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NASDAQ: ROKU ROKU, INC 8-K

Roku splits Platform segment into Advertising and Subscriptions, recasts prior financials

Filed June 18, 2026 · Period ending June 18, 2026 · ~1 min read

3 key changes 1 section

Key Changes

  • medium

    Roku reorganized segment reporting from two segments (Platform and Devices) to three (Advertising, Subscriptions, and Devices), effective Q1 2026. All prior-period financials recast to reflect the new structure.

  • medium

    Under the new structure, 2025 Advertising revenue was $2.33 billion with $1.35 billion gross profit; Subscriptions revenue was $1.82 billion with $810.7 million gross profit; Devices revenue was $592.4 million with negative $82.0 million gross profit.

    Exhibit 99.1 view on EDGAR →
  • low

    The 8-K updates specific sections of the 2025 10-K to reflect the segment change. This is a presentation change only—no underlying business operations or financial results changed.

Summary

Roku filed an 8-K to disclose a segment reporting reorganization, splitting its former Platform segment into two separate reportable segments: Advertising and Subscriptions. The company now reports through three segments—Advertising, Subscriptions, and Devices—reflecting how management evaluates the business internally and reports to the CEO (who serves as Chief Operating Decision Maker).

All prior-period financials have been recast under the new structure. This is a routine presentation change with no impact on underlying financial results or business operations. The reorganization provides investors with more granular visibility into Roku's revenue streams, separating advertising revenue from subscription and content distribution revenue.

The recast 2025 figures show Advertising as the largest segment by revenue ($2.33 billion) and gross profit ($1.35 billion), while the Devices segment continues to operate at a loss ($82.0 million negative gross profit), consistent with Roku's strategy of selling hardware at or below cost to grow its platform user base. The filing updates the 2025 10-K to allow incorporation by reference in future SEC filings.

Section-by-Section Diff

Event · Item 8.01 — Other Events

~600 words

Item 8.01 — Other Events filed; see Key Changes for terms.

1 Added
Show 1 minor / wording change
Added 8-K purpose and scope low

Added in current filing · verify on EDGAR → · paraphrased

This Form 8-K updates and supersedes the information in the following sections of the 2025 Form 10-K to reflect the retrospective application of the segment change to conform to the new segment presentation: •Part I, Item 1. Business; •Part II, Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations; and •Part II, Item 8. Financial Statements and Supplementary Data.

This 8-K updates specific sections of the 2025 10-K to reflect the segment change. The filing explicitly states it is not an amendment or restatement of financial statements, but rather a presentation change to allow incorporation by reference in future filings.

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Figures/quotes linked to EDGAR · Narrative written by AI · Jun 21, 2026 · How we verify