ROKU, INC 8-K

What Happened
Roku, Inc. filed an 8-K on April 13, 2026 announcing a change to its reportable segments: the existing "Platform" segment will be split into two segments—"Advertising" and "Subscriptions"—to align with changes in internal reporting and information provided to the Chief Executive Officer, who is the Company’s Chief Operating Decision Maker. Roku said the new segment structure will be reflected beginning with results for the quarter ended March 31, 2026, to be reported on April 30, 2026. The company stated the change does not affect consolidated results.

Key Details

• Effective reporting change date: quarter ended March 31, 2026 (results reported April 30, 2026).
• New segments:
  • Advertising — direct and programmatic video ads, UI-integrated ads, and related services.
  • Subscriptions — end-user subscriptions (including revenue shares with content partners), Premium Subscriptions, owned/operated subscription services, and sales of branded remote-control app buttons.
• Roku furnished supplemental financial information for years ended Dec 31, 2024 and 2025 and quarterly info for 2025 in Exhibit 99.1 to help historical comparisons (exhibit furnished, not filed).
• 8-K signed by Dan Jedda, Chief Financial Officer and Chief Operating Officer.

Why It Matters
Changing the segment presentation can make Roku’s revenue mix and operating performance clearer by separating ad-based and subscription-based activities. Investors should note this is a presentation change only — Roku said it does not alter consolidated results — but historical segment comparability will be aided by the furnished supplemental schedules. Watch Roku’s Q1 2026 report (Apr 30, 2026) for the first financials presented under the new segment breakdown.