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

Company: UiPath, Inc.
Filing Date: 2025-03-24
Form: 10-K
Item: Item 8
Chunk 25
---
1)(2)(3)(4)(5)154,965 141,166 141,706 Other segment items(6)361,393 356,909 403,780 Amortization of acquired intangible assets6,711 8,600 6,896 Interest income(49,422)(57,130)(27,955)(Benefit from) provision for income taxes(4,406)14,068 10,791 Net loss$(73,694)$(89,883)$(328,352)(1) Excludes amortization of acquired intangible assets(2) Excludes stock-based-compensation(3) Excludes employer payroll tax on employee equity transactions(4) Excludes restructuring costs(5) Excludes charitable donation of Class A common stock(6) Other segment items include stock-based compensation expense; employer payroll tax expense related to employee equity transactions; restructuring costs; Charitable donation of Class A common stock; and other income, net.Entity-Wide DisclosuresThe following table presents our long-lived assets other than financial instruments, net of accumulated depreciation and amortization, by geographic region (in thousands):As of January 31,20252024U.S.$183,244 $189,227 Romania86,933 81,740 United Kingdom75,574 45,445 Netherlands24,071 27,004 Rest of world26,449 29,430 Total long-lived assets$396,271 $372,846 Variable Interest EntityWhen we make an initial investment in or establish other variable interests in an entity, we determine whether that entity is considered a VIE, and, if so, whether we are the primary beneficiary of that VIE. The primary beneficiary of a VIE is a party that meets both of the following criteria: (1) it has the power to direct the activities that most significantly impact the economic performance of the VIE; and (2) it has the obligation to absorb losses or the right to receive benefits that could be potentially significant to the VIE. Periodically, we assess whether any change in our interest in or relationship with the entity affects our determination as to whether the entity is a VIE, and, if so, whether we are the primary beneficiary.We consolidate any VIE of which we are the primary beneficiary. If we are not the primary beneficiary of a VIE, we account for the investment or other variable interests in that VIE in accordance with the applicable accounting guidance