Company: PATH
Filing Date: 2025-06-03
Form Type: 10-Q
Source: 0001734722-25-000030
Chunk: 27

Company: UiPath, Inc.
Filing Date: 2025-06-03
Form: 10-Q
Item: Part I, Item 1
Chunk 27
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 transaction price allocated to remaining performance obligations was $1,231.3 million, which consists of $672.0 million of billed consideration and $559.3 million of unbilled consideration. We expect to recognize 63% of our remaining performance obligations as revenue over the next 12 months, and the remainder thereafter.Deferred Contract Acquisition CostsOur deferred contract acquisition costs are comprised of sales commissions that represent incremental costs to obtain customer contracts, and are determined based on sales compensation plans. Amortization of deferred contract acquisition costs was $21.3 million and $18.5 million for the three months ended April 30, 2025, and 2024, respectively, and is recorded in sales and marketing expense in the condensed consolidated statements of operations.

4. Marketable Securities

The following is a summary of our marketable securities (in thousands): As of April 30, 2025Amortized CostGross Unrealized GainsGross Unrealized LossesEstimated Fair ValueTreasury bills and U.S. government securities741,023 349 (105)741,267 Corporate bonds120,142 — (63)120,079 Commercial paper24,775 4 — 24,779 Yankee bonds4,736 — (2)4,734 Total marketable securities$890,676 $353 $(170)$890,859 

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

As of January 31, 2025Amortized CostGross Unrealized GainsGross Unrealized LossesEstimated Fair ValueTreasury bills and U.S. government securities703,740 — (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 April 30, 2025 and January 31, 2025, $36.5 million and $94.1 million, respectively, of our marketable securities had remaining contractual maturities of one year or more.As of April 30, 2025 and January 31, 2025, $1.4 million and $2.4 million, respectively, of interest receivable