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Roblox RBLX Deferred contract costs

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Other financials

Income statement

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Revenue$1.4B+39.3%
Gross profit$1.1B+41.7%
Operating income-$294.0M-15.3%
Net income-$246.0M-14.4%
EPS (diluted)-$0.35-9.4%

Balance sheet

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Cash & equivalents$1.2B+2.5%
Total debt$1.8B-1.0%
Total equity$432.0M+39.0%
Total assets$9.8B+31.9%

Cash flow

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Operating cash flow$629.0M+41.7%
CapEx$33.0M+94.1%
Free cash flow$596.0M+39.6%

Valuation

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Market cap$25.85B-72.2%
Enterprise value$26.45B-71.8%
P/S4.9×-18.2×

Profitability

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Gross margin78.5%+0.5pp
Operating margin-24%-2.1pp
Net margin-20.7%-1.8pp
FCF margin28.8%+5.9pp

Returns & leverage

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Return on equity-295.1%-77.9pp
Debt / equity4.1×-1.7×
Current ratio0.9×-0.1×

Where this comes from

Reported directly by Roblox in its filing.

Tagged under the XBRL concept us-gaap:DeferredCosts.

The source filing: Roblox’s 10-Q, filed April 30, 2026.

Filed
Apr 30, 2026, 4:15 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0001628280-26-028904
Line itemAs of / March 31, 2026As of / December 31, 2025
Long-term investments2,9662,493
Property and equipment—net849885
Operating lease right-of-use assets639651
Deferred cost of revenue, long-term446448
Intangible assets, net1718
Goodwill142143
Other assets2621
Total assets$9,827$9,557

Item 1. Financial Statements (unaudited).

FAQ

What is Roblox's deferred contract costs?
Roblox (RBLX) reported deferred contract costs of $446M in Q1 2026.
How has Roblox's deferred contract costs changed year-over-year?
Roblox's deferred contract costs increased by 36.7% year-over-year, from $326.24M to $446M.
What is the long-term trend for Roblox's deferred contract costs?
Over 5 years (2020 to 2025), Roblox's deferred contract costs has grown at a 31.5% compound annual growth rate (CAGR), from $113.79M to $448M.
What does deferred contract costs mean?
These are costs incurred to obtain or fulfill a contract that are capitalized and amortized over the expected period of benefit, extending beyond one year. This accounting treatment aligns the recognition of costs with the associated revenue streams. It is common in businesses with long-term service contracts or platform ecosystem participation.

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