Roku Revamps Reporting Structure

By Philip Seaworth • Friday, June 19 16:06 • Permanent Link

Roku said it has changed the way it reports results, splitting its business into three operating segments: advertising, subscriptions and devices.

Previously, Roku grouped advertising and subscriptions into a single platform segment. The company said the new structure took effect in the first quarter of 2026 and reflects changes in the way management reviews the business and reports information to its chief executive officer, who serves as the company’s chief operating decision maker.

Roku also said it has recast prior-period information to match the new segment structure. The revised presentation updates the company’s 2025 annual report disclosures in three areas: business, management’s discussion and analysis, and financial statements and supplementary data.

The filing does not change any other part of the 2025 annual report. The market has reacted to these announcements by moving the company's shares 0.57% to a price of $138.07. Check out the company's full 8-K submission here.

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