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$COUR·8-K/A

Coursera, Inc. · Jun 23, 7:59 AM ET

Coursera, Inc. 8-K/A

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Coursera Files Udemy Financials and Pro Forma Statements

What Happened
Coursera, Inc. filed an 8‑K amendment on June 23, 2026 to provide financial statements for Udemy and related pro forma financial information following Coursera’s acquisition of Udemy. The filing includes Deloitte & Touche LLP’s audited consolidated balance sheets of Udemy as of December 31, 2025 and 2024, audited statements of operations, comprehensive income (loss), stockholders’ equity and cash flows for the years ended December 31, 2025, 2024 and 2023, unaudited condensed consolidated financials of Udemy as of March 31, 2026 (and for the periods ended March 31, 2026 and 2025), and unaudited pro forma condensed combined balance sheet and statements of operations reflecting the combined company (as of March 31, 2026; three months ended March 31, 2026; and year ended December 31, 2025).

Key Details

  • Audited Udemy financials (Deloitte & Touche LLP) for years ended Dec 31, 2025, 2024 and 2023 are filed as Exhibit 99.1 (incorporated by reference to Udemy’s Form 10‑K filed Feb 19, 2026).
  • Unaudited Udemy Q1 2026 condensed consolidated financial statements (as of Mar 31, 2026) are filed as Exhibit 99.2 (incorporated by reference to Udemy’s Form 10‑Q filed May 11, 2026).
  • Pro forma condensed combined balance sheet and pro forma statements of operations (Exhibit 99.3) cover the combined company as of Mar 31, 2026, the three months ended Mar 31, 2026, and the year ended Dec 31, 2025.
  • Filing executed June 23, 2026; signature by Michael Foley, Coursera SVP & CFO; Deloitte provided consent (Exhibit 23.1).

Why It Matters
These documents give investors the audited historical results of Udemy and standardized pro forma views that show how Udemy’s financials would combine with Coursera’s for key periods. That information is necessary to evaluate the acquisition’s accounting impact on assets, liabilities, revenue and operating results and to compare historical performance on a consistent basis. This filing is a financial-disclosure update (Item 9.01) rather than an earnings release or new guidance.