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UiPath PATH Contract Assets

Contract Assets at other companies

ServiceNow logo
ServiceNowNOW
$594M+7.8%
SS&C Technologies logo
SS&C TechnologiesSSNC
$41M-27.3%
International Business Machines logo
International Business MachinesIBM
$551M+18.5%

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:ContractWithCustomerAssetNetCurrent.

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 itemAs of / April 30,2026As of / January 31,2026
Restricted cash1,475438
Marketable securities675,049601,329
Accounts receivable, net of allowance for credit losses of $5,468 and $5,222, respectively299,999488,265
Contract assets110,23592,440
Deferred contract acquisition costs86,62484,739
Prepaid expenses and other current assets112,785105,577
Total current assets1,918,3622,243,945
Marketable securities, non-current108,502216,990

Item 1. Financial Statements (Unaudited).

FAQ

What is UiPath's contract assets?
UiPath (PATH) reported contract assets of $110.24M in Q1 2026.
How has UiPath's contract assets changed year-over-year?
UiPath's contract assets increased by 6.9% year-over-year, from $103.15M to $110.24M.
What is the long-term trend for UiPath's contract assets?
Over 5 years (2021 to 2026), UiPath's contract assets has grown at a 22.0% compound annual growth rate (CAGR), from $34.22M to $92.44M.
What does contract assets mean?
Revenue recognized under ASC 606 where the right to payment is conditional on something other than the passage of time — work performed but not yet billable.

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