Company: ZM
Filing Date: 2025-11-25
Form Type: 10-Q
Source: 0001585521-25-000202
Chunk: 289

Company: Zoom Communications, Inc.
Filing Date: 2025-11-25
Form: 10-Q
Item: Part I, Item 8
Chunk 289
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 Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which aims to modernize financial reporting by updating how entities recognize and disclose costs incurred for software developed for internal use. ASU 2025-06 is effective for fiscal years beginning after December 15, 2026, and interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our consolidated financial statements.Recently Adopted Accounting PronouncementsIn July 2025, the FASB issued ASU No. 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05”), which introduces a practical expedient when estimating expected credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606. ASU 2025-05 is effective for fiscal years beginning after December 15, 2025 and interim periods within those annual reporting periods. Early adoption is permitted. We early adopted ASU 2025-05 as of the third quarter of fiscal year 2026. Adoption of the ASU did not have an impact on our consolidated financial statements.

2.    Revenue Recognition

Disaggregation of RevenueThe following table summarizes revenue by region based on the billing address of customers:Three Months Ended October 31,Nine Months Ended October 31,2025202420252024AmountPercentage ofRevenueAmountPercentage ofRevenueAmountPercentage ofRevenueAmountPercentage ofRevenue(in thousands, except percentages)Americas$886,660 72.1 %$846,289 71.9 %$2,608,329 72.0 %$2,500,700 71.8 %Asia Pacific (“APAC”)149,844 12.2 144,339 12.3 439,952 12.1 424,968 12.2 Europe, Middle East, and Africa (“EMEA”)193,331 15.7 186,913 15.8 573,496 15.9 555,627 16.0 Total$1,229,835 100.0 %$1,177,541 100.0 %$3,621,777 100.0 %$3,481,295 100.