Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 55

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 1
Chunk 55
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 condensed consolidated statements of operations.

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Table of ContentsUiPath, Inc.Notes to Condensed Consolidated Financial Statements (Continued)(unaudited)

4. Marketable Securities

The following is a summary of our marketable securities (in thousands): As of July 31, 2025Amortized CostGross Unrealized GainsGross Unrealized LossesEstimated Fair ValueTreasury bills and U.S. government securities$792,532 $— $(539)$791,993 Corporate bonds87,145 — (90)87,055 Commercial paper14,974 — (1)14,973 Total marketable securities$894,651 $— $(630)$894,021 As of January 31, 2025Amortized CostGross Unrealized GainsGross Unrealized LossesEstimated Fair ValueTreasury bills and U.S. government securities$703,740 $— $(421)$703,319 Corporate bonds93,989 36 — 94,025 Commercial paper42,371 20 — 42,391 Yankee bonds4,707 — (7)4,700 Total marketable securities$844,807 $56 $(428)$844,435 As of July 31, 2025 and January 31, 2025, $75.2 million and $94.1 million, respectively, of our marketable securities had remaining contractual maturities of one year or more.As of July 31, 2025 and January 31, 2025, $1.9 million and $2.4 million, respectively, of interest receivable was included in prepaid expenses and other current assets on the condensed consolidated balance sheets. We did not recognize an allowance for credit losses against interest receivable as of July 31, 2025 or January 31, 2025.Unrealized losses during the periods presented are a result of changes in market conditions. We do not believe that any unrealized losses are attributable to credit-related factors based on our evaluation of available evidence. To determine whether a decline in value is related to credit loss, we evaluate, among other factors, the extent to which the fair value is less than the amortized cost basis and any adverse conditions specifically related to an issuer of a security or its industry.

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Table of ContentsUiPath, Inc.Notes to Condensed Consolidated Financial Statements (Continued)(