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Roku, Inc. (the โCompanyโ) is filing this Current Report on Form 8-K (the โForm 8-Kโ) to reflect changes to the presentation of its financial information as set forth in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the โ2025 Form 10-Kโ), as filed with the Securities and Exchange Commission (the โSECโ) on February 13, 2026, in connection with a change in the Companyโs segment reporting.
As previously disclosed in the Companyโs Quarterly Report on Form 10-Q for the period ended March 31, 2026, as filed with the SEC on May 1, 2026 (the โ2026 Q1 Form 10-Qโ), effective in the first quarter of fiscal year 2026, the Company updated its internal reporting and reportable segments to reflect the Companyโs ongoing evaluation and monitoring of its business. The Company now manages and reports its operating results through three reportable segments defined by: Advertising, Subscriptions, and Devices. Prior to this update, the Company reviewed and managed the new Advertising and Subscriptions segments as a combined Platform segment. All prior period information has been recast to reflect this change in reportable segments. In the 2026 Q1 Form 10-Q, the Company adjusted the unaudited condensed consolidated financial statements for the…