Roblox Corporation

"During the six months ended June 30, 2026, we recognized $2.3 billion of revenue that was included in the current deferred revenue balance as of December 31, 2025."

"During the three and six months ended June 30, 2026, the Company accrued $34 million and $91 million of expense, respectively, within general and administrative expense associated with both settlement agreements and settlement discussions that actually occurred."

"In June 2026, the Company executed agreements to purchase a total of $845 million of hosting services over three annual periods beginning July 1, 2026, with annual commitments ranging from $248 million to $296 million."

"At this time, the Company is unable to reasonably estimate the loss or range of loss, if any, arising from any of the above-referenced matters."

"During the three months ended March 31, 2026, the Company accrued $57 million of expense within general and administrative expense associated with both settlement agreements and settlement discussions that actually occurred."

"In recent periods, there has been increased regulatory and litigation focus on areas that impact the Company's business, including the protection of minors online and digital safety overall."

"We have incurred net losses attributable to common stockholders of $1,065.1 million, $935.4 million, and $1,151.9 million for the years ended December 31, 2025, 2024, and 2023, respectively. As of December 31, 2025, we had an accumulated deficit of $5,060.7 million."

"For the year ended December 31, 2025, 29% of our revenue was attributable to Robux sales through the Apple App Store and 15% of our revenue was attributable to Robux sales through the Google Play Store."

"For the year ended December 31, 2025, approximately 82% of our DAUs and 39% of our revenue was derived from outside the U.S. and Canada region."

"Bookings represent the sales activity in a given period without giving effect to certain non-cash adjustments...we recognize the majority of revenue over the estimated average lifetime of a paying user, which was 27 months as of September 30, 2025."

"We believe that these metrics are reasonable estimates of our user base for the applicable period of measurement...however, the accuracy of our metrics may be affected by certain factors relating to user activity and our platform's systems and our ability to identify and detect attempts to replicate legitimate user activity, often referred to as botting."

"Our user metrics and other estimates are subject to inherent challenges in measurement, and real or perceived inaccuracies in those metrics may significantly harm and negatively affect our reputation and our business."

"Bookings represent the sales activity in a given period without giving effect to certain non-cash adjustments... We believe bookings provide a timelier indication of trends in our operating results that are not necessarily reflected in our revenue"

"During the six months ended June 30, 2025, we recognized $1,680.7 million of revenue that was included in the current deferred revenue balance as of December 31, 2024"

"The Company is and, from time to time may in the future become, involved in legal proceedings, claims, and litigation in the ordinary course of business"

"Bookings represent the sales activity in a given period without giving effect to certain non-cash adjustments...we recognize the majority of revenue over the estimated average lifetime of a paying user, which was 27 months as of March 31, 2025."

"The Company is involved in legal proceedings, claims and litigation in the ordinary course of business...The Company cannot determine a reasonable estimate of the maximum possible loss or range of loss for all of these matters."

"We believe that these metrics are reasonable estimates of our user base for the applicable period of measurement, and that the methodologies we employ and update from time-to-time to create these metrics are reasonable bases to identify trends in user behavior."

"We believe bookings provide a timelier indication of trends in our operating results that are not necessarily reflected in our revenue as a result of the fact that we recognize the majority of revenue over the estimated average lifetime of a paying user"

"At this time, the Company is unable to reasonably estimate the loss or range of loss, if any, arising from the above-referenced matter [Colvin/Gentry litigation regarding virtual casinos]"

"The estimated paying user life was decreased from 28 months in the first quarter of 2024 to 27 months during the second quarter of 2024"

"We believe bookings provide a timelier indication of trends in our operating results that are not necessarily reflected in our revenue as a result of the fact that we recognize the majority of revenue over the estimated average lifetime of a paying user, which was 28 months as of March 31, 2024."

"At this time, the Company is unable to reasonably estimate the loss or range of loss, if any, arising from the above-referenced matter [Colvin and Gentry litigation]."

"The Company intends to defend itself vigorously against all claims asserted."

"Bookings represent the sales activity in a given period without giving effect to certain non-cash adjustments... We believe bookings provide a timelier indication of trends in our operating results"

"The estimated paying user life for the three and nine months ended September 30, 2023 was 28 months"

"In June 2023, the Company executed an agreement which commits it to purchase hosting services over three annual periods beginning July 1, 2023. The minimum commitments total $450.0 million over the term of the agreement"