Roblox Corporation (RBLX) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

Swipe to see the full flow
Roblox Corporation cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One 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. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. 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: $282,000,000.00Deferred revenue → operating reconciliation: $99,000,000.00Depreciation and amortization expense → operating reconciliation: $65,000,000.00Accounts receivable → operating reconciliation: $41,000,000.00Operating lease non-cash expense → operating reconciliation: $34,000,000.00Accrued expenses and other current liabilities → operating reconciliation: $15,000,000.00Other long-term liabilities → operating reconciliation: $14,000,000.00Deferred cost of revenue → operating reconciliation: $8,000,000.00Other assets → operating reconciliation: $4,000,000.00Accounts payable → operating reconciliation: $2,000,000.00operating reconciliation → Net cash from operating activities: $318,000,000.00operating reconciliation → Consolidated net loss: $185,000,000.00operating reconciliation → Operating lease liabilities: $37,000,000.00operating reconciliation → Accretion on marketable securities, net: $11,000,000.00operating reconciliation → Prepaid expenses and other current assets: $7,000,000.00operating reconciliation → Developer exchange liability: $3,000,000.00operating reconciliation → Remaining operating cash flows, net (calculated): $3,000,000.00Maturities of investments → investing reconciliation: $569,000,000.00Sales of investments → investing reconciliation: $284,000,000.00Other investing activities → investing reconciliation: $1,000,000.00investing reconciliation → Purchases of investments: $966,000,000.00investing reconciliation → Acquisition of property and equipment: $22,000,000.00investing reconciliation → Payments related to business combinations, net of cash acquired: $6,000,000.00investing reconciliation → Purchases of intangible assets: $2,000,000.00Net cash used in financing activities → financing reconciliation: $372,000,000.00Proceeds from issuance of common stock → financing reconciliation: $3,000,000.00financing reconciliation → Repurchases of common stock: $375,000,000.00Net cash used in investing activities → investing reconciliation: $142,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $1,188,000,000.00Net cash from operating activities → Cash sources and uses: $318,000,000.00Cash sources and uses → Exchange-rate effect: $1,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $991,000,000.00Cash sources and uses → Net cash used in investing activities: $142,000,000.00Cash sources and uses → Net cash used in financing activities: $372,000,000.00Consolidated net loss: -$185,000,000.00Consolidated net loss−$185.00 MDepreciation and amortization expense: $65,000,000.00Depreciation & amortization+$65.00 MStock-based compensation expense: $282,000,000.00Stock-based compensation+$282.00 MOperating lease non-cash expense: $34,000,000.00Operating lease amortization+$34.00 MAccretion on marketable securities, net: -$11,000,000.00Investment discount & premium−$11.00 MAccounts receivable: $41,000,000.00Accounts receivable+$41.00 MPrepaid expenses and other current assets: -$7,000,000.00Prepaid & other assets−$7.00 MDeferred cost of revenue: $8,000,000.00Deferred costs+$8.00 MOther assets: $4,000,000.00Other operating assets+$4.00 MAccounts payable: $2,000,000.00Accounts payable+$2.00 MAccrued expenses and other current liabilities: $15,000,000.00Other accrued liabilities+$15.00 MDeveloper exchange liability: -$3,000,000.00Developer exchange liability−$3.00 MDeferred revenue: $99,000,000.00Unearned revenue+$99.00 MOperating lease liabilities: -$37,000,000.00Operating lease liabilities−$37.00 MOther long-term liabilities: $14,000,000.00Other noncurrent liabilities+$14.00 MRemaining operating cash flows, net (calculated): -$3,000,000.00Remaining operating (calculated)−$3.00 MNet cash from operating activities: $318,000,000.00Operating cash+$318.00 Moperating reconciliation: $564,000,000.00Repurchases of common stock: -$375,000,000.00Common stock repurchases−$375.00 MProceeds from issuance of common stock: $3,000,000.00Common stock issued+$3.00 MNet cash used in financing activities: -$372,000,000.00. Cash required to fund net payments.Financing cash−$372.00 Mfinancing reconciliation: $375,000,000.00Acquisition of property and equipment: -$22,000,000.00PP&E purchases−$22.00 MPayments related to business combinations, net of cash acquired: -$6,000,000.00Acquisitions, net of cash−$6.00 MPurchases of intangible assets: -$2,000,000.00Intangible asset purchases−$2.00 MPurchases of investments: -$966,000,000.00Investment purchases−$966.00 MMaturities of investments: $569,000,000.00Short-term investment maturities+$569.00 MSales of investments: $284,000,000.00Investment sales & maturities+$284.00 MOther investing activities: $1,000,000.00Other investing, net+$1.00 MNet cash used in investing activities: -$142,000,000.00. Cash required to fund net payments.Investing cash−$142.00 Minvesting reconciliation: $996,000,000.00Cash sources and uses: $1,506,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $1,188,000,000.00Beginning cash$1.19 BEnding cash: Cash, cash equivalents, and restricted cash: $991,000,000.00Ending cash$991.00 MExchange-rate effect: -$1,000,000.00FX effect−$1.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsNet loss −$185.00M + net operating adjustments $503.00M = operating cash +$318.00MFree cash flow$296.00 MOperating cash − cash spent on PP&ECash flow / Net incomeNot meaningfulOperating cash flow ÷ net incomeNet cash change−$197.00 MEnding cash − beginning cash
Chart details

Roblox Corporation cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
1,188,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
318,000,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Other adjustments), so Other adjustments cannot be separated for this quarter. It may combine inflows and outflows.
Consolidated net loss
negative 185,000,000 US dollars
Depreciation and amortization expense
65,000,000 US dollars
Stock-based compensation expense
282,000,000 US dollars
Operating lease non-cash expense
34,000,000 US dollars
Accretion on marketable securities, net
negative 11,000,000 US dollars
Accounts receivable
41,000,000 US dollars
Prepaid expenses and other current assets
negative 7,000,000 US dollars
Deferred cost of revenue
8,000,000 US dollars
Other assets
4,000,000 US dollars
Accounts payable
2,000,000 US dollars
Accrued expenses and other current liabilities
15,000,000 US dollars
Developer exchange liability
negative 3,000,000 US dollars
Deferred revenue
99,000,000 US dollars
Operating lease liabilities
negative 37,000,000 US dollars
Other long-term liabilities
14,000,000 US dollars
Remaining operating cash flows, net (calculated)
negative 3,000,000 US dollars
Investing activities
negative 142,000,000 US dollars. Net cash used.
Acquisition of property and equipment
negative 22,000,000 US dollars
Payments related to business combinations, net of cash acquired
negative 6,000,000 US dollars
Purchases of intangible assets
negative 2,000,000 US dollars
Purchases of investments
negative 966,000,000 US dollars
Maturities of investments
569,000,000 US dollars
Sales of investments
284,000,000 US dollars
Other investing activities
1,000,000 US dollars
Financing activities
negative 372,000,000 US dollars. Net cash used.
Repurchases of common stock
negative 375,000,000 US dollars
Proceeds from issuance of common stock
3,000,000 US dollars
Operating adjustment reconciliation
564,000,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing gross reconciliation
375,000,000 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
996,000,000 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
negative 1,000,000 US dollars
Ending cash on Jun 30, 2026
991,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,506,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 197,000,000 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
318,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
22,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
296,000,000 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 −$185.00M + net operating adjustments $503.00M = operating cash +$318.00M. 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: 318,000,000 US dollars minus 22,000,000 US dollars equals 296,000,000 US dollars.
Roblox Corporation (RBLX) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Newsletter

Get the teardowns by email

Subscribe if you want the public-company teardowns in your inbox when they're released.

Product waitlist

Health Check and Teardown for your own company

A health check uncovers insights of your private books, not a public ticker. Join this list to get notified as soon as we go-live!