ARR surpasses the $1 billion mark reaching $1.043 billion, an increase of 44 percent year-over-year driven by net new ARR of $66 million
NEW YORK–(BUSINESS WIRE)–UiPath, Inc. (NYSE: PATH), a leading enterprise automation software company, today announced financial results for its second quarter fiscal 2023 ended July 31, 2022.
We are pleased to report that ARR surpassed $1 billion in the second quarter fiscal 2023 to reach $1.043 billion, achieving this important milestone in just seven years. I am proud of the Company we have built and our unwavering commitment to innovation including the upcoming platform release, 2022.10, which we will unveil at our user conference, FORWARD 5, later this month,” said Daniel Dines, UiPath Co-Founder and Co-Chief Executive Officer.
Robert Enslin, UiPath Co-Chief Executive Officer, added, “The market is evolving and UiPath is leading the way with our end-to-end platform that covers the full automation lifecycle. To capitalize on the significant opportunity in front of us we are strategically repositioning the Company to elevate customer conversations, sell business outcomes, and help organizations realize the transformational benefits of automation. We firmly believe these changes will position us for both growth and profitability.”
Second Quarter Fiscal 2023 Financial Highlights
Financial Outlook
We delivered a solid second quarter fiscal 2023 despite increasing FX headwinds and macro uncertainty. While our global footprint is an asset to the business, it exposes us to foreign exchange and macroeconomic volatility which is reflected both in our fiscal second quarter results and our fiscal third quarter and full year 2023 financial outlook,” said Ashim Gupta, UiPath Chief Financial Officer. “Our go forward priority will be to balance investing for long-term growth while managing the business to consistently expand non-GAAP operating margin and deliver sustainable positive non-GAAP adjusted free cash flow in fiscal year 2024 and beyond. We look forward to sharing more detail during our upcoming Investor Day.”
For the third quarter fiscal 2023, UiPath expects:
For the full year fiscal 2023, UiPath expects:
Reconciliation of non-GAAP operating loss guidance to the most directly comparable GAAP measure is not available without unreasonable efforts on a forward-looking basis due to the high variability, complexity and low visibility with respect to the charges excluded from this non-GAAP measure; in particular, the effects of stock-based compensation expense specific to equity compensation awards that are directly impacted by unpredictable fluctuations in our stock price. We expect the variability of the above charges to have a significant, and potentially unpredictable, impact on our future GAAP financial results.
Recent Business Highlights
Conference Call and Webcast
UiPath will host a conference call today, Tuesday, September 6, 2022, at 5:00 p.m. Eastern Time, to discuss the Company’s second quarter fiscal 2023 financial results and guidance. To access this call, dial 1-201-689-8057 (domestic) or 1-877-407-8309 (international). The passcode is 13731222. A replay of this conference call will be available through September 20, 2022 at 1-201-612-7415 (domestic) or 1-877-660-6853 (international). The replay passcode is 13731222. A live webcast of this conference call will be available on the “Investor Relations” page of the UiPath’s website (https://ir.uipath.com), and a replay will be archived on the website as well.
About UiPath
UiPath has a vision to deliver the Fully Automated Enterprise™, one where companies use automation to unlock their greatest potential. UiPath offers an end-to-end platform for automation, combining the leading Robotic Process Automation (RPA) solution with a full suite of capabilities that enable every organization to rapidly scale digital business operations.
Gartner Disclaimers
Gartner, Market Share Analysis: Robotic Process Automation, Worldwide, 2021, By Varsha Mehta, Fabrizio Biscotti, Saikat Ray, Arthur Villa, Cathy Tornbohm, 6 June 2022
Gartner does not endorse any vendor, product or service depicted in its research publications, and does not advise technology users to select only those vendors with the highest ratings or other designation. Gartner research publications consist of the opinions of Gartner’s research organization and should not be construed as statements of fact. Gartner disclaims all warranties, expressed or implied, with respect to this research, including any warranties of merchantability or fitness for a particular purpose.
Gartner® and Magic Quadrant™ are registered trademarks of Gartner, Inc. and/or its affiliates in the U.S. and internationally and is used herein with permission. All rights reserved.
1Gartner, “Magic Quadrant for Robotic Process Automation”, Saikat Ray, Arthur Villa, Paul Vincent, Keith Guttridge, Melanie Alexander, Andy Wang, 25 July, 2022
Forward Looking Statements
Statements we make in this press release may include statements which are not historical facts and are considered forward-looking within the meaning of the Private Securities Litigation Reform Act of 1995, which are usually identified by the use of words such as “anticipates,” “believes,” “estimates,” “expects,” “intends,” “may,” “plans,” “projects,” “outlook,” “seeks,” “should,” “will,” and variations of such words, including the negatives of these words or similar expressions.
We intend these forward-looking statements to be covered by the safe harbor provisions for forward-looking statements contained in Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and are making this statement for purposes of complying with those safe harbor provisions.
These forward-looking statements include, but are not limited to, statements regarding our guidance for the third fiscal quarter and fiscal year end 2023, our strategic plans, objectives and roadmap, the estimated addressable market opportunity for our platform, and statements regarding the growth of the automation market. Accordingly, actual results could differ materially, or such uncertainties could cause adverse effects on our results. Forward-looking statements involve known and unknown risks, uncertainties, and other factors that may cause our actual results, performance, or achievements to be materially different from any future results, performance or achievements expressed or implied by the forward-looking statements. These risks include, but are not limited to, risks and uncertainties related to: the market, political, economic, and business conditions, including geo-political turmoil and macro-economic effects caused by the war in Ukraine, increasing inflationary cost pressures, and foreign exchange volatility; our recent rapid growth, which may not be indicative of our future growth; our limited operating history; our ability to successfully manage our growth; our ability and the ability of our platform to satisfy and adapt to customer demands; our dependency on our existing customers to renew their licenses and purchase additional licenses and products from us and our channel partners; our ability to attract and retain customers; the competitive markets in which we participate; our ability to maintain and expand our distribution channels; our ability to retain and motivate our management and key employees, integrate new team members, and manage management transitions; our reliance on third-party providers of cloud-based infrastructure; the potential impact that the continuing COVID-19 pandemic with an economic downturn could have on our or our customers’ businesses, financial condition, and future operating results; our failure to achieve our environmental, social and governance (“ESG”) goals; and the price volatility of our Class A common stock.
Further information on risks that could cause actual results to differ materially from our guidance can be found in our Annual Report on Form 10-K for the annual period ended January 31, 2022, filed with the SEC on April 4, 2022, and in our Quarterly Reports on Form 10-Q filed with the SEC, and other filings and reports that we may file from time to time with the SEC. Any forward-looking statements contained in this press release are based on assumptions that we believe to be reasonable as of this date. Except as required by law, we assume no obligation to update these forward-looking statements.
Key Performance Metric
Annualized Renewal Run-rate (ARR) is a key performance metric we use in managing our business because it illustrates our ability to acquire new subscription customers and to maintain and expand our relationships with existing subscription customers. We define ARR as annualized invoiced amounts per solution SKU from subscription licenses and maintenance obligations assuming no increases or reductions in the subscriptions. ARR does not include the costs we may incur to obtain such subscription licenses or provide such maintenance and does not reflect any actual or anticipated reductions in invoiced value due to contract non-renewals or service cancellations other than for specific bad debt or disputed amounts. Additionally, though we use ARR as a forward-looking metric in the management of our business, it does not include invoiced amounts reported as perpetual licenses or professional services revenue in our consolidated statement of operations, and is not a forecast of future revenue, which can be impacted by contract start and end dates, duration, and renewal rates.
Dollar-based net retention rate represents the rate of net expansion of our ARR from existing customers over the preceding 12 months. We calculate dollar-based net retention rate as of a period end by starting with ARR from the cohort of all customers as of 12 months prior to such period end (Prior Period ARR). We then calculate the ARR from these same customers as of the current period end (Current Period ARR). Current Period ARR includes any expansion and is net of any contraction or attrition over the preceding 12 months but does not include ARR from new customers in the current period. We then divide total Current Period ARR by total Prior Period ARR to arrive at dollar-based net retention rate. Dollar-based net retention rate may fluctuate based on the customers that qualify to be included in the cohort used for calculation and may not reflect our actual performance.
Investors should not place undue reliance on ARR or dollar-based net retention rate as an indicator of future or expected results. Our presentation of these metrics may differ from similarly titled metrics presented by other companies and therefore comparability may be limited.
Non-GAAP Financial Measures
This earnings press release includes financial measures defined as non-GAAP financial measures by the SEC, including non-GAAP cost of licenses, non-GAAP cost of subscription services, non-GAAP cost of professional services and other, non-GAAP gross profit and margin, non-GAAP sales and marketing expenses, non-GAAP research and development expenses, non-GAAP general and administrative expenses, non-GAAP operating income (loss) and margin, and non-GAAP net income (loss) and non-GAAP net income (loss) per share. These non-GAAP financial measures exclude:
Additionally, this earnings release presents non-GAAP adjusted free cash flow, which is calculated by adjusting GAAP operating cash flows for the impact of purchases of property and equipment, capitalization of software development costs, cash paid for employer payroll taxes related to employee equity transactions, net payments/receipts of employee tax withholdings on stock option exercises, and cash paid for restructuring costs.
UiPath uses these non-GAAP financial measures internally in analyzing its financial results and believes they are useful to investors, by excluding the effects of special items that do not reflect the ordinary earnings of our operations, and as a supplement to GAAP measures. UiPath believes that the use of these non-GAAP financial measures provides an additional tool for investors to use in evaluating ongoing operating results and trends and in comparing its financial results with other companies in UiPath’s industry, many of which present similar non-GAAP financial measures to investors. Non-GAAP financial measures are financial measures that are derived from the condensed consolidated financial statements, but that are not presented in accordance with generally accepted accounting principles in the United States (GAAP). We believe these non-GAAP financial measures provide investors with useful supplementary information in evaluating our performance. Investors should consider these non-GAAP financial measures in addition to, and not as a substitute for, our financial performance measures prepared in accordance with GAAP. Further, our non-GAAP information may be different from the non-GAAP information provided by other companies. The information below provides a reconciliation of non-GAAP financial measures used in this press release to the most directly comparable GAAP financial measures. We encourage investors to consider our GAAP results alongside our supplemental non-GAAP measures, and to review the reconciliation between GAAP results and non-GAAP measures that is included at the end of this earnings press release. This earnings press release and any future releases containing such non-GAAP reconciliations can also be found on the Investor Relations page of UiPath’s website at https://ir.uipath.com.
UiPath, Inc.
Condensed Consolidated Statements of Operations
in thousands, except per share data
(unaudited)
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended July 31,
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
 
 
2022
 
 
 
2021
 
Revenue:
 
 
 
 
 
 
 
 
Licenses
 
$
103,696
 
 
$
95,547
 
 
$
220,700
 
 
$
195,763
 
Subscription services
 
 
124,656
 
 
 
90,319
 
 
 
240,150
 
 
 
167,961
 
Professional services and other
 
 
13,870
 
 
 
9,655
 
 
 
26,438
 
 
 
18,014
 
Total revenue
 
 
242,222
 
 
 
195,521
 
 
 
487,288
 
 
 
381,738
 
Cost of revenue:
 
 
 
 
 
 
 
 
Licenses
 
 
2,170
 
 
 
2,434
 
 
 
4,707
 
 
 
4,888
 
Subscription services
 
 
22,326
 
 
 
12,238
 
 
 
43,371
 
 
 
26,417
 
Professional services and other
 
 
20,080
 
 
 
20,922
 
 
 
41,514
 
 
 
53,299
 
Total cost of revenue
 
 
44,576
 
 
 
35,594
 
 
 
89,592
 
 
 
84,604
 
Gross profit
 
 
197,646
 
 
 
159,927
 
 
 
397,696
 
 
 
297,134
 
Operating expenses:
 
 
 
 
 
 
 
 
Sales and marketing
 
 
181,547
 
 
 
144,268
 
 
 
371,329
 
 
 
350,019
 
Research and development
 
 
67,849
 
 
 
57,646
 
 
 
136,539
 
 
 
150,686
 
General and administrative
 
 
68,443
 
 
 
55,834
 
 
 
125,973
 
 
 
130,249
 
Total operating expenses
 
 
317,839
 
 
 
257,748
 
 
 
633,841
 
 
 
630,954
 
Operating loss
 
 
(120,193
)
 
 
(97,821
)
 
 
(236,145
)
 
 
(333,820
)
Interest income
 
 
4,505
 
 
 
766
 
 
 
5,496
 
 
 
1,707
 
Other expense, net
 
 
(600
)
 
 
(1,225
)
 
 
(3,411
)
 
 
(4,443
)
Loss before income taxes
 
 
(116,288
)
 
 
(98,280
)
 
 
(234,060
)
 
 
(336,556
)
Provision for income taxes
 
 
4,090
 
 
 
1,746
 
 
 
8,879
 
 
 
3,133
 
Net loss
 
$
(120,378
)
 
$
(100,026
)
 
$
(242,939
)
 
$
(339,689
)
Net loss per share attributable to common stockholders, basic and diluted
 
$
(0.22
)
 
$
(0.19
)
 
$
(0.45
)
 
$
(0.91
)
Weighted-average shares used in computing net loss per share attributable to common stockholders, basic and diluted
 
 
546,058
 
 
 
526,512
 
 
 
544,014
 
 
 
373,488
 
UiPath, Inc.
Condensed Consolidated Balance Sheets
in thousands
(unaudited)
 
 
 
 
 
 
 
As of
 
 
July 31, 2022
 
January 31, 2022
Assets
 
 
 
 
Current assets
 
 
 
 
Cash and cash equivalents
 
$
1,607,356
 
 
$
1,768,723
 
Marketable securities
 
 
114,188
 
 
 
96,417
 
Accounts receivable, net of allowance for doubtful accounts of $2,672 and $2,566, respectively
 
 
193,483
 
 
 
251,988
 
Contract assets
 
 
94,760
 
 
 
74,831
 
Deferred contract acquisition costs
 
 
35,259
 
 
 
29,926
 
Prepaid expenses and other current assets
 
 
63,430
 
 
 
55,416
 
Total current assets
 
 
2,108,476
 
 
 
2,277,301
 
Marketable securities, non-current
 
 
2,396
 
 
 
19,523
 
Contract assets, non-current
 
 
5,722
 
 
 
2,730
 
Deferred contract acquisition costs, non-current
 
 
106,654
 
 
 
100,224
 
Property and equipment, net
 
 
25,517
 
 
 
17,176
 
Operating lease right-of-use assets
 
 
44,074
 
 
 
48,953
 
Intangible assets, net
 
 
26,856
 
 
 
16,817
 
Goodwill
 
 
86,180
 
 
 
53,564
 
Deferred tax asset
 
 
7,995
 
 
 
10,628
 
Other assets, non-current
 
 
20,807
 
 
 
25,534
 
Total assets
 
$
2,434,677
 
 
$
2,572,450
 
 
 
 
 
 
Liabilities and stockholders’ equity
 
 
 
 
Current liabilities
 
 
 
 
Accounts payable
 
$
12,122
 
 
$
11,515
 
Accrued expenses and other current liabilities
 
 
74,666
 
 
 
87,958
 
Accrued compensation and employee benefits
 
 
80,961
 
 
 
130,673
 
Deferred revenue
 
 
292,323
 
 
 
297,355
 
Total current liabilities
 
 
460,072
 
 
 
527,501
 
Deferred revenue, non-current
 
 
66,598
 
 
 
68,665
 
Operating lease liabilities, non-current
 
 
46,765
 
 
 
49,843
 
Other liabilities, non-current
 
 
11,693
 
 
 
4,524
 
Total liabilities
 
 
585,128
 
 
 
650,533
 
Commitments and contingencies
 
 
 
 
Stockholders’ equity
 
 
 
 
Class A common stock
 
 
5
 
 
 
4
 
Class B common stock
 
 
1
 
 
 
1
 
Additional paid-in capital
 
 
3,577,278
 
 
 
3,406,959
 
Accumulated other comprehensive income
 
 
11,150
 
 
 
10,899
 
Accumulated deficit
 
 
(1,738,885
)
 
 
(1,495,946
)
Total stockholders’ equity
 
 
1,849,549
 
 
 
1,921,917
 
Total liabilities and stockholders’ equity
 
$
2,434,677
 
 
$
2,572,450
 
UiPath, Inc.
Condensed Consolidated Statements of Cash Flows
in thousands (unaudited)
 
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
Cash flows from operating activities
 
 
 
 
Net loss
 
$
(242,939
)
 
$
(339,689
)
Adjustments to reconcile net loss to net cash used in operating activities:
 
 
 
 
Depreciation and amortization
 
 
8,065
 
 
 
6,966
 
Amortization of deferred contract acquisition costs
 
 
21,860
 
 
 
10,971
 
Net amortization of premium on marketable securities
 
 
860
 
 
 
867
 
Stock-based compensation expense
 
 
189,706
 
 
 
343,448
 
Charitable donation of Class A common stock
 
 
5,499
 
 
 

 
Amortization of operating lease right-of-use assets
 
 
4,597
 
 
 
3,580
 
Provision for deferred income taxes
 
 
1,505
 
 
 
(134
)
Impairment of long-lived assets
 
 
2,881
 
 
 

 
Other non-cash charges (credits), net1
 
 
(1,031
)
 
 
(526
)
Changes in operating assets and liabilities:
 
 
 
 
Accounts receivable
 
 
51,707
 
 
 
32,961
 
Contract assets
 
 
(26,146
)
 
 
(20,355
)
Deferred contract acquisition costs
 
 
(39,572
)
 
 
(44,946
)
Prepaid expenses and other assets
 
 
(4,277
)
 
 
(4,340
)
Accounts payable
 
 
2,759
 
 
 
(3,663
)
Accrued expense and other liabilities
 
 
(14,507
)
 
 
8,484
 
Accrued compensation and employee benefits
 
 
(45,042
)
 
 
(32,686
)
Operating lease liabilities, net
 
 
(2,422
)
 
 
(3,698
)
Deferred revenue
 
 
9,876
 
 
 
19,237
 
Net cash used in operating activities
 
 
(76,621
)
 
 
(23,523
)
Cash flows from investing activities
 
 
 
 
Purchases of marketable securities
 
 
(45,600
)
 
 
(94,157
)
Sales of marketable securities
 
 

 
 
 
89,383
 
Maturities of marketable securities
 
 
47,433
 
 
 
36,605
 
Purchases of property and equipment
 
 
(16,298
)
 
 
(3,641
)
Capitalization of software development costs
 
 

 
 
 
(771
)
Payments related to business acquisitions, net of cash acquired
 
 
(29,477
)
 
 
(5,498
)
Other investing, net
 
 
(507
)
 
 

 
Net cash (used in) provided by investing activities
 
 
(44,449
)
 
 
21,921
 
Cash flows from financing activities
 
 
 
 
Proceeds from initial public offering, net of underwriting discounts and commissions
 
 

 
 
 
692,369
 
Payments of initial public offering costs
 
 

 
 
 
(3,734
)
Proceeds from issuance of convertible preferred stock
 
 

 
 
 
750,000
 
Payments of issuance costs for convertible preferred stock
 
 

 
 
 
(164
)
Proceeds from exercise of stock options
 
 
4,682
 
 
 
6,651
 
Payments of tax withholdings on net settlement of equity awards
 
 
(38,717
)
 
 
(9,554
)
Net (payments) receipts of tax withholdings on sell-to-cover equity award transactions
 
 
(10,132
)
 
 
9,483
 
Proceeds from employee stock purchase plan contributions
 
 
8,507
 
 
 
6,902
 
Repurchase of unvested early exercised stock options
 
 
(1,493
)
 
 

 
Net cash (used in) provided by financing activities
 
 
(37,153
)
 
 
1,451,953
 
Effect of exchange rate changes
 
 
(3,144
)
 
 
4,883
 
Net (decrease) increase in cash, cash equivalents, and restricted cash
 
 
(161,367
)
 
 
1,455,234
 
Cash, cash equivalents, and restricted cash – beginning of period
 
 
1,768,723
 
 
 
371,190
 
Cash, cash equivalents, and restricted cash – end of period
 
$
1,607,356
 
 
$
1,826,424
 
 
 
 
 
 
1 Prior period amounts have been combined to conform to current period presentation
 
 
 
 
UiPath, Inc.
Reconciliation of GAAP Cost of Revenue, Gross Profit and Margin to Non-GAAP Cost of Revenue, Gross Profit and Margin
in thousands, except percentages
(unaudited)
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended July 31,
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
 
 
2022
 
 
 
2021
 
Licenses
 
 
 
 
 
 
 
 
GAAP cost of licenses
 
$
2,170
 
 
$
2,434
 
 
$
4,707
 
 
$
4,888
 
Less: Amortization of acquired intangible assets
 
 
562
 
 
 
636
 
 
 
1,158
 
 
 
1,282
 
Non-GAAP cost of licenses
 
$
1,608
 
 
$
1,798
 
 
$
3,549
 
 
$
3,606
 
 
 
 
 
 
 
 
 
 
Subscription services
 
 
 
 
 
 
 
 
GAAP cost of subscription services
 
$
22,326
 
 
$
12,238
 
 
$
43,371
 
 
$
26,417
 
Less: Stock-based compensation expense
 
 
2,841
 
 
 
1,657
 
 
 
6,057
 
 
 
7,871
 
Less: Amortization of acquired intangible assets
 
 
330
 
 
 
330
 
 
 
660
 
 
 
440
 
Less: Employer payroll tax expense related to employee equity transactions
 
 
62
 
 
 
186
 
 
 
146
 
 
 
186
 
Less: Restructuring costs
 
 
137
 
 
 

 
 
 
137
 
 
 

 
Non-GAAP cost of subscription services
 
$
18,956
 
 
$
10,065
 
 
$
36,371
 
 
$
17,920
 
 
 
 
 
 
 
 
 
 
Professional services and other
 
 
 
 
 
 
 
 
GAAP cost of professional services and other
 
$
20,080
 
 
$
20,922
 
 
$
41,514
 
 
$
53,299
 
Less: Stock-based compensation expense
 
 
2,528
 
 
 
3,904
 
 
 
6,402
 
 
 
22,835
 
Less: Employer payroll tax expense related to employee equity transactions
 
 
62
 
 
 
1,079
 
 
 
141
 
 
 
1,079
 
Less: Restructuring costs
 
 
320
 
 
 

 
 
 
320
 
 
 

 
Non-GAAP cost of professional services and other
 
$
17,170
 
 
$
15,939
 
 
$
34,651
 
 
$
29,385
 
 
 
 
 
 
 
 
 
 
Gross profit and margin
 
 
 
 
 
 
 
 
GAAP gross profit
 
$
197,646
 
 
$
159,927
 
 
$
397,696
 
 
$
297,134
 
GAAP gross margin
 
 
82
%
 
 
82
%
 
 
82
%
 
 
78
%
Plus: Stock-based compensation expense
 
 
5,369
 
 
 
5,561
 
 
 
12,459
 
 
 
30,706
 
Plus: Amortization of acquired intangible assets
 
 
892
 
 
 
966
 
 
 
1,818
 
 
 
1,722
 
Plus: Employer payroll tax expense related to employee equity transactions
 
 
124
 
 
 
1,265
 
 
 
287
 
 
 
1,265
 
Plus: Restructuring costs
 
 
457
 
 
 

 
 
 
457
 
 
 

 
Non-GAAP gross profit
 
$
204,488
 
 
$
167,719
 
 
$
412,717
 
 
$
330,827
 
Non-GAAP gross margin
 
 
84
%
 
 
86
%
 
 
85
%
 
 
87
%
UiPath, Inc.
Reconciliation of GAAP Operating Expenses, Loss, and Margin to Non-GAAP Operating Expenses, (Loss) Income and Margin
in thousands, except percentages
(unaudited)
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended July 31,
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
 
 
2022
 
 
 
2021
 
Sales and Marketing
 
 
 
 
 
 
 
 
GAAP sales and marketing
 
$
181,547
 
 
$
144,268
 
 
$
371,329
 
 
$
350,019
 
Less: Stock-based compensation expense
 
 
35,889
 
 
 
41,006
 
 
 
86,647
 
 
 
160,299
 
Less: Amortization of acquired intangible assets
 
 
413
 
 
 
427
 
 
 
827
 
 
 
588
 
Less: Employer payroll tax expense related to employee equity transactions
 
 
1,202
 
 
 
8,364
 
 
 
2,629
 
 
 
8,679
 
Less: Restructuring costs
 
 
10,732
 
 
 

 
 
 
10,732
 
 
 

 
Non-GAAP sales and marketing
 
$
133,311
 
 
$
94,471
 
 
$
270,494
 
 
$
180,453
 
 
 
 
 
 
 
 
 
 
Research and Development
 
 
 
 
 
 
 
 
GAAP research and development
 
$
67,849
 
 
$
57,646
 
 
$
136,539
 
 
$
150,686
 
Less: Stock-based compensation expense
 
 
23,501
 
 
 
23,978
 
 
 
50,124
 
 
 
89,594
 
Less: Employer payroll tax expense related to employee equity transactions
 
 
320
 
 
 
325
 
 
 
801
 
 
 
325
 
Less: Restructuring costs
 
 
43
 
 
 

 
 
 
43
 
 
 

 
Non-GAAP research and development
 
$
43,985
 
 
$
33,343
 
 
$
85,571
 
 
$
60,767
 
 
 
 
 
 
 
 
 
 
General and Administrative
 
 
 
 
 
 
 
 
GAAP general and administrative
 
$
68,443
 
 
$
55,834
 
 
$
125,973
 
 
$
130,249
 
Less: Stock-based compensation expense
 
 
23,493
 
 
 
22,068
 
 
 
40,476
 
 
 
62,849
 
Less: Amortization of acquired intangible assets
 
 
46
 
 
 

 
 
 
92
 
 
 

 
Less: Employer payroll tax expense related to employee equity transactions
 
 
186
 
 
 
590
 
 
 
363
 
 
 
590
 
Less: Restructuring costs
 
 
802
 
 
 

 
 
 
802
 
 
 

 
Less: Charitable donation of Class A common stock
 
 
5,499
 
 
 

 
 
 
5,499
 
 
 

 
Non-GAAP general and administrative
 
$
38,417
 
 
$
33,176
 
 
$
78,741
 
 
$
66,810
 
 
 
 
 
 
 
 
 
 
Operating Loss
 
 
 
 
 
 
 
 
GAAP operating loss
 
$
(120,193
)
 
$
(97,821
)
 
$
(236,145
)
 
$
(333,820
)
GAAP operating margin
 
 
(50
) %
 
 
(50
) %
 
 
(48
) %
 
 
(87
) %
Plus: Stock-based compensation expense
 
 
88,252
 
 
 
92,613
 
 
 
189,706
 
 
 
343,448
 
Plus: Amortization of acquired intangible assets
 
 
1,351
 
 
 
1,393
 
 
 
2,737
 
 
 
2,310
 
Plus: Employer payroll tax expense related to employee equity transactions
 
 
1,832
 
 
 
10,544
 
 
 
4,080
 
 
 
10,859
 
Plus: Restructuring costs
 
 
12,034
 
 
 

 
 
 
12,034
 
 
 

 
Plus: Charitable donation of Class A common stock
 
 
5,499
 
 
 

 
 
 
5,499
 
 
 

 
Non-GAAP operating (loss) income
 
$
(11,225
)
 
$
6,729
 
 
$
(22,089
)
 
$
22,797
 
Non-GAAP operating margin
 
 
(5
) %
 
 
3
%
 
 
(5
) %
 
 
6
%
UiPath, Inc.
Reconciliation of GAAP Net Loss and GAAP Net Loss Per Share to Non-GAAP Net (Loss) Income and Non-GAAP Net (Loss) Income Per Share
in thousands, except per share data
(unaudited)
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended July 31,
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
 
 
2022
 
 
 
2021
 
GAAP net loss
 
$
(120,378
)
 
$
(100,026
)
 
$
(242,939
)
 
$
(339,689
)
Plus: Stock-based compensation expense
 
 
88,252
 
 
 
92,613
 
 
 
189,706
 
 
 
343,448
 
Plus: Amortization of acquired intangible assets
 
 
1,351
 
 
 
1,393
 
 
 
2,737
 
 
 
2,310
 
Plus: Employer payroll tax expense related to employee equity transactions
 
 
1,832
 
 
 
10,544
 
 
 
4,080
 
 
 
10,859
 
Plus: Restructuring costs
 
 
12,034
 
 
 

 
 
 
12,034
 
 
 

 
Plus: Charitable donation of Class A common stock
 
 
5,499
 
 
 

 
 
 
5,499
 
 
 

 
Tax adjustments to add-backs1
 
 

 
 
 
(338
)
 
 

 
 
 
(1,083
)
Non-GAAP net (loss) income
 
$
(11,410
)
 
$
4,186
 
 
$
(28,883
)
 
$
15,845
 
 
 
 
 
 
 
 
 
 
GAAP net loss per share, basic and diluted
 
$
(0.22
)
 
$
(0.19
)
 
$
(0.45
)
 
$
(0.91
)
GAAP weighted average common shares outstanding, basic and diluted
 
 
546,058
 
 
 
526,512
 
 
 
544,014
 
 
 
373,488
 
Plus: Unweighted adjustment for conversion of preferred to common stock in connection with IPO
 
 

 
 
 

 
 
 

 
 
 
137,073
 
Plus: Unweighted adjustment for common stock issued in connection with IPO
 
 

 
 
 

 
 
 

 
 
 
5,818
 
Non-GAAP weighted average common shares outstanding, basic
 
 
546,058
 
 
 
526,512
 
 
 
544,014
 
 
 
516,379
 
Plus: Dilutive potential common shares from outstanding equity awards
 
 

 
 
 
33,619
 
 
 

 
 
 
42,692
 
Non-GAAP weighted average common shares outstanding, diluted
 
 
546,058
 
 
 
560,131
 
 
 
544,014
 
 
 
559,071
 
Non-GAAP net (loss) income per share, basic
 
$
(0.02
)
 
$
0.01
 
 
$
(0.05
)
 
$
0.03
 
Non-GAAP net (loss) income per share, diluted
 
$
(0.02
)
 
$
0.01
 
 
$
(0.05
)
 
$
0.03
 
1 Estimated using blended annual effective tax rate and net operating losses available to offset.
UiPath, Inc.
Reconciliation of GAAP Operating Cash Flow to Non-GAAP Adjusted Free Cash Flow
in thousands
(unaudited)
 
 
 
 
 
 
 
Six Months Ended July 31,
 
 
 
2022
 
 
 
2021
 
GAAP net cash used in operating activities
 
$
(76,621
)
 
$
(23,523
)
Purchases of property and equipment
 
 
(16,298
)
 
 
(3,641
)
Capitalization of software development costs
 
 

 
 
 
(771
)
Cash paid for employer payroll taxes related to employee equity transactions
 
 
4,953
 
 
 
9,064
 
Net payments (receipts) of employee tax withholdings on stock option exercises
 
 
5,664
 
 
 
(4,726
)
Cash paid for restructuring costs
 
 
5,196
 
 
 

 
Non-GAAP adjusted free cash flow
 
$
(77,106
)
 
$
(23,597
)
 
Investor Relations Contact
Kelsey Turcotte
Investor.relations@uipath.com
UiPath

Media Contact
Toni Iafrate
PR@uipath.com
UiPath
Investor Relations Contact
Kelsey Turcotte
Investor.relations@uipath.com
UiPath

Media Contact
Toni Iafrate
PR@uipath.com
UiPath

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