ROKU, INC 8-K

What Happened

• Roku filed a Current Report on Form 8-K dated June 18, 2026 to reflect a change in how it presents its operating segments. Effective in the first quarter of fiscal 2026, Roku now manages and reports results through three reportable segments: Advertising, Subscriptions, and Devices.
• The company previously combined Advertising and Subscriptions into a single "Platform" segment. Roku retrospectively recast prior-period information (including unaudited condensed consolidated financials for the three months ended March 31, 2025 as adjusted in the 2026 Q1 Form 10-Q) to conform to the new segment presentation. The 8-K updates portions of the 2025 Form 10-K (filed Feb 13, 2026) for Parts I and II affected by the recast. The filing was signed by CFO and COO Dan Jedda.

Key Details

• Filing date: June 18, 2026 (Form 8-K). Related filings: 2025 Form 10-K (Feb 13, 2026) and 2026 Q1 Form 10-Q (May 1, 2026).
• New reportable segments: Advertising, Subscriptions, Devices (effective Q1 2026); prior Platform segment split into Advertising and Subscriptions.
• Prior periods have been recast, including adjustments to unaudited financials for the three months ended March 31, 2025.
• The 8-K is not an amendment or a restatement of the 2025 Form 10-K financial statements; it updates presentation only and includes Exhibit 99.1 with the updated portions.

Why It Matters

• Segment recasting changes how Roku breaks out revenue and operating results, improving visibility into Advertising vs Subscription performance and making historical comparability align with current management reporting.
• Financial results themselves were not restated — this is a presentation change. Investors should use the recast historical figures (as provided in the updated filings) when assessing trends or comparing past quarters to current performance.
• Review the updated portions of the 2025 Form 10-K, the 2026 Q1 Form 10-Q, and subsequent SEC filings for the recast financial statements and any additional context.