Financial Trends -- 7/10

Revenue YoY re-accelerating to +18% in Q1'26, gross margin durably ~78%, adj. EBITDA margin holding ~35%, diluted share count declining via buybacks (-3.8% YoY). Blemishes: GAAP operating income flat-to-down while revenue grew +10% in FY2025, FCF growth decelerated to +2.9% FY2025 and -4% Q1'26 YoY. The "revenue growing but operating income declining" penalty applies (-1). Base 8 - 1 = 7/10. Weight: 25%
FY2025 Revenue
$12.2B
+10.3% YoY | Re-accelerating to +18% in Q1'26
FY2025 Adj. EBITDA Margin
~35%
Holding steady | $4,297M
FY2025 FCF
$4.6B
+2.9% YoY | Growth stalling
Share Count
608M
-3.8% YoY | Declining via buybacks
Quarterly Financial Summary
Quarter Revenue ($M) YoY Gross Margin GAAP Op Margin Adj EBITDA ($M) EPS FCF ($M)
Q1'24 $2,142 77.6% 4.7% $424 $0.41 $1,909
Q2'24 $2,748 81.6% 18.1% $894 $0.86 $1,043
Q3'24 $3,732 87.5% 40.9% $1,958 $2.13 $1,074
Q4'24 $2,480 82.8% 17.3% $765 $0.73 $458
Q1'25 $2,272 +6.1% 77.7% 1.7% $417 $0.24 $1,781
Q2'25 $3,096 +12.7% 82.4% 19.8% $1,043 $1.03 $962
Q3'25 $4,095 +9.7% 86.6% 39.7% $2,051 $2.21 $1,349
Q4'25 $2,778 +12.0% 82.5% 9.7% $786 $0.56 $521
Q1'26 $2,678 +17.9% 78.3% 3.2% $519 $0.26 $1,704
Quarterly data sourced from Daloopa. Revenue, Adj EBITDA, EPS, and FCF linked to source filings.

Key Trends
Revenue re-accelerating: +6.1% → +12.7% → +9.7% → +12.0% → +17.9%. GBV accelerating even faster (+19.2% Q1'26).
Gross margin durably ~78-87% (seasonal pattern, Q3 peak).
GAAP operating margin eroding: FY2025 20.8% vs FY2024 23.0% (-220bps) — investment in Services/Experiences outgrowing revenue.
Share count declining steadily: 654M → 608M (-7% over 2 years).

Regional Revenue (Q1'26)
Region Revenue ($M) YoY
North America $1,138 +8.0%
EMEA $747 +25.1%
Latin America $451 +31.5%
Asia Pacific $342 +23.0%
Regional revenue data sourced from Daloopa.

Annual Financial Summary (FY2021-FY2025)
Fiscal Year Revenue ($M) YoY Gross Margin Adj EBITDA ($M) EBITDA Margin FCF ($M) Shares (M)
FY2021 $5,992 80.7% $1,593 27% $2,164 616
FY2022 $8,399 +40.2% 82.2% $2,903 35% $3,405 680
FY2023 $9,917 +18.1% 82.8% $3,653 37% $3,837 662
FY2024 $11,102 +11.9% 83.1% $4,041 36% $4,484 645
FY2025 $12,241 +10.3% 82.9% $4,297 35% $4,613 623
Annual data sourced from Daloopa. Revenue, Adj EBITDA, FCF, and share counts linked to source filings.

Scoring Penalty
"Revenue growing but operating income declining" penalty applies (-1). FY2025 revenue grew +10.3% while GAAP operating income was essentially flat ($2,553M → $2,544M). Investment in new verticals (Services, Experiences) is outpacing top-line growth on a GAAP basis. Base score 8 - 1 penalty = 7/10.
Financial Trends score: 7/10. Weight: 25%. Data sourced from Daloopa.