Press Release: Udemy Reports Third Quarter 2025 Results

Dow Jones10-30

Consolidated subscription revenue increased 8% year-over-year

E nded quarter with 294,000 paid consumer subscribers, surpassing full year target early

SAN FRANCISCO--(BUSINESS WIRE)--October 29, 2025-- 

Udemy (Nasdaq: UDMY), a leading AI-powered skills acceleration platform, today reported results for the three-month period ended September 30, 2025. Udemy has provided a supplemental deck with earnings highlights, which is available for download on the "Quarterly Results" section of the Investor Relations website.

 
Financial Results and Key Operating Data Summary 
(in millions, except enterprise customers, subscribers, percentages, and 
basis points) 
 
                       Three Months Ended September 30,        Change 
                   ---------------------------------------- 
                            2025                 2024            YoY 
Revenue              $         195.7       $      195.4        --   % 
   Subscription 
    Revenue                    143.9              133.7         8   % 
Gross Profit         $         128.9       $      123.1         5   % 
   Gross Margin                   66   %             63   %   300   bps 
Net Income (Loss)    $           1.6       $      (25.3)      106% 
Adjusted EBITDA      $          24.3       $       11.6       110% 
   Adjusted 
    EBITDA 
    Margin                        12   %              6   %   600   bps 
 
Enterprise 
Segment 
Total Customers               17,111             16,848         2   % 
UB Annual 
 Recurring 
 Revenue             $         527.2       $      504.6         4   % 
Segment Revenue      $         132.8       $      126.1         5   % 
   Subscription 
    Revenue          $         132.3       $      125.5         5   % 
Segment Adjusted 
 Gross Margin                     75   %             74   %   100   bps 
 
Consumer Segment 
Paid Subscribers             294,000            156,000        88   % 
Monthly Average 
 Buyers                         1.20               1.31        (9   )% 
Segment Revenue      $          62.9       $       69.3        (9   )% 
   Subscription 
    Revenue          $          11.7       $        8.2        43   % 
Segment Adjusted 
 Gross Margin                     57   %             54   %   300   bps 
 

"Our Q3 results demonstrate strong momentum as Udemy evolves towards becoming the world's leading AI-powered skills acceleration platform," said Hugo Sarrazin, President and CEO of Udemy. "Given our excellent progress in the strategic shift toward higher-value recurring revenue streams, we are accelerating our consumer subscription-first approach. This strategic pivot impacts near-term Consumer segment growth but significantly shortens our path to a more durable, predictable business model with compelling unit economics."

"As hundreds of millions of workers globally will need to develop new skills due to AI and automation over the next few years, organizations and individuals that move quickly to upskill and reskill will gain significant competitive advantages. We are combining the power of AI with human expertise to strengthen Udemy's platform solution and expand our market opportunity. Udemy is building a comprehensive learning platform that takes people from curiosity to career advancement with structure, support, and validation that AI alone cannot provide. Ultimately, Udemy bridges the critical gap between where skills are today and where they need to be tomorrow," concluded Sarrazin.

Additional Highlights

   --  Surpassed the 2025 consumer subscription target ahead of plan, ending 
      the quarter with 294,000 paid consumer subscribers. 
 
   --  Acquired new, or expanded existing, relationships with Udemy Business 
      customers globally, including AMD (U.S.), BanRegio (Mexico), Bayer 
      Corporation (U.S.), Capitec Bank Holdings (South Africa), Daifuku Oceania 
      (New Zealand), Flutter Entertainment (Ireland), Galicia Seguros 
      (Argentina), GB Group plc $(UK)$, Hitachi Vantara (U.S.), Mazda Toyota 
      Manufacturing (U.S.), McLane Company, Inc. (U.S.), OpenBet Limited (UK), 
      Q2 Holdings, Inc. (U.S.), RIA Advisory (U.S.), and Tawuniya (Saudi 
      Arabia). 
 
   --  Udemy Business Net Dollar Retention Rate (NDRR) was 93%, and Udemy 
      Business Large Customer Net Dollar Retention Rate was 97%. 
 
   --  Net cash provided by operating activities was $15.7 million, while free 
      cash flow for the quarter was positive $12.1 million. Year-to-date net 
      cash provided by operating activities was $72.1 million, while free cash 
      flow was positive $58.2 million. 
 
   --  Repurchased approximately 4.1 million Udemy shares as part of Udemy's 
      $50 million stock repurchase program. 

Financial Outlook(1)

 
                            Three months ending     Year ending December 
                             December 31, 2025            31, 2025 
                          -----------------------  ----------------------- 
Revenue(2)                 $191 to $194 million     $787 to $790 million 
Adjusted EBITDA(3)          $18 to $20 million       $92 to $94 million 
Weighted Average Share 
 Count, Basic(4)                148 million              148 million 
Weighted Average Share 
 Count, Diluted(4)              150 million              150 million 
 
 
1. Udemy provides guidance based on current market conditions and 
expectations. Actual results may differ materially. Please refer to the 
comments below regarding forward-looking statements. 
2. Revenue guidance assumes FX rates will remain unchanged from the end of the 
third quarter of 2025. 
3. Udemy has not provided a quantitative reconciliation of forecasted Adjusted 
EBITDA to forecasted GAAP net income (loss) within this earnings release 
because the company is unable, without making unreasonable efforts, to 
calculate certain reconciling items with confidence. 
4. Udemy's outlook for weighted average share count, basic and diluted, 
excludes any impact from potential future repurchase activities under our 
share repurchase program. 
 

Webcast Information

Udemy will host a conference call and webcast at 2:00 p.m. PT / 5:00 p.m. ET today, Wednesday, October 29, to discuss its third quarter 2025 financial results and outlook. A link to the live webcast and recorded replay of the conference call will be available on the "Quarterly Results" section of Udemy's Investor Relations website at https://investors.udemy.com/. The live call may also be accessed via telephone at (833) 630-1963 domestically and (412) 317-5702 internationally. The archived replay of the webcast will be available for approximately one year.

Non-GAAP Financial Measures

To supplement the consolidated financial statements prepared and presented in accordance with U.S. generally accepted accounting principles ("GAAP"), this press release contains certain non-GAAP financial measures as defined below. We believe that these non-GAAP financial measures, when taken together with the corresponding GAAP financial measures, provide useful information to investors and others in understanding and evaluating our operating results because our management team and board of directors use these non-GAAP financial measures for the purposes of assessing operating results and business planning. These non-GAAP financial measures also provide useful measures for period-to-period comparisons of our business by removing the effect of certain non-cash expenses and certain variable charges.

Udemy's non-GAAP financial measures may be different from non-GAAP financial measures used by other companies. The presentation of non-GAAP financial measures is not intended to be considered in isolation or as a substitute for, or superior to, financial measures determined in accordance with GAAP. Because of the limitations of non-GAAP financial measures, you should consider the non-GAAP financial measures presented herein in conjunction with Udemy's financial statements and the related notes thereto. Please refer to the non-GAAP reconciliations in this press release for a reconciliation of these non-GAAP financial measures to the most comparable financial measure prepared in accordance with GAAP.

Adjusted EBITDA and Adjusted EBITDA Margin

We calculate Adjusted EBITDA as net income (loss) determined in accordance with GAAP, adjusted to exclude i) interest income; ii) interest expense; iii) provision for income taxes; iv) depreciation and amortization; v) other income (expense), net, including gains and losses from the remeasurement of foreign currency assets and liabilities into their functional currency; vi) stock-based compensation expense; and vii) restructuring charges. We calculate Adjusted EBITDA Margin as Adjusted EBITDA divided by revenue for the same period. We have not reconciled our expectations for Adjusted EBITDA and Adjusted EBITDA Margin to net income (loss) and net income (loss) margin, respectively, the most directly comparable GAAP measures, because certain items are out of our control or cannot be reasonably predicted and a reconciliation for the guidance for Adjusted EBITDA and Adjusted EBITDA Margin is not available without unreasonable effort.

Non-GAAP Net Income (Loss) and Non-GAAP Net Income (Loss) Per Share, Basic and Diluted

We define non-GAAP net income (loss) as net income (loss), adjusted to exclude stock-based compensation expense, amortization of acquired intangible assets, and restructuring charges.

We define non-GAAP net income (loss) per share, basic, as non-GAAP net income (loss) divided by weighted-average shares used to compute net income (loss) per share, basic. We define non-GAAP net income (loss) per share, diluted, as non-GAAP net income (loss) divided by weighted-average shares used to compute net income (loss) per share, diluted, which adjusts for the potentially dilutive effects of our employee equity incentive plans.

Non-GAAP Gross Profit and Non-GAAP Gross Margin

We define non-GAAP gross profit as gross profit, adjusted to exclude stock-based compensation expense and the amortization of acquired intangible assets. We calculate non-GAAP gross margin as non-GAAP gross profit divided by revenue for the same period.

Free Cash Flow

We define free cash flow as net cash provided by operating activities, less purchases of property and equipment and capitalized software costs, as we consider these capital expenditures necessary to support our ongoing operations.

Key Business Metrics

Udemy Business customers

We count the total number of Udemy Business ("UB") customers at the end of each period. To do so, we generally count unique customers using the concept of a domestic ultimate parent, defined as the highest business in the family tree that is in the same country as the contracted entity. In some cases, we deviate from this methodology, defining the contracted entity as a unique customer despite the existence of a domestic ultimate parent. This often occurs where the domestic ultimate parent is a financial owner, government entity, conglomerate, or acquisition target where we have contracted directly with the subsidiary. We define a UB customer as a customer who purchases Udemy via our direct sales force, reseller partnerships or through our self-service platform.

Udemy Business Annual Recurring Revenue

We disclose our UB ARR as a measure of our Enterprise revenue growth. ARR represents the annualized value of our UB customer contracts on the last day of a given period. Only revenue from closed UB contracts with active seats as of the last day of the period are included.

Udemy Business Net Dollar Retention Rate and Udemy Business Large Customer Net Dollar Retention Rate

We disclose UB Net Dollar Retention Rate, or UB NDRR, as a measure of revenue growth for all UB customers within our Enterprise segment, including UB Large Customers, which we define as companies with at least 1,000 employees. We calculate UB NDRR as the total ARR at the end of a trailing twelve-month period divided by the total ARR at the beginning of a trailing twelve-month period for the cohort of all UB customers active at the beginning of the trailing twelve-month period. We calculate UB Large Customer NDRR as the total UB Large Customer ARR at the end of a trailing twelve-month period divided by the total Large Customer ARR at the beginning of a trailing twelve-month period for the cohort of UB customers with at least 1,000 employees active at the beginning of the trailing twelve-month period. Total ARR and Large Customer ARR at the end of a trailing twelve-month period are calculated as ARR and Large Customer ARR, respectively, at the beginning of a trailing twelve-month period that are then adjusted for upsells, downsells, and churns for the same cohort of customers during that period. Large Customer ARR represents the annualized value of contracts for UB customers with active seats and having at least 1,000 employees on the last day of a given period.

Paid Consumer subscribers

We count the total number of paid Consumer subscribers at the end of each period. Paid Consumer subscribers are defined as users who had an active paid subscription to any Consumer subscription offering at the end of the last day of a given period. The count of paid subscribers does not include users who are currently on a free trial.

Monthly average buyers

A buyer is a consumer who purchases a course or subscription through our direct-to-consumer offering. We first determine the number of monthly buyers by taking the total buyers of single courses during a given month plus the total active, paid consumer subscribers at any point in that month, adjusting for duplicate buyers that may be present in both totals. We then calculate monthly average buyers by taking an average of the monthly buyer totals over a particular period, such as a fiscal year. Our monthly average buyer count is not intended as a measure of active engagement, as not all buyers are active at any given time or over any given period.

Segment revenue and segment adjusted gross profit

Segment revenue represents the revenue recognized from our two segments, Enterprise (or Udemy Business), and Consumer. Segment adjusted gross profit is defined as segment revenue less segment adjusted cost of revenue. Segment adjusted cost of revenue includes content costs, customer support services, hosting and platform costs, and payment processing fees that are allocable to each segment. Segment adjusted gross profit excludes amortization of capitalized software, depreciation, stock-based compensation, and amortization of intangible assets included in cost of revenue as our chief operating decision maker does not include the information in his measurement of the performance of the operating segments.

Forward-Looking Statements

This press release contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 and the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements include, but are not limited to, statements regarding Udemy's expectations relating to future operating results and financial position, including fourth quarter and full year 2025 as well as future periods; trends in consumer and learner activity related to our platform; anticipated future expenses and investments; our business strategy and plans, including the impact of our strategic and operational efficiency initiatives and our ability to successfully execute on these initiatives; market growth; and our market position and potential market opportunities. The words "believe," "may," "will," "estimate," "potential," "continue," "anticipate," "intend," "expect," "could," "would," "project," "plan," "target," and similar expressions are intended to identify forward-looking statements.

Forward-looking statements are subject to known and unknown risks and uncertainties and are based on potentially inaccurate assumptions that could cause actual results to differ materially from those expected or implied by the forward-looking statements. Actual results may differ materially from the results predicted and reported results should not be considered as an indication of future performance.

The potential risks and uncertainties that could cause actual results to differ from the results predicted include, among others, those risks and uncertainties included under the caption "Risk Factors" and elsewhere in our publicly available filings with the Securities and Exchange Commission. All information provided in this release is as of the date hereof, and we undertake no duty to update this information unless required by law.

About Udemy

Udemy (Nasdaq: UDMY) is an AI-powered skills acceleration platform transforming how companies and individuals across the world build the capabilities needed to thrive in a rapidly evolving workplace. By combining on-demand, multi-language content with real-time innovation, Udemy delivers personalized experiences that empower organizations to scale workforce development and help individuals build the technical, business, and soft skills most relevant to their careers. Today, thousands of companies, including Ericsson, Samsung SDS America, On24, Tata Consultancy Services, The World Bank, and Volkswagen, rely on Udemy Business for its enterprise solutions to build agile, future-ready teams. Udemy is headquartered in San Francisco, with hubs across the United States, Australia, India, Ireland, Mexico and Türkiye.

 
                                   Udemy, Inc. 
                 Condensed Consolidated Statements of Operations 
               (in thousands, except share and per share amounts) 
                                   (unaudited) 
 
                     Three Months Ended September   Nine Months Ended September 
                                 30,                            30, 
                     ----------------------------  ------------------------------ 
                         2025           2024           2025           2024 
                      -----------    -----------    -----------    ----------- 
Revenue              $    195,680   $    195,417   $    595,859   $    586,623 
Cost of revenue 
 (1)(2)                    66,812         72,362        205,499        221,888 
                      -----------    -----------    -----------    ----------- 
Gross profit              128,868        123,055        390,360        364,735 
                      -----------    -----------    -----------    ----------- 
Operating expenses 
(1)(2) 
    Sales and 
     marketing             81,512         85,997        243,832        260,288 
    Research and 
     development           25,581         32,976         76,900         96,607 
    General and 
     administrative        21,937         22,266         68,776         74,299 
    Restructuring 
     charges                   --         11,275          1,578         11,275 
                      -----------    -----------    -----------    ----------- 
       Total 
        operating 
        expenses          129,030        152,514        391,086        442,469 
                      -----------    -----------    -----------    ----------- 
Loss from 
 operations                  (162)       (29,459)          (726)       (77,734) 
                      -----------    -----------    -----------    ----------- 
Other income 
(expense), net 
    Interest income         3,784          4,732         11,022         15,655 
    Interest 
     expense                 (350)           504           (485)           424 
    Other expense, 
     net                     (523)          (185)          (498)       (11,077) 
                      -----------    -----------    -----------    ----------- 
       Total other 
        income, 
        net                 2,911          5,051         10,039          5,002 
                      -----------    -----------    -----------    ----------- 
Net income (loss) 
 before taxes               2,749        (24,408)         9,313        (72,732) 
Income tax 
 provision                  1,107            863          3,177          2,692 
                      -----------    -----------    -----------    ----------- 
Net income (loss)    $      1,642   $    (25,271)  $      6,136   $    (75,424) 
                      ===========    ===========    ===========    =========== 
 
Net income (loss) 
per share 
    Basic            $       0.01   $      (0.17)  $       0.04   $      (0.49) 
                      ===========    ===========    ===========    =========== 
    Diluted          $       0.01   $      (0.17)  $       0.04   $      (0.49) 
                      ===========    ===========    ===========    =========== 
Weighted-average 
shares used in 
computing net 
income (loss) per 
share 
    Basic             149,917,275    149,179,826    149,076,960    152,867,160 
                      ===========    ===========    ===========    =========== 
    Diluted           151,996,844    149,179,826    151,308,077    152,867,160 
                      ===========    ===========    ===========    =========== 
 
 
(1) Includes stock-based compensation expense as follows (in thousands): 
                     Three Months Ended      Nine Months Ended September 
                       September 30,                     30, 
                 --------------------------  --------------------------- 
                      2025        2024             2025        2024 
                     ------      ------      ---  ------      ------ 
Cost of revenue   $   1,806   $   1,807        $   5,160   $   5,277 
Sales and 
 marketing            6,038       7,573           17,053      22,578 
Research and 
 development          5,025       7,183           14,653      21,187 
General and 
 administrative       5,425       6,839           16,815      21,382 
Restructuring 
 charges                 --        (160)              --        (160) 
                     ------      ------      ---  ------      ------ 
Total 
 stock-based 
 compensation 
 expense          $  18,294   $  23,242        $  53,681   $  70,264 
                     ======      ======      ===  ======      ====== 
 
 
(2) Includes amortization of intangible assets as follows (in 
thousands): 
                   Three Months Ended       Nine Months Ended September 
                     September 30,                      30, 
               --------------------------  ----------------------------- 
                    2025          2024          2025            2024 
               ---  ----  ----  ---------  ---  -----  ---  ------------ 
Cost of 
 revenue         $    --     $        430    $     --    $         1,880 
Sales and 
 marketing           230              228         689                688 
Research and 
 development         187               --         375                 -- 
               ---  ----  ----  ---------  ---  -----  ---  ------------ 
Total 
 amortization 
 of 
 intangible 
 assets          $   417     $        658    $  1,064    $         2,568 
               ===  ====  ====  =========  ===  =====  ===  ============ 
 
 
                               Udemy, Inc. 
                  Condensed Consolidated Balance Sheets 
                              (in thousands) 
                               (unaudited) 
 
                                          September 30,     December 31, 
                                         ---------------  ---------------- 
                                                2025            2024 
                                             ----------       --------- 
Assets 
Current assets: 
   Cash and cash equivalents              $     235,929    $    190,592 
   Restricted cash, current                         203             100 
   Marketable securities                        135,292         163,844 
   Accounts receivable, net                      76,560          88,216 
   Prepaid expenses and other current 
    assets                                       28,587          22,735 
   Deferred contract costs, current              47,567          40,841 
                                             ----------       --------- 
      Total current assets                      524,138         506,328 
Property and equipment, net                       6,976           4,534 
Capitalized software, net                        29,122          31,548 
Operating lease right-of-use assets              10,117          10,950 
Restricted cash, non-current                        912           1,115 
Deferred contract costs, non-current             26,636          32,212 
Intangible assets, net                            2,865           2,428 
Goodwill                                         12,646          12,646 
Other assets                                      5,492           3,867 
                                             ----------       --------- 
      Total assets                        $     618,904    $    605,628 
                                             ==========       ========= 
Liabilities and stockholders' equity 
Current liabilities: 
   Accounts payable                       $       6,534    $      6,311 
   Accrued expenses and other current 
    liabilities                                  26,190          31,156 
   Content costs payable                         32,275          37,607 
   Accrued compensation and benefits             22,953          28,793 
   Operating lease liabilities, current           5,298           2,502 
   Deferred revenue, current                    295,926         291,106 
                                             ----------       --------- 
      Total current liabilities                 389,176         397,475 
Operating lease liabilities, 
 non-current                                      6,670           8,315 
Deferred revenue, non-current                     1,240           2,438 
Other liabilities, non-current                        5               6 
                                             ----------       --------- 
      Total liabilities                         397,091         408,234 
                                             ----------       --------- 
Stockholders' equity: 
   Common stock                                       1               1 
   Additional paid-in capital                 1,020,518       1,002,390 
   Accumulated other comprehensive 
    income (loss)                                   144             (11) 
   Accumulated deficit                         (798,850)       (804,986) 
                                             ----------       --------- 
      Total stockholders' equity                221,813         197,394 
                                             ----------       --------- 
Total liabilities and stockholders' 
 equity                                   $     618,904    $    605,628 
                                             ==========       ========= 
 
 
                              Udemy, Inc. 
            Condensed Consolidated Statements of Cash Flows 
                            (in thousands) 
                              (unaudited) 
 
                          Three Months Ended      Nine Months Ended 
                            September 30,           September 30, 
                         --------------------  ------------------------ 
                           2025       2024        2025        2024 
                          -------    -------    --------    -------- 
Cash flows from 
operating activities: 
   Net income (loss)     $  1,642   $(25,271)  $   6,136   $ (75,424) 
   Adjustments to 
   reconcile net income 
   (loss) to net cash 
   provided by 
   operating 
   activities: 
      Depreciation and 
       amortization         6,139      6,340      19,285      19,515 
      Amortization of 
       deferred 
       contract costs      16,780     15,221      48,392      43,863 
      Stock-based 
       compensation        18,294     23,242      53,681      70,264 
      Allowance for 
       credit losses          444        283       2,835       1,026 
      Net (accretion) 
       amortization of 
       marketable 
       securities            (543)    (2,201)     (2,677)     (6,651) 
      Non-cash 
       operating lease 
       expense                854        909       2,700       3,641 
      Unrealized loss 
       on strategic 
       investments             --         --          --      10,311 
      Other                   423        817       1,046       1,319 
      Changes in 
      operating assets 
      and liabilities: 
         Accounts 
          receivable        7,437        632       8,821      10,364 
         Prepaid 
          expenses and 
          other assets     (6,392)    (4,963)     (6,805)     (5,508) 
         Deferred 
          contract 
          costs           (14,550)   (13,892)    (49,542)    (46,626) 
         Accounts 
          payable, 
          accrued 
          expenses and 
          other 
          liabilities         909      3,025      (9,287)      5,962 
         Content costs 
          payable            (893)       649      (5,332)     (3,978) 
         Operating 
          lease 
          liabilities         880       (984)       (731)     (4,523) 
         Deferred 
          revenue         (15,693)    (9,907)      3,622      19,906 
                          -------    -------    --------    -------- 
            Net cash 
             provided 
             by (used 
             in) 
             operating 
             activities    15,731     (6,100)     72,144      43,461 
                          -------    -------    --------    -------- 
   Cash flows from 
   investing 
   activities: 
   Purchases of 
    marketable 
    securities            (25,298)   (93,405)   (137,803)   (239,783) 
   Proceeds from 
    maturities of 
    marketable 
    securities             52,350     91,800     169,050     265,350 
   Purchases of 
    property and 
    equipment                (620)      (562)     (5,281)     (1,116) 
   Capitalized software 
    costs                  (3,025)    (3,536)     (8,676)    (10,247) 
   Payments related to 
    asset acquisitions         --         --      (1,500)         -- 
                          -------    -------    --------    -------- 
            Net cash 
             provided 
             by (used 
             in) 
             investing 
             activities    23,407     (5,703)     15,790      14,204 
                          -------    -------    --------    -------- 
   Cash flows from 
   financing 
   activities: 
   Net proceeds from 
    exercise of stock 
    options                    13        482          62         921 
   Proceeds from share 
    purchases under 
    employee stock 
    purchase plan              --         --       2,560       4,533 
   Taxes paid related 
    to net share 
    settlement of 
    equity awards          (4,921)    (5,548)    (14,838)    (25,363) 
   Repurchases of 
    common stock and 
    excise taxes paid     (28,337)   (51,014)    (29,212)   (141,591) 
   Payments of debt 
    issuance costs           (219)        --      (1,438)         -- 
                          -------    -------    --------    -------- 
            Net cash 
             used in 
             financing 
             activities   (33,464)   (56,080)    (42,866)   (161,500) 
                          -------    -------    --------    -------- 
 
Effect of foreign 
 exchange rates on cash 
 flows                         (3)        82         169          61 
 
Net increase (decrease) 
 in cash, cash 
 equivalents and 
 restricted cash            5,671    (67,801)     45,237    (103,774) 
Cash, cash equivalents 
 and restricted 
 cash--Beginning of 
 period                   231,373    273,579     191,807     309,552 
                          -------    -------    --------    -------- 
Cash, cash equivalents 
 and restricted 
 cash--End of period     $237,044   $205,778   $ 237,044   $ 205,778 
                          =======    =======    ========    ======== 
 
 
                              Udemy, Inc. 
               Supplemental Revenue and Segment Analysis 
                   (in thousands, except percentages) 
                              (unaudited) 
 
Revenue by Segment and Product Offering 
The following table presents revenue disaggregated by product offering 
for each segment: 
 
                       Three Months Ended          Nine Months Ended 
                          September 30,              September 30, 
                   ---------------------------  ------------------------ 
                         2025          2024          2025         2024 
                   ---  -------      ---------      -------      ------- 
Enterprise: 
   Subscription      $  132,284   $    125,522   $  387,977   $  362,658 
   Other                    518            601        1,870        1,661 
                   ---  -------      ---------      -------      ------- 
Enterprise 
 revenue             $  132,802   $    126,123   $  389,847   $  364,319 
                   ===  =======      =========      =======      ======= 
Consumer: 
   Subscription      $   11,661   $      8,152   $   31,242   $   22,347 
   Transactional 
    and other            51,217         61,142      174,770      199,957 
                   ---  -------      ---------      -------      ------- 
Consumer revenue     $   62,878   $     69,294   $  206,012   $  222,304 
                   ===  =======      =========      =======      ======= 
Total revenue        $  195,680   $    195,417   $  595,859   $  586,623 
                   ===  =======      =========      =======      ======= 
 
 
Segment revenue, adjusted gross profit, and adjusted gross margin 
The following table presents revenue, adjusted gross profit, and 
adjusted gross margin by segment: 
 
                 Three Months Ended       Nine Months Ended September 
                    September 30,                     30, 
             ---------------------------  --------------------------- 
               2025          2024           2025          2024 
              -------       -------  ---   -------       -------  --- 
Enterprise 
 segment 
 revenue     $132,802      $126,123       $389,847      $364,319 
Enterprise 
 segment 
 adjusted 
 gross 
 profit      $100,052      $ 92,793       $293,564      $264,675 
Enterprise 
 segment 
 adjusted 
 gross 
 margin            75%           74%            75%           73% 
Consumer 
 segment 
 revenue     $ 62,878      $ 69,294       $206,012      $222,304 
Consumer 
 segment 
 adjusted 
 gross 
 profit      $ 35,742      $ 37,610       $118,195      $122,323 
Consumer 
 segment 
 adjusted 
 gross 
 margin            57%           54%            57%           55% 
 
 
                               Udemy, Inc. 
          Reconciliation of GAAP to Non-GAAP Financial Measures 
     (in thousands, except percentages, share and per share amounts) 
                               (unaudited) 
 
Non-GAAP Gross Profit and Non-GAAP Gross Margin 
 
                     Three Months Ended       Nine Months Ended September 
                        September 30,                     30, 
                 ---------------------------  --------------------------- 
                   2025          2024           2025          2024 
                  -------       -------  ---   -------       -------  --- 
Gross profit     $128,868      $123,055       $390,360      $364,735 
  Stock-based 
   compensation 
   expense          1,806         1,807          5,160         5,277 
  Intangible 
   asset 
   amortization        --           430             --         1,880 
                  -------       -------  ---   -------       -------  --- 
Non-GAAP gross 
 profit          $130,674      $125,292       $395,520      $371,892 
                  =======       =======  ===   =======       =======  === 
Gross margin 
 (1)                   66%           63%            66%           62% 
Non-GAAP gross 
 margin (2)            67%           64%            66%           63% 
 
 
(1) We calculate gross margin as gross profit divided by revenue for the same 
period. 
(2) We calculate non-GAAP gross margin as non-GAAP gross profit divided by 
revenue for the same period. 
 
 
Non-GAAP Net Income and Non-GAAP Net Income Per Share, Basic and Diluted 
                       Three Months Ended        Nine Months Ended September 
                          September 30,                      30, 
                   ---------------------------  ----------------------------- 
                       2025          2024           2025          2024 
                    -----------   -----------    -----------   ----------- 
Net income (loss)  $      1,642  $    (25,271)  $      6,136  $    (75,424) 
Stock-based 
 compensation 
 expense                 18,294        23,402         53,681        70,424 
Intangible asset 
 amortization               417           658          1,064         2,568 
Restructuring 
 charges                     --        11,275          1,578        11,275 
                    -----------   -----------    -----------   ----------- 
Non-GAAP net 
 income            $     20,353  $     10,064   $     62,459  $      8,843 
                    ===========   ===========    ===========   =========== 
 
Net income (loss) 
 per share, 
 basic             $       0.01  $      (0.17)  $       0.04  $      (0.49) 
Net income (loss) 
 per share, 
 diluted           $       0.01  $      (0.17)  $       0.04  $      (0.49) 
Weighted-average 
 shares used in 
 computing net 
 income (loss) 
 per share, 
 basic              149,917,275   149,179,826    149,076,960   152,867,160 
Weighted-average 
 shares used in 
 computing net 
 income (loss) 
 per share, 
 diluted (3)        151,996,844   149,179,826    151,308,077   152,867,160 
 
Non-GAAP net 
 income per 
 share, basic      $       0.14  $       0.07   $       0.42  $       0.06 
Non-GAAP net 
 income per 
 share, diluted    $       0.13  $       0.07   $       0.41  $       0.06 
Weighted-average 
 shares used in 
 computing 
 non-GAAP net 
 income per 
 share, basic       149,917,275   149,179,826    149,076,960   152,867,160 
Weighted-average 
 shares used in 
 computing 
 non-GAAP net 
 income per 
 share, diluted 
 (3)                151,996,844   150,633,523    151,308,077   156,429,499 
 
 
(3)    For periods presented with a net loss or non-GAAP net loss, potentially 
       dilutive securities were excluded from the computation of net loss per 
       share, diluted, and non-GAAP net loss per share, diluted, because the 
       impact of including them would have been anti-dilutive. 
 
 
Adjusted EBITDA and Adjusted EBITDA Margin 
 
                        Three Months Ended      Nine Months Ended September 
                          September 30,                     30, 
                    --------------------------  --------------------------- 
                      2025         2024           2025          2024 
                     ------       -------  ---   -------       -------  --- 
Net income (loss)   $ 1,642      $(25,271)      $  6,136      $(75,424) 
Adjusted to 
exclude the 
following: 
    Interest 
     income          (3,784)       (4,732)       (11,022)      (15,655) 
    Interest 
     expense            350          (504)           485          (424) 
    Income tax 
     provision        1,107           863          3,177         2,692 
    Depreciation 
     and 
     amortization     6,139         6,340         19,285        19,515 
    Stock-based 
     compensation 
     expense         18,294        23,402         53,681        70,424 
    Other expense, 
     net                523           185            498        11,077 
    Restructuring 
     charges             --        11,275          1,578        11,275 
                     ------       -------  ---   -------       -------  --- 
Adjusted EBITDA     $24,271      $ 11,558       $ 73,818      $ 23,480 
                     ======       =======  ===   =======       =======  === 
Net income (loss) 
 margin (4)               1%          (13)%            1%          (13)% 
Adjusted EBITDA 
 margin (5)              12%            6%            12%            4% 
 
 
(4)    We calculate net income (loss) margin as net income (loss) divided by 
       revenue for the same period. 
(5)    We calculate adjusted EBITDA margin as adjusted EBITDA divided by 
       revenue for the same period. 
 
 
Free Cash Flow 
 
              Three Months Ended   Nine Months Ended September 
                 September 30,                 30, 
              -------------------  --------------------------- 
                2025      2024       2025            2024 
               ------    -------    ------          ------- 
Net cash 
 provided by 
 operating 
 activities   $15,731   $ (6,100)  $72,144       $   43,461 
Less: 
 purchases 
 of property 
 and 
 equipment       (620)      (562)   (5,281)          (1,116) 
Less: 
 capitalized 
 software 
 costs         (3,025)    (3,536)   (8,676)         (10,247) 
               ------    -------    ------          ------- 
Free cash 
 flow         $12,086   $(10,198)  $58,187       $   32,098 
               ======    =======    ======          ======= 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20251028860907/en/

 
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Vice President, Investor Relations

dennis.walsh@udemy.com

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(END) Dow Jones Newswires

October 29, 2025 16:05 ET (20:05 GMT)

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