Roku Revamps Reporting Structure

By Bobby Samwell • Friday, June 19 13:06 • Permanent Link

Roku said it has changed the way it reports its business, splitting results into three operating segments starting in the first quarter of 2026: advertising, subscriptions and devices.

Previously, Roku grouped advertising and subscriptions together as a single platform segment. Under the new structure, those two businesses are now reported separately, alongside devices.

The company said the shift reflects changes in how management reviews performance and how results are presented to its chief executive officer, who serves as the chief operating decision maker. Roku also recast prior-period figures to match the new segment structure.

The filing updates the company’s 2025 annual report only in the sections tied to the segment change: business, management’s discussion and analysis, and the financial statements and supplementary data. All other parts of the 2025 report remain unchanged. Following these announcements, the company's shares moved 0.57%, and are now trading at a price of $138.07. For the full picture, make sure to review ROKU, INC's 8-K report.

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