5.78M-27.8%	$8M0.0%	$8M—	——	——
Cloud infrastructure liabilities	$9.53M-27.7%	$13.18M+0.4%	$13.13M+96.8%	$6.67M—	——
Cost not yet recognized	——	——	——	——	——
Employee stock purchase plan withholdings	$7.2M+124%	$3.21M-52.3%	$6.74M+127%	$2.97M-61.8%	$7.76M+133%
Trading securities, cost	$27.3M-1.4%	$27.7M+2.2%	$27.1M+1.5%	$26.7M+0.4%	$26.6M—
Finite-Lived Intangible Assets, Accumulated Amortization	$44.87M+10.2%	$40.69M+8.4%	$37.53M+6.5%	$35.25M+6.6%	$33.07M+10.6%
2028	——	——	——	——	——
2030	——	——	——	——	——
Remainder of 2026	——	——	——	——	——
2027	——	——	——	——	——
2029	——	——	——	——	——
Thereafter	——	——	——	——	——
Gross Carrying Amount	$144.99M+139%	$60.68M+2.7%	$59.12M+4.0%	$56.85M-0.5%	$57.12M+51.1%
Lessee Operating Lease Liability Payments Due	——	——	——	——	——
Thereafter	——	——	——	——	——
Lessee Operating Lease Liability Undiscounted Excess Amount	——	——	——	——	——
Letters of Credit Outstanding, Amount	$3.1M+3.3%	$3M+3.4%	$2.9M0.0%	$2.9M+7.4%	$2.7M+3.8%
Operating Lease Weighted Average Discount Rate Percent	$0.07-2.8%	$0.070.0%	$0.07-5.3%	$0.08+2.7%	$0.07+2.8%
Other accrued liabilities	$28.82M-19.2%	$35.66M-12.7%	$40.84M+6.2%	$38.47M+2.7%	$37.47M+134%
Preferred Stock, Par or Stated Value Per Share	$00.0%	$00.0%	$00.0%	$00.0%	$00.0%
Preferred Stock, Shares Authorized	$20M0.0%	$20M0.0%	$20M0.0%	$20M0.0%	$20M0.0%
Preferred Stock, Shares Issued	$0—	$0—	$0—	$0—	$0—
Preferred Stock, Shares Outstanding	$0—	$0—	$0—	$0—	$0—
Prepaid expenses and service credits	$64.3M+16.2%	$55.33M+0.7%	$54.96M-4.3%	$57.45M-13.8%	$66.65M+2.0%
Purchase Obligation	——	——	——	——	——
Thereafter	——	——	——	——	——
Accrued partner incentives	$12.55M+1.6%	$12.35M-5.7%	$13.09M-7.2%	$14.1M-15.8%	$16.75M+25.8%
Remaining performance obligations related to customer contracts that are unsatisfied or partially unsatisfied	——	——	——	——	——
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	$7.22M+6.3%	$6.79M-6.9%	$7.29M-14.2%	$8.5M-9.2%	$9.36M+17.9%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$0.51-10.5%	$0.57+3.6%	$0.55+5.8%	$0.52+4.0%	$0.5-16.7%
Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Exercisable Aggregate Intrinsic Value	——	——	——	——	——
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value	$70.63M-13.4%	$81.59M-26.9%	$111.68M+17.0%	$95.43M-10.9%	$107.09M-1.0%
Treasury stock, shares (in shares)	$88.93M+29.7%	$68.55M+1.2%	$67.77M0.0%	$67.77M+13.9%	$59.5M+58.1%
Amount that if recognized, would affect the effective tax rate or regulatory liability	——	——	——	——	——
Unrecorded Unconditional Purchase Obligation	——	——	——	——	——
Purchase Commitments - Due Next Year	——	——	——	——	——
Purchase Obligation	——	——	——	——	——
Remainder of Fiscal Year 2024	——	——	——	——	——
Remainder of Fiscal Year 2025	——	——	——	——	——
Unrecorded Unconditional Purchase Obligation	——	——	——	——	——

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Questions, answered.

Can UiPath cover its short-term obligations?: Its current ratio is 2.31 — current assets exceed current liabilities.
Where does UiPath's balance sheet data come from?: Every line is extracted from UiPath's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.