Roblox Corporation (RBLX) FY2024 Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2024-07-01 to 2024-09-30

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Roblox Corporation cash flow reconciliation, Jul 1, 2024 through Sep 30, 2024One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Stock-based compensation expense → operating reconciliation: $265,165,000.00Deferred revenue → operating reconciliation: $212,159,000.00Depreciation and amortization expense → operating reconciliation: $68,613,000.00Operating lease non-cash expense → operating reconciliation: $31,104,000.00Prepaid expenses and other current assets → operating reconciliation: $16,295,000.00Other long-term liabilities → operating reconciliation: $11,564,000.00Accrued expenses and other current liabilities → operating reconciliation: $8,238,000.00Accounts payable → operating reconciliation: $4,424,000.00Impairment expense, (gain)/loss on investment and other asset sales, and other, net → operating reconciliation: $1,907,000.00Other assets → operating reconciliation: $1,744,000.00Amortization of debt issuance costs → operating reconciliation: $344,000.00operating reconciliation → Net cash from operating activities: $247,430,000.00operating reconciliation → Consolidated net loss: $240,447,000.00operating reconciliation → Deferred cost of revenue: $46,876,000.00operating reconciliation → Accounts receivable: $40,585,000.00operating reconciliation → Operating lease liabilities: $25,292,000.00operating reconciliation → (Accretion)/amortization on marketable securities, net: $20,909,000.00operating reconciliation → Developer exchange liability: $18,000.00Proceeds from issuance of common stock → financing reconciliation: $19,949,000.00financing reconciliation → Net cash from financing activities: $19,949,000.00Net cash used in investing activities → investing reconciliation: $633,653,000.00Maturities of investments → investing reconciliation: $842,450,000.00Sales of investments → investing reconciliation: $161,547,000.00investing reconciliation → Purchases of investments: $1,607,405,000.00investing reconciliation → Acquisition of property and equipment: $29,405,000.00investing reconciliation → Payments related to business combination, net of cash acquired: $840,000.00Exchange-rate effect → Cash sources and uses: $2,499,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $966,406,000.00Net cash from operating activities → Cash sources and uses: $247,430,000.00Net cash from financing activities → Cash sources and uses: $19,949,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $602,631,000.00Cash sources and uses → Net cash used in investing activities: $633,653,000.00Consolidated net loss: -$240,447,000.00Consolidated net loss−$240.45 MOther long-term liabilities: $11,564,000.00Other noncurrent liabilities+$11.56 MDepreciation and amortization expense: $68,613,000.00Depreciation & amortization+$68.61 MStock-based compensation expense: $265,165,000.00Stock-based compensation+$265.17 MOperating lease non-cash expense: $31,104,000.00Operating lease amortization+$31.10 MDeferred revenue: $212,159,000.00Unearned revenue+$212.16 MPrepaid expenses and other current assets: $16,295,000.00Prepaid & other assets+$16.30 MOther assets: $1,744,000.00Other operating assets+$1.74 MAccrued expenses and other current liabilities: $8,238,000.00Other accrued liabilities+$8.24 MDeferred cost of revenue: -$46,876,000.00Deferred costs−$46.88 MDeveloper exchange liability: -$18,000.00Developer exchange liability−$18.00 K(Accretion)/amortization on marketable securities, net: -$20,909,000.00Investment discount & premium−$20.91 MImpairment expense, (gain)/loss on investment and other asset sales, and other, net: $1,907,000.00Impairment expense, (gain)/loss on investment andother asset sales, and other, net+$1.91 MAccounts payable: $4,424,000.00Accounts payable+$4.42 MAccounts receivable: -$40,585,000.00Accounts receivable−$40.59 MAmortization of debt issuance costs: $344,000.00Debt issuance cost amortization+$344.00 KOperating lease liabilities: -$25,292,000.00Operating lease liabilities−$25.29 MNet cash from operating activities: $247,430,000.00Operating cash+$247.43 Moperating reconciliation: $621,557,000.00Proceeds from debt issuances: $0.00Financing payments related to acquisitions: $0.00Proceeds from issuance of common stock: $19,949,000.00Common stock issued+$19.95 MNet cash from financing activities: $19,949,000.00Financing cash+$19.95 Mfinancing reconciliation: $19,949,000.00Purchases of intangible assets: $0.00Acquisition of property and equipment: -$29,405,000.00PP&E purchases−$29.41 MPurchases of investments: -$1,607,405,000.00Investment purchases−$1.61 BSales of investments: $161,547,000.00Investment sales & maturities+$161.55 MMaturities of investments: $842,450,000.00Short-term investment maturities+$842.45 MPayments related to business combination, net of cash acquired: -$840,000.00Acquisitions, net of cash−$840.00 KNet cash used in investing activities: -$633,653,000.00. Cash required to fund net payments.Investing cash−$633.65 Minvesting reconciliation: $1,637,650,000.00Cash sources and uses: $1,236,284,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $966,406,000.00Beginning cash$966.41 MEnding cash: Cash, cash equivalents, and restricted cash: $602,631,000.00Ending cash$602.63 MExchange-rate effect: $2,499,000.00FX effect+$2.50 MCASH RECONCILIATIONOperatingflowsFinancingflowsInvestingflowsNet loss −$240.45M + net operating adjustments $487.88M = operating cash +$247.43MFree cash flow$218.03 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$363.78 MEnding cash − beginning cash
Chart details

Roblox Corporation cash flow reconciliation, Jul 1, 2024 through Sep 30, 2024

Cash flows for Jul 1, 2024 through Sep 30, 2024. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Jun 30, 2024. Ending cash: Sep 30, 2024. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Jun 30, 2024
966,406,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
247,430,000 US dollars. Net cash provided.
Consolidated net loss
negative 240,447,000 US dollars
Other long-term liabilities
11,564,000 US dollars
Depreciation and amortization expense
68,613,000 US dollars
Stock-based compensation expense
265,165,000 US dollars
Operating lease non-cash expense
31,104,000 US dollars
Deferred revenue
212,159,000 US dollars
Prepaid expenses and other current assets
16,295,000 US dollars
Other assets
1,744,000 US dollars
Accrued expenses and other current liabilities
8,238,000 US dollars
Deferred cost of revenue
negative 46,876,000 US dollars
Developer exchange liability
negative 18,000 US dollars
(Accretion)/amortization on marketable securities, net
negative 20,909,000 US dollars
Impairment expense, (gain)/loss on investment and other asset sales, and other, net
1,907,000 US dollars
Accounts payable
4,424,000 US dollars
Accounts receivable
negative 40,585,000 US dollars
Amortization of debt issuance costs
344,000 US dollars
Operating lease liabilities
negative 25,292,000 US dollars
Investing activities
negative 633,653,000 US dollars. Net cash used.
Purchases of intangible assets
0 US dollars
Acquisition of property and equipment
negative 29,405,000 US dollars
Purchases of investments
negative 1,607,405,000 US dollars
Sales of investments
161,547,000 US dollars
Maturities of investments
842,450,000 US dollars
Payments related to business combination, net of cash acquired
negative 840,000 US dollars
Financing activities
19,949,000 US dollars. Net cash provided.
Proceeds from debt issuances
0 US dollars
Financing payments related to acquisitions
0 US dollars
Proceeds from issuance of common stock
19,949,000 US dollars
Operating adjustment reconciliation
621,557,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
19,949,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
1,637,650,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
2,499,000 US dollars
Ending cash on Sep 30, 2024
602,631,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,236,284,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 363,775,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
Operating cash flow
247,430,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
29,405,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
218,025,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net loss −$240.45M + net operating adjustments $487.88M = operating cash +$247.43M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 247,430,000 US dollars minus 29,405,000 US dollars equals 218,025,000 US dollars.
Roblox Corporation (RBLX) FY2024 Q3 Statement of Cash Flows Sankey chart
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