Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 106

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 8
Chunk 106
---
,993 102,028 — 894,021 Other investments carried at fair value— — 13,375 13,375 Total$975,535 $102,028 $13,375 $1,090,938 Financial liabilities:Contingent consideration$— $— $1,545 $1,545 Total$— $— $1,545 $1,545  As of January 31, 2025 Level 1Level 2Level 3TotalFinancial assets:   Money market funds$311,942 $— $— $311,942 Total cash equivalents311,942 — — 311,942 Treasury bills and U.S. government securities703,319 — — 703,319 Corporate bonds— 94,025 — 94,025 Commercial paper— 42,391 — 42,391 Yankee bonds— 4,700 — 4,700 Total marketable securities703,319 141,116 — 844,435 Other investments carried at fair value— — 11,879 11,879 Total$1,015,261 $141,116 $11,879 $1,168,256 Our money market funds and treasury bills and U.S. government securities are classified within Level 1 of the fair value hierarchy because they are valued based on quoted market prices in active markets. We classify corporate bonds, commercial paper, and Yankee bonds as Level 2 because they are valued using inputs other than quoted prices which are directly or indirectly observable in the market, including readily-available pricing sources for the identical underlying security which may not be actively traded. Other investments carried at fair value (which consist of convertible bonds of private company the H Company purchased during fiscal year 2025) and contingent consideration liability associated with business acquisition are classified as Level 3 because their valuation relies on unobservable inputs.

12

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

6. Business Acquisition

Peak AI LimitedOn March 7, 2025, we acquired all outstanding equity of Peak AI Limited ("Peak"), a UK-based software company that provides pricing and inventory intelligence technology. With this acquisition, we gain an experienced team, established customer relationships in retail and manufacturing sectors, and technology that is optimized for industry