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UiPath PATH Increase Decrease In Capitalized Contract Cost

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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$7.25B+20.8%
Enterprise value$6.7B+22.9%
P/E22.2×
P/S4.3×+0.3×

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 path:IncreaseDecreaseInCapitalizedContractCost.

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

Filed
Jun 4, 2026, 4:36 PM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001734722-26-000041

FAQ

What is UiPath's increase decrease in capitalized contract cost?
UiPath (PATH) reported increase decrease in capitalized contract cost of $26.65M in Q1 2026.
How has UiPath's increase decrease in capitalized contract cost changed year-over-year?
UiPath's increase decrease in capitalized contract cost increased by 90.9% year-over-year, from $13.95M to $26.65M.
What is the long-term trend for UiPath's increase decrease in capitalized contract cost?
Over 4 years (2022 to 2026), UiPath's increase decrease in capitalized contract cost has grown at a -2.8% compound annual growth rate (CAGR), from $130.19M to $116.2M.
What does increase decrease in capitalized contract cost mean?
This measures the net change in costs deferred on the balance sheet related to obtaining or fulfilling customer contracts. An increase indicates higher upfront investment in sales and implementation efforts, while a decrease suggests the recognition of these costs as expenses over the contract term.

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