Contract Liabilities
Roku, Inc. Contract Liabilities decreased by 6.2% to $27.06M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 7.7%, from $25.12M to $27.06M. Over 5 years (FY 2020 to FY 2025), Contract Liabilities shows an upward trend with a 6.3% CAGR. This decline may warrant attention — for this metric, higher values are generally preferred.
Analysis
How to read this metric
Growth in contract liabilities indicates a healthy pipeline of prepaid business and future revenue potential.
Detailed definition
Contract liabilities represent the company's obligation to transfer goods or services to a customer for which the compan...
Peer comparison
Standardized across companies following IFRS 15 or ASC 606 accounting frameworks.
contract_liabilitiesHistorical Data
| Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q4 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $28.73M | $25.65M | $27.45M | $26.27M | $28.21M | $24.52M | $23.07M | $22.56M | $24.57M | $23.49M | $23.47M | $23.27M | $25.05M | $25.12M | $25.19M | $28.05M | $28.85M | $27.06M |
| QoQ Change | — | -10.7% | +7.0% | -4.3% | +7.4% | -13.1% | -5.9% | -2.2% | +8.9% | -4.4% | -0.1% | -0.9% | +7.7% | +0.3% | +0.3% | +11.3% | +2.9% | -6.2% |
| YoY Change | — | — | — | — | -1.8% | -4.4% | -16.0% | -14.1% | -12.9% | -4.2% | +1.8% | +3.2% | +1.9% | +6.9% | +7.3% | +20.5% | +15.2% | +7.7% |
Business Segments
| Segment | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q3 '25 | Q4 '25 |
|---|---|---|---|---|---|---|---|---|
| Devices | — | — | — | $25.05M | — | — | — | $27.35M |
| Platform | $625K | $390K | $73K | $0 | $0 | $0 | $2.56M | $1.5M |
| Total | $23.49M | $23.47M | $23.27M | $25.05M | $25.12M | $25.19M | $28.05M | $28.85M |
Devices, Platform were previously reported and have since been discontinued or reclassified. Only currently active segments are shown in the chart.
Contract Liabilities at Other Companies
Frequently Asked Questions
- What is Roku, Inc.'s contract liabilities?
- Roku, Inc. (ROKU) reported contract liabilities of $27.06M in Q1 2026.
- How has Roku, Inc.'s contract liabilities changed year-over-year?
- Roku, Inc.'s contract liabilities increased by 7.7% year-over-year, from $25.12M to $27.06M.
- What is the long-term trend for Roku, Inc.'s contract liabilities?
- Over 5 years (2020 to 2025), Roku, Inc.'s contract liabilities has grown at a 6.3% compound annual growth rate (CAGR), from $21.28M to $28.85M.
- What does contract liabilities mean?
- Obligations to provide goods or services to customers who have already paid.