Company: BL
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001628280-25-050628
Chunk: 263

Company: BLACKLINE, INC.
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 2
Chunk 263
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8 million increase in computer software expenses due to upgrades to support business growth; 

•$1.0 million increase in professional fees; and

•$0.9 million increase in amortization of developed technology due to net additions to software placed into service; partially offset by

•$0.6 million decrease in depreciation and amortization due to certain assets becoming fully amortized in prior periods. 

The increase in total cost of revenues for the nine months ended September 30, 2025, compared to the nine months ended September 30, 2024, was primarily due to the following:

•$4.6 million increase in computer software expenses due to upgrades to support business growth;

•$3.0 million increase in amortization of developed technology due to net additions to software placed into service; 

•$1.2 million increase in professional fees; and

•$0.7 million increase in employee compensation and benefits; partially offset by

•$1.9 million decrease in depreciation and amortization due to certain assets becoming fully amortized in prior periods. 

29

Sales and marketing

Quarter Ended September 30,ChangeNine Months Ended September 30,Change20252024$%20252024$%(in thousands, except percentages)Sales and marketing$67,493 $62,219 $5,274 8%$195,268 $183,578 $11,690 6%Percentage of total revenues37.9%37.5%37.8%37.9%

The increase in sales and marketing expenses for the quarter ended September 30, 2025, compared to the quarter ended September 30, 2024, was primarily due to the following:

•$3.5 million increase primarily due to a change in the timing of our user conference and digital marketing expenses;

•$3.4 million increase in employee compensation and benefits; and

•$0.9 million increase in travel-related expenses primarily due to a change in the timing of our user conference; partially offset by

•$1.6 million decrease in depreciation and amortization due to certain assets becoming fully amortized in prior periods; and

•$0.4 million decrease in professional fees.

The increase in sales and marketing expenses for the nine months ended September 30, 2025, compared to the nine months ended September 30, 2024, was primarily due to the following:

•$9.7 million increase in employee compensation and benefits;