Roku, Inc. Form 8-K Filing - Change in Segment Reporting

Roku, Inc. is filing a Form 8-K to report changes in its financial information presentation, specifically concerning its segment reporting. Effective in the first quarter of fiscal year 2026, Roku has updated its internal reporting and now manages its operating results through three distinct reportable segments: Advertising, Subscriptions, and Devices. Previously, the Advertising and Subscriptions segments were combined and reported as a single "Platform" segment. This change reflects Roku's ongoing evaluation of its business and has been applied retrospectively to prior period information, including the unaudited condensed consolidated financial statements for the three months ended March 31, 2025. This Form 8-K supersedes information in the relevant sections of Roku's 2025 Form 10-K (Annual Report) to reflect this updated segment presentation. The filing does not amend the 2025 Form 10-K or restate its financial statements but serves to update and permit incorporation by reference of the recast financial statements in future filings.