Company: PATH
Filing Date: 2025-12-08
Form Type: 10-Q
Source: 0001734722-25-000050
Chunk: 134

Company: UiPath, Inc.
Filing Date: 2025-12-08
Form: 10-Q
Item: Part I, Item 2
Chunk 134
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 39 93 117 Total amortization of acquired intangible assets$2,250 $1,770 $5,912 $5,549 (2) Includes stock-based compensation expense as follows:Cost of subscription services revenue$3,317 $5,041 $10,873 $14,601 Cost of professional services and other revenue2,359 2,953 7,445 8,438 Sales and marketing21,589 32,688 68,577 106,377 Research and development32,249 34,211 102,931 96,007 General and administrative11,961 12,595 36,016 45,097 Total stock-based compensation expense$71,475 $87,488 $225,842 $270,520 (3) Includes employer payroll tax expense related to equity transactions as follows:Cost of subscription services revenue$41 $46 $182 $291 Cost of professional services and other revenue22 24 83 117 Sales and marketing289 356 1,140 2,156 Research and development344 237 1,184 1,155 General and administrative207 124 474 714 Total employer payroll tax expense related to equity transactions$903 $787 $3,063 $4,433 (4) Includes restructuring expense as follows:Cost of subscription services revenue$— $7 $585 $325 Cost of professional services and other revenue— (21)18 105 Sales and marketing— 1,956 2,524 9,927 Research and development— 187 (52)1,868 General and administrative— 911 1,332 3,427 Total restructuring expense$— $3,040 $4,407 $15,652 

32

 Three Months Ended October 31,Nine Months Ended October 31, 2025202420252024 (as a percentage of revenue)(as a percentage of revenue)Revenue:  Licenses37 %39 %35 %39 %Subscription services60 %58 %62 %58 %Professional services and other3 %3 %3 %3 %Total revenue100 %100 %100 %100 %Cost of revenue:Licenses— %1 %—