UiPath swings to positive GAAP operating income as second-quarter revenue beats estimates
UiPath reported second-quarter fiscal 2027 revenue of 410 million dollars, up 13 per cent from a year earlier and above the 397.77 million dollar consensus estimate, while annual recurring revenue reached 1.938 billion dollars. GAAP operating income swung to 31.6 million dollars from a 20.2 million dollar loss a year earlier, and UiPath disclosed leadership changes across sales and delivery alongside 268.5 million dollars of share repurchases over six months.
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Revenue and recurring revenue both climb
UiPath reported second-quarter fiscal 2027 revenue of 410 million dollars, a 13 per cent increase from a year earlier, with GAAP operating income of 32 million dollars and non-GAAP operating income of 89 million dollars. Annual recurring revenue reached 1.938 billion dollars on 37 million dollars of net new additions, and the dollar-based net retention rate stood at 109 per cent. The company held 1.405 billion dollars in cash, equivalents and marketable securities and reported non-GAAP adjusted free cash flow of 31 million dollars for the quarter. For the full year, UiPath guided revenue to between 1.789 and 1.794 billion dollars and annual recurring revenue to between 2.065 and 2.070 billion dollars, a range whose lower bound already exceeds 2 billion dollars.[1]
Profitability swings positive, buybacks continue
24/7 Wall St. reported that UiPath's GAAP operating income swung to 31.6 million dollars from a 20.2 million dollar loss a year earlier, a shift the outlet attributed to a meaningful reduction in stock-based compensation and less research and development spending, while non-GAAP operating margin rose to 22 per cent from 17 per cent. It said UiPath's revenue of 410.26 million dollars beat the 397.77 million dollar consensus estimate and adjusted earnings of 0.15 dollars a share matched expectations. The outlet reported that UiPath repurchased 268.5 million dollars of its Class A common stock during the six months ended 31 July, and disclosed leadership changes across sales and delivery that chief executive Daniel Dines framed as sharpening execution speed and accountability.[2]
Two views of the same profitability turn
UiPath's own filing and 24/7 Wall St.'s report describe the same quarter from different angles: the filing sets out the 410 million dollar revenue figure, the 1.938 billion dollar annual recurring revenue and the 109 per cent net retention rate, while 24/7 Wall St. adds the swing to 31.6 million dollars of GAAP operating income from a prior-year loss, the 268.5 million dollar buyback and the leadership changes across sales and delivery. Both accounts report the third-quarter revenue guidance of 440 to 445 million dollars that UiPath set alongside these results.[1], [2]
