Company: PATH
Filing Date: 2025-03-24
Form Type: 10-K
Source: 0001734722-25-000007
Chunk: 90

Company: UiPath, Inc.
Filing Date: 2025-03-24
Form: 10-K
Item: Item 8
Chunk 90
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 revenue over the next twelve 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. The following table represents a rollforward of our deferred contract acquisition costs (in thousands):Year Ended January 31,20252024Beginning balance$228,995 $187,503 Additions to deferred contract acquisition costs89,124 118,844 Amortization of deferred contract acquisition costs(92,089)(75,471)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