Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 8

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 2
Chunk 8
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254 $1,751 $3,662 $3,779 (2) Includes stock-based compensation expense as follows:Cost of subscription services revenue$3,682 $5,284 $7,556 $9,560 Cost of professional services and other revenue2,358 3,015 5,086 5,485 Sales and marketing23,402 37,473 46,988 73,689 Research and development36,087 32,654 70,682 61,796 General and administrative12,477 15,879 24,055 32,502 Total stock-based compensation expense$78,006 $94,305 $154,367 $183,032 (3) Includes employer payroll tax expense related to equity transactions as follows:Cost of subscription services revenue$71 $68 $141 $245 Cost of professional services and other revenue34 27 61 93 Sales and marketing404 577 851 1,800 Research and development450 288 840 918 General and administrative140 175 267 590 Total employer payroll tax expense related to equity transactions$1,099 $1,135 $2,160 $3,646 (4) Includes restructuring expense as follows:Cost of subscription services revenue$127 $318 $585 $318 Cost of professional services and other revenue18 126 18 126 Sales and marketing543 7,971 2,524 7,971 Research and development279 1,681 (52)1,681 General and administrative429 2,516 1,332 2,516 Total restructuring expense$1,396 $12,612 $4,407 $12,612 

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 Three Months Ended July 31,Six Months Ended July 31, 2025202420252024 (as a percentage of revenue)(as a percentage of revenue)Revenue:  Licenses31 %35 %34 %39 %Subscription services66 %62 %63 %58 %Professional services and other3 %3 %3 %3 %Total revenue100 %100 %100 %100 %Cost of revenue:Licenses— %1 %— %1 %Subscription services11 %14 %11 %