Company: PATH
Filing Date: 2025-03-24
Form Type: 10-K
Source: 0001734722-25-000007
Chunk: 272

Company: UiPath, Inc.
Filing Date: 2025-03-24
Form: 10-K
Item: Item 7
Chunk 272
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,471)Translation adjustments(4,228)(1,881)Ending balance$221,802 $228,995 Deferred contract acquisition costs, current$82,461 $74,678 Deferred contract acquisition costs, non-current139,341 154,317 Total deferred contract acquisition costs$221,802 $228,995 

95

UiPath, Inc.Notes to Consolidated Financial Statements 

4Marketable SecuritiesThe following is a summary of our marketable securities (in thousands):As of January 31, 2025AmortizedCostGrossUnrealizedGainsGrossUnrealizedLossesEstimatedFair 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 January 31, 2024AmortizedCostGrossUnrealizedGainsGrossUnrealizedLossesEstimatedFair ValueTreasury bills and U.S government securities$641,263 $29 $(100)$641,192 Corporate bonds1,993 — (2)1,991 Agency bonds174,990 — (28)174,962 Total marketable securities$818,246 $29 $(130)$818,145 As of January 31, 2025 and 2024, $94.1 million and none, respectively, of our marketable securities had remaining contractual maturities of one year or more.As of January 31, 2025 and 2024, $2.4 million and $3.3 million, respectively, of interest receivable was included in prepaid expenses and other current assets on the consolidated balance sheets. We did not recognize an allowance for credit losses against interest receivable as of January 31, 2025 or 2024.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