Press Release: Skillsoft Reports Financial Results for the First Quarter and Full Year of Fiscal 2027

Dow Jones04:05
   --  Anticipated sale of Global Knowledge segment intended to center 
      business around Skillsoft's AI-native skills management platform 
 
   --  New Percipio$(R)$ platform customers grew 67% quarter over quarter 
 
   --  Reaffirmed financial outlook for the full fiscal year 
BOSTON--(BUSINESS WIRE)--June 09, 2026-- 

Skillsoft Corp. (NYSE: SKIL) ("Skillsoft", "we", "us", "our" or the "Company"), a leading AI-native skills management platform, today announced its financial results for the first quarter of fiscal 2027 ended April 30, 2026, and provided financial outlook for full fiscal 2027 year. Skillsoft previously had two operating and reportable segments: Talent Development Solutions ("TDS") and Global Knowledge ("GK"). On April 30, 2026, we determined that the business of our GK segment met the criteria to be classified as held for sale and as discontinued operations. As a result, our TDS segment is our only remaining operating and reportable segment as of such date. Accordingly, the historical results of our former GK segment are presented as discontinued operations and, as such, have been excluded from continuing operations and segment results for all periods presented herein. Therefore, except for free cash flow(1) , which includes both continuing and discontinued operations, all financial measures discussed below relate only to continuing operations. Free cash flow(1) guidance, however, is provided on a continuing operations basis.

Fiscal 2027 First Quarter Select Metrics and Financial Measures

   --  Revenue of $94.5 million, down 5% from the prior year. 
 
   --  Net Loss improved by 37% to $18.7 million compared to Net Loss of $29.6 
      million the prior year. Net Loss per share improved by 40% to $2.12 
      compared to net loss per share of $3.56 the prior year. 
 
   --  Adjusted EBITDA(1) of $27 million, reflecting margin of 28% of Revenue, 
      compared to $27 million and a margin of 27% of Revenue in the prior 
      year. 
 
   --  Free Cash Flow(1) of $25 million compared to $26 million in the prior 
      year. 

"We continued to make meaningful strategic and operational progress in the first quarter, highlighted by our execution of an agreement to divest our Global Knowledge business, which once consummated, will represent an important step in simplifying Skillsoft's operations and focusing the Company on its core enterprise platform opportunity," said Ron Hovsepian, Skillsoft Executive Chair and CEO. "As we move forward, Skillsoft will be centered on the business where we see the greatest opportunity to help organizations build workforce readiness, close critical skills gaps and connect learning activity to measurable business outcomes."

Hovsepian continued, "We are seeing encouraging signs across the business, including customer growth in the new AI-native Skillsoft platform , strong customer retention and continued engagement from enterprises that are preparing their workforces for an AI-driven future. AI is widening the skills gap faster than many organizations can address it, and customers are looking for trusted partners that can help them measure readiness, validate capability and build skills at scale. We believe Skillsoft is well positioned to meet that need through our AI-native skills management platform, and we remain focused on disciplined execution, improving free cash flow visibility and creating long-term value for our stakeholders."

Fiscal 2027 First Quarter Business Highlights

   --  In May 2026, Skillsoft announced an agreement to sell its GK business 
      to an affiliate of Enduring Ventures. 
 
   --  Skillsoft grew new customer agreements for its next-generation 
      Skillsoft Percipio(R) Platform by 67% quarter-over-quarter. 
 
   --  DRR(2) of 105% in the first quarter of 2027, up significantly from 91% 
      in the year ago period; LTM DRR(2) of 98%, one percentage point lower 
      than the year ago period. 

"I am excited to have joined Skillsoft at such a strategic moment for the Company," said Ron Kisling, Skillsoft Chief Financial Officer. "While I am still early in my tenure, I have been impressed by the strength of the team, the clarity of the strategic priorities and the opportunity ahead as we continue to focus on execution, operational discipline and long-term value creation."

Full-Year Fiscal 2027 Financial Outlook

The following table reflects Skillsoft's reiterated financial outlook for fiscal 2027, based on current market conditions, expectations, and assumptions:

 
Revenue                 $388 million -- $406 million 
Adjusted EBITDA (1)     $108 million -- $116 million 
TDS Free Cash Flow (1)  $14 million -- $22 million 
 
 
(1)  Denotes a non-GAAP financial measure. See "Non-GAAP Financial Measures" 
     below for the definitions of these and other non-GAAP financial measures 
     included in this press release, how they are calculated, and the 
     rationale for their use. A reconciliation of historical non-GAAP 
     financial measures to the most directly comparable GAAP financial 
     measures is provided in the tables at the back of this press release. We 
     do not provide quantitative reconciliations for forward-looking non-GAAP 
     financial measures, as we are unable to provide a meaningful or accurate 
     calculation or estimation of reconciling items and the information is not 
     available without unreasonable effort. See "Non-GAAP Financial Measures" 
     below for further detail. 
(2)  See "Key Performance Metric" below for the definition of DRR, how it is 
     calculated, and the rationale for its use. 
 

Webcast and Conference Call Information

Skillsoft will host a conference call and webcast today at 5:00 p.m. Eastern Time to discuss its financial results. To access the call, dial (877) 407--3088 from the United States and Canada or (201) 389--0927 from international locations. The live event can be accessed from the Investor Relations section of Skillsoft's website at investor.skillsoft.com. A replay will be available for twelve months.

About Skillsoft

Skillsoft (NYSE: SKIL) is a leading AI-native skills management platform. The AI-native Skillsoft platform gives a clear view of workforce capability, closes critical skill gaps, and proves the impact of skills on business outcomes. With Skillsoft, organizations can build AI-ready teams, lower the cost and time of workforce development, and reduce execution risk as work continues to change. Thousands of organizations worldwide trust Skillsoft to power workforce readiness. Learn more at skillsoft.com.

Skillsoft Public Relations

PR@skillsoft.com

Non-GAAP Financial Measures

In addition to disclosing detailed operating results in accordance with U.S. GAAP, Skillsoft provides supplementary non-GAAP financial measures to consider in evaluating our operating performance. We track the non-GAAP financial measures that we believe are key financial measures of our success. Non-GAAP measures are frequently used by securities analysts, investors, and other interested parties in their evaluation of companies comparable to us, many of which present non-GAAP measures when reporting their results. These measures can be useful in evaluating our performance against our peer companies because we believe the measures provide users with valuable insight into key components of U.S. GAAP financial disclosures. In addition, management uses these non-GAAP financial measures to assess operating performance, financial leverage and the effective use and allocation of resources; to provide more normalized period-to-period comparisons of operating results; to enhance investors' understanding of the core operating results of our business; and to set management incentive targets. We believe investors use both U.S. GAAP and non-GAAP financial measures to assess management's decisions associated with our priorities and capital allocation, as well as to analyze how our business operates in, or responds to, macroeconomic trends or other events that impact our core operations. We disclose the non-GAAP financial measures included in this press release because we believe that they provide meaningful supplemental information. However, non-GAAP financial measures have limitations as analytical tools. Because not all companies use identical calculations, our presentation of non-GAAP financial measures may not be comparable to other similarly titled measures of other companies. They are not presentations made in accordance with U.S. GAAP, are not measures of financial condition or liquidity, and should not be considered as an alternative to profit or loss for the period determined in accordance with U.S. GAAP or operating cash flows determined in accordance with U.S. GAAP. As a result, these non-GAAP financial measures should not be considered in isolation from, or as a substitute analysis for, results of operations as determined in accordance with U.S. GAAP.

Prior to the first quarter of fiscal 2027, Skillsoft reconciled both adjusted net income (loss) and adjusted EBITDA to net income (loss). However, as of April 30, 2026, we classified our GK segment as discontinued operations. As a result, commencing with the quarter ended April 30, 2026, we reconcile these non-GAAP measures to income (loss) from continuing operations, as the most directly comparable financial measure calculated in accordance with U.S. GAAP. This change reflects the fact that adjusted net income (loss) and adjusted EBITDA are intended to measure continuing operations only, and therefore exclude the operating results of our former GK segment, such that net income (loss) from continuing operations is the most directly-comparable GAAP measure. Note that all financial measures included below (other than free cash flow and adjusted free cash flow (levered), which each include both continuing and discontinued operations, relate only to continuing operations. Prior-period amounts have been recast to conform to the current presentation. In addition, commencing with the quarter ended April 30, 2026, we have: (i) added "litigation

and regulatory matter expenses" as an exclusion to specified non-GAAP financial measures (as described below) as new non-ordinary course expenses that are not reflective of ongoing operations and that were not relevant to prior periods; and (ii) removed references to system migration costs as no longer applicable to the periods presented.

The non-GAAP financial measures included in this press release are: adjusted net income (loss); adjusted net income (loss) per share; adjusted net income (loss) margin % (i.e., adjusted net income (loss) as a percentage of revenue); adjusted EBITDA; adjusted EBITDA margin % (i.e., adjusted EBITDA as a percentage of revenue); adjusted total operating expenses; adjusted costs of revenues; adjusted content and software development expenses; adjusted selling and marketing expenses; adjusted general and administrative expenses; free cash flow, and adjusted free cash flow (levered).

We have provided at the back of this press release reconciliations of these non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures for the three month periods ended April 30, 2026 and 2025. We do not reconcile our forward-looking non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures, due to variability and difficulty in making accurate forecasts and projections and/or certain information not being ascertainable or accessible; and because not all of the information necessary for a quantitative reconciliation of these forward-looking non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures is available to us without unreasonable efforts. For the same reasons, we are unable to address the probable significance of the unavailable information. We provide non-GAAP financial measures that we believe will be achieved, however we cannot accurately predict all of the components of the adjusted calculations, and the U.S. GAAP financial measures may be materially different than the non-GAAP financial measures.

The non-GAAP measures included in this press release are defined as follows:

   --  Adjusted net income (loss) is defined as net income (loss) excluding 
      non-cash items, discrete and event-specific costs that do not represent 
      normal cash operating expenses necessary for our business operations, and 
      certain accounting income and/or expenses. Management believes these 
      exclusions enhance the comparability of our results from period to period, 
      and as compared to peers, and are useful in assessing our operating 
      performance, and consist of the following (including the related tax 
      effects), when applicable to the periods presented: 
 
          --  Impairment charges -- Non-cash goodwill and intangible asset 
             impairment charges. 
 
          --  Amortization of acquired intangible assets -- Non-cash 
             amortization expense of finite-lived intangible assets recognized 
             as a part of business combination accounting. 
 
          --  Acquisition and integration related costs -- Costs incurred to 
             effectuate an acquisition, including contingent compensation 
             expenses, and integration-related costs. 
 
          --  Restructuring charges -- Charges related to strategic cost 
             saving initiatives, including severance costs, losses associated 
             with the abandonment of right-of-use assets, and contract 
             termination costs. 
 
          --  Long-term incentive compensation expenses -- Charges associated 
             with long-term incentive compensation programs, including 
             stock-based compensation, cash awards tied to stock performance, 
             and awards granted in-lieu of stock that are intended to be 
             settled in cash. 
 
          --  Litigation and regulatory matter expenses -- Charges associated 
             with certain litigation, regulatory, compliance and investigative 
             matters and related costs including legal settlements, fines, 
             penalties, remediation costs, professional fees and other directly 
             attributable expenses arising from specific proceedings, inquiries, 
             investigations or notices, including those from regulatory bodies 
             or listing authorities. These matters are evaluated periodically, 
             and excluded where they are determined to be outside of the 
             ordinary course of business and not reflective of ongoing 
             operations, based on factors such as frequency, complexity, nature 
             of relief sought, and counterparty. 
 
          --  Executive exit costs -- Costs associated with the departure of 
             executives. 
 
          --  Transformation costs -- Costs incurred to transform our 
             operations through significant strategic non-ordinary course 
             transactions. 
 
          --  Fair value adjustments -- Mark-to-market adjustments of interest 
             rate swap agreements. 
 
          --  Other (income) expense, net -- Unrealized and realized gains or 
             losses primarily resulting from fluctuations of U.S. dollar 
             appreciating or depreciating against other currencies, and 
             impairments associated with property and equipment and other 
             tangible assets when their carrying values are not recoverable. 
 
 
 
   --  Adjusted net income (loss) per share is defined as adjusted net income 
      (loss) divided by the number of diluted weighted average shares 
      outstanding. 
 
   --  Adjusted net income (loss) margin % is defined as adjusted net income 
      (loss) as a percentage of revenue. 
 
   --  Adjusted EBITDA is defined as net income (loss) excluding (when 
      applicable to the periods presented) the same exclusions set forth above 
      for the determination of adjusted net income (loss) plus the additional 
      exclusions set forth below. Management believes these exclusions enhance 
      the comparability of our results from period to period, and as compared 
      to peers, and are useful in assessing our operating performance. The 
      additional exclusions are: 
 
          --  Amortization of capitalized internally developed software -- 
             Non-cash amortization expense for finite-lived intangible assets 
             other than those recognized as a part of business combination 
             accounting. 
 
          --  Interest expense, net -- Gross interest expense offset by 
             interest income. 
 
          --  Depreciation expense -- Non-cash depreciation expense for 
             property and equipment assets. 
 
          --  Provision for (benefit from) income taxes -- Current and 
             deferred federal, state and foreign income tax expense (benefit). 
 
 
 
 
   --  Adjusted EBITDA margin %* is defined as adjusted EBITDA as a percentage 
      of revenue. 
 
   --  Adjusted costs of revenues is defined as costs of revenues excluding 
      (where applicable) depreciation expense, long-term incentive compensation 
      expense and transformation costs. 
 
   --  Adjusted content and software development expenses is defined as 
      content and software development expenses excluding (where applicable) 
      depreciation expense, long-term incentive compensation expense and 
      transformation costs. 
 
   --  Adjusted selling and marketing expenses is defined as selling and 
      marketing expenses excluding (where applicable) depreciation expense, 
      long-term incentive compensation expense and transformation costs. 
 
   --  Adjusted general and administrative expenses is defined as general and 
      administrative expense excluding (where applicable) depreciation expense, 
      long-term incentive compensation expense, litigation and regulatory 
      expense, executive exit costs and transformation costs. 
 
   --  Adjusted total operating expenses is defined as costs of revenues, 
      content and software development expenses, selling and marketing expenses, 
      and general and administrative expenses, in each case excluding (where 
      applicable) depreciation expense, long-term incentive compensation 
      expense, litigation and regulatory expense, executive exit costs and 
      transformation costs. 
 
   --  Free cash flow is defined as net cash provided by (used in) operating 
      activities, less net purchases of property and equipment and internally 
      developed software. Note that free cash flow does not represent residual 
      cash flow available to Skillsoft for discretionary expenditures. 
 
   --  Adjusted free cash flow (levered) is defined as free cash flow plus the 
      cash impact of the charges excluded in the determination of adjusted 
      EBITDA (as set forth above). Note that adjusted free cash flow (levered) 
      does not represent residual cash flow available to Skillsoft for 
      discretionary expenditures. 

Key Performance Metric

Skillsoft also uses a supplementary key performance metric (dollar retention rate) that we believe is a key financial measure of our success. Key performance metrics are frequently used by securities analysts, investors, and other interested parties in their evaluation of companies comparable to us, many of which present key performance metrics when reporting their results. In addition, management uses dollar retention rate to assess operating performance, and to enhance investors' understanding of the core operating results of our business. We believe investors use dollar retention rate to assess how our business operates in, or responds to, macroeconomic trends or other events that impact our core operations. We use dollar retention rate because we believe that it provides meaningful supplemental information. However, this metric may not be comparable to other similarly titled measures of other companies. It is not a measure of financial condition or liquidity, and should not be considered in isolation from, or as a substitute analysis for, results of

operations as determined in accordance with U.S. GAAP.

   --  Dollar retention rate ("DRR") - For existing customers at the beginning 
      of a given period, DRR represents subscription renewals, upgrades, churn 
      and downgrades in such period divided by the beginning total renewable 
      base of such customers for such period. Renewals reflect customers who 
      renew their subscription, inclusive of auto-renewals for multi-year 
      contracts, while churn reflects customers who choose not to renew their 
      subscription. Upgrades include orders from customers that purchase 
      additional licenses or content (e.g., a new Leadership and Business 
      module), while downgrades reflect customers electing to decrease the 
      number of licenses or reduce the size of their content package. Upgrades 
      and downgrades also reflect changes in pricing. We use our DRR to measure 
      the long-term value of customer contracts as well as our ability to 
      retain and expand the revenue generated from our existing customers. 

Cautionary Notes Regarding Forward Looking Statements

This press release includes statements that are, or may be deemed to be, "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. For all such statements, we claim the protection of the safe harbor for forward-looking statements provided by such sections and the Private Securities Litigation Reform Act of 1995, where applicable. All statements, other than statements of historical facts, are forward-looking statements. These forward-looking statements include, but are not limited to, statements that address activities, events or developments that we expect or anticipate may occur in the future, including statements with respect to our guidance and outlook (including our Full Year Fiscal 2027 Financial Outlook), our product development and planning, our pipeline, future capital expenditures and capital allocation, future share repurchases, anticipated financial results, the impact of regulatory changes, our current and evolving business strategies and their anticipated impact, including with respect to our GK business, demand for our services, our competitive position, the benefits of new initiatives, growth of our business and operations, the effectiveness of our products, the outcomes of litigation proceedings and claims, the state and future of skilling in the workplace, our ability to successfully implement our plans, strategies, and objectives, our ability to regain and/or maintain compliance with New York Stock Exchange listing standards, and our expectations and intentions. Forward-looking statements may, without limitation, be preceded by, followed by, or include words such as "may," "will," "would, " "anticipate," "believe," "estimate," "expect," "intend," "plan," "contemplate," "continue," "project," "forecast," "seek," "outlook," "target," "goal," "objective," "potential," "possible," "probable," or similar expressions, employ such future or conditional verbs as "may," "might," "will," "could," "should," or "would," or may otherwise be indicated as forward-looking statements by grammatical construction, phrasing or context. Such statements are based upon the current beliefs and expectations of Skillsoft's management and are subject to significant risks and uncertainties. Actual results may differ materially from those set forth in the forward-looking statements. All forward-looking disclosures are speculative by their nature, and we caution you against unduly relying on these forward-looking statements.

Factors, many of which are beyond our control, that could cause or contribute to such differences include those described under "Part I - Item 1A. Risk Factors" and "Part II, Item 7 - Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A")" in our Annual Report on Form 10--K for the fiscal year ended January 31, 2026 ("2026 Form 10-K"), as well as "Part II -- Item 1A. Risk Factors and Item 7. MD&A" in our Quarterly Report on Form 10-Q for the quarter ended April 30, 2026. These factors should not be construed as exhaustive and should be read in conjunction with the other cautionary statements included in the 2026 Form 10-K, in this document and in our other filings with the Securities and Exchange Commission ("SEC"). The forward-looking statements contained in this document represent our estimates only as of the date of this press release and should not be relied upon as representing our estimates as of any subsequent date. While we may elect to update these forward-looking statements in the future, we specifically disclaim any obligation to do so, whether to reflect actual results, changes in assumptions, changes in other factors affecting such forward-looking statements, or otherwise, except as required by law. You are advised, however, to review any further factors and risks we describe in reports we file from time to time with the SEC after the date hereof.

Although we believe that the assumptions underlying our forward-looking statements are reasonable, any of these assumptions, and therefore also the forward-looking statements based on these assumptions, could themselves prove to be inaccurate. Given the significant uncertainties inherent in the forward-looking statements included in this press release, our inclusion of this information is not a representation or guarantee by us that our objectives and plans will be achieved. Annualized, pro forma, projected and estimated numbers are not guarantees or assurances of future performance and may not reflect (and may be materially different from) actual results.

All forward-looking statements contained herein are expressly qualified in their entirety by the foregoing cautionary statements.

Industry and Market Data

Within this document, we reference information and statistics regarding market share, industry data and our market position. Certain of this information has been obtained from various independent third-party sources, including independent industry publications, news reports, reports by market research firms and other independent sources. We believe that these external sources and estimates are reliable but have not independently verified them. In addition, certain of this information and statistics are based on our own internal surveys and assessments, which are developed in good faith using reasonable estimates. The information is based on the most current data available to us and our estimates regarding market position or other industry statistics included in this document or otherwise discussed by us involve risks and uncertainties and are subject to change based on various factors, including as set forth above.

 
                             SKILLSOFT CORP. 
             UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS 
      (in thousands, except number of shares and per share amounts) 
 
                                     April 30, 2026     January 31, 2026 
                                    ----------------  -------------------- 
ASSETS 
Current assets: 
   Cash and cash equivalents        $       115,562   $          94,123 
   Restricted cash                            2,811               2,805 
   Accounts receivable, net of 
    allowance for credit losses of 
    approximately $366 and $382 as 
    of April 30, 2026 and January 
    31, 2026, respectively                   77,313             154,811 
   Prepaid expenses and other 
    current assets                           38,176              34,876 
   Assets held for sale                      53,148              81,279 
                                        -----------       ------------- 
      Total current assets                  287,010             367,894 
Goodwill                                    287,650             287,650 
Intangible assets, net                      258,654             285,138 
Other assets                                 19,697              22,436 
                                        -----------       ------------- 
      Total assets                  $       853,011   $         963,118 
                                        ===========       ============= 
LIABILITIES AND SHAREHOLDERS' 
EQUITY (DEFICIT) 
Current liabilities: 
   Current maturities of long-term 
    debt                            $         6,404   $           6,404 
   Borrowings under accounts 
    receivable facility                       1,000               1,000 
   Accounts payable                           9,056              15,170 
   Accrued compensation                      22,336              37,280 
   Accrued expenses and other 
    current liabilities                      14,587              17,934 
   Deferred revenue                         221,299             257,331 
   Liabilities associated with 
    assets held for sale                     39,229              41,822 
                                        -----------       ------------- 
      Total current liabilities             313,911             376,941 
 
Long-term debt                              568,163             570,769 
Deferred tax liabilities                     34,712              33,849 
Deferred revenue - non-current                1,117               1,117 
Other long-term liabilities                   7,923              10,669 
                                        -----------       ------------- 
   Total long-term liabilities              611,915             616,404 
Commitments and contingencies 
Shareholders' equity (deficit): 
   Shareholders' common stock - 
    Class A common shares, $0.0001 
    par value per share: 
    18,750,000 shares authorized 
    and 9,135,428 shares issued 
    and 8,835,651 shares 
    outstanding as of April 30, 
    2026, and 9,095,922 shares 
    issued and 8,796,145 shares 
    outstanding as of January 31, 
    2026                                          1                   1 
   Additional paid-in capital             1,578,986           1,576,794 
   Accumulated (deficit)                 (1,626,324)         (1,583,210) 
   Treasury stock, at cost - 
    299,777 shares as of April 30, 
    2026 and January 31, 2026               (10,891)            (10,891) 
   Accumulated other comprehensive 
    income (loss)                           (14,587)            (12,921) 
                                        -----------       ------------- 
      Total shareholders' equity 
       (deficit)                            (72,815)            (30,227) 
                                        -----------       ------------- 
         Total liabilities and 
          shareholders' equity 
          (deficit)                 $       853,011   $         963,118 
                                        ===========       ============= 
 
 
                            SKILLSOFT CORP. 
       UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 
     (in thousands, except number of shares and per share amounts) 
 
                                         Three Months Ended April 30, 
                                      ---------------------------------- 
                                            2026              2025 
                                      -----------------  --------------- 
Revenues: 
   Total revenues                     $         94,498   $     99,148 
Operating expenses: 
   Costs of revenues                            15,889         16,516 
   Content and software development 
    expenses                                    13,052         13,324 
   Selling and marketing expenses               26,960         29,748 
   General and administrative 
    expenses                                    15,994         19,182 
   Amortization of intangible assets            29,561         30,106 
   Acquisition and integration 
    related costs                                   --            523 
   Restructuring charges                         1,341          1,016 
                                          ------------    ----------- 
      Total operating expenses                 102,797        110,415 
                                          ------------    ----------- 
         Operating income (loss)                (8,299)       (11,267) 
Other income (expense), net                      2,606           (917) 
Fair value adjustment of interest 
 rate swaps                                      1,245         (4,256) 
Interest income                                    545            468 
Interest expense                               (13,748)       (14,396) 
                                          ------------    ----------- 
         Income (loss) before 
          provision for (benefit 
          from) income taxes                   (17,651)       (30,368) 
Provision for (benefit from) income 
 taxes                                           1,044           (741) 
                                          ------------    ----------- 
         Income (loss) from 
          continuing operations                (18,695)       (29,627) 
Income (loss) from discontinued 
 operations, net of income taxes               (24,419)        (8,422) 
                                          ------------    ----------- 
            Net income (loss)         $        (43,114)  $    (38,049) 
                                          ============    =========== 
 
Per basic and diluted share: 
   Income (loss) from continued 
    operations                        $          (2.12)  $      (3.56) 
   Income (loss) from discontinued 
    operations                                   (2.77)         (1.01) 
                                          ------------    ----------- 
      Net income (loss)               $          (4.89)  $      (4.57) 
                                          ============    =========== 
Weighted average common share 
outstanding: 
   Basic and diluted                         8,811,277      8,324,864 
                                          ============    =========== 
 
 
                              SKILLSOFT CORP. 
         UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 
                               (in thousands) 
 
                                           Three Months Ended April 30, 
                                      -------------------------------------- 
                                             2026                2025 
                                      -------------------  ----------------- 
Cash flows from operating 
activities: 
   Net income (loss)                  $       (43,114)     $      (38,049) 
   Adjustments to reconcile net 
   income (loss) to net cash 
   provided by (used in) operating 
   activities: 
      Amortization expense for 
       intangible assets                       30,866              31,608 
      Stock-based compensation 
       expense                                  2,842               4,081 
      Depreciation expense                        452                 447 
      Loss on disposal and 
      impairment of goodwill related 
      to disposal group                        15,603                  -- 
      Non-cash interest expense                   596                 566 
      Non-cash operating lease 
       right-of-use asset expense                 404                 408 
      Provision for credit loss 
       expense (recovery)                         (16)               (232) 
      Fair value adjustment of 
       interest rate swaps                     (1,245)              4,256 
      Unrealized foreign currency 
       (gain) loss                               (179)                 -- 
      Provision for (benefit from) 
       deferred income taxes -- 
       non-cash                                 1,385              (1,225) 
      Changes in assets and 
      liabilities: 
         Accounts receivable                   80,875              86,559 
         Prepaid expenses and other 
          assets, including 
          long-term                             4,641               1,243 
         Accounts payable                      (6,107)              6,992 
         Accrued expenses and other 
          liabilities, including 
          long-term                           (21,289)            (21,780) 
         Deferred revenue                     (36,774)            (43,576) 
                                          -----------          ---------- 
            Net cash provided by 
             (used in) operating 
             activities                        28,940              31,298 
Cash flows from investing 
activities: 
   Purchase of property and 
    equipment                                    (425)               (515) 
   Internally developed software - 
    capitalized costs                          (3,076)             (4,619) 
                                          -----------          ---------- 
      Net cash provided by (used in) 
       investing activities                    (3,501)             (5,134) 
Cash flows from financing 
activities: 
   Shares repurchased for tax 
    withholding upon vesting of 
    restricted stock-based awards                (114)               (352) 
   Principal payments on term loans            (3,202)             (1,601) 
                                          -----------          ---------- 
      Net cash provided by (used in) 
       financing activities                    (3,316)             (1,953) 
Effect of exchange rate changes on 
 cash and cash equivalents                       (356)              3,384 
                                          -----------          ---------- 
         Net increase (decrease) in 
          cash, cash equivalents and 
          restricted cash                      21,767              27,595 
Cash, cash equivalents and 
 restricted cash, beginning of 
 period                                       104,478             103,337 
                                          -----------          ---------- 
            Cash, cash equivalents 
             and restricted cash, 
             end of period            $       126,245      $      130,932 
                                          ===========          ========== 
 
Supplemental disclosure of cash flow 
information: 
   Cash and cash equivalents: 
      Continuing operations           $       115,562      $      121,880 
      Held for sale                             7,015               5,961 
                                          -----------          ---------- 
                                              122,577             127,841 
                                      ---------------      -------------- 
   Restricted cash: 
      Continuing operations                     2,811               2,091 
      Held for sale                               857               1,000 
                                          -----------          ---------- 
                                                3,668               3,091 
                                      ---------------      -------------- 
         Cash, cash equivalents and 
          restricted cash, end of 
          period                      $       126,245      $      130,932 
                                          ===========          ========== 
 
 
                             SKILLSOFT CORP. 
              RECONCILIATION OF NON-GAAP FINANCIAL MEASURES 
(in thousands, except percentages, number of shares and per share amounts, 
                                unaudited) 
 
                                          Three Months Ended April 30, 
                                      ------------------------------------ 
                                             2026               2025 
                                      -------------------  --------------- 
Total revenues, as reported           $        94,498      $    99,148 
                                          ===========       ========== 
 
Income (loss) from continuing 
 operations                           $       (18,695)     $   (29,627) 
 
   Amortization of acquired 
    intangible assets (1)                      26,093           27,290 
   Acquisition and integration 
    related costs                                  --              523 
   Restructuring charges                        1,341            1,016 
   Long-term incentive compensation 
    expenses                                    2,950            4,539 
   Litigation and regulatory 
   expenses                                       373               -- 
   Transformation costs                           371            1,602 
   Other (income) expense, net                 (2,606)             917 
   Fair value adjustment of interest 
    rate swaps                                 (1,245)           4,256 
   Tax impact of adjustments                    1,613             (980) 
                                          -----------       ---------- 
      Adjusted net income (loss)               10,195            9,536 
                                          -----------       ---------- 
 
   Interest expense, net                       13,203           13,928 
   Expense (benefit from) income 
    taxes, excluding tax impacts 
    above                                        (569)             239 
   Depreciation                                   343              320 
   Amortization of capitalized 
    internally developed software 
    (1)                                         3,468            2,816 
                                          -----------       ---------- 
      Adjusted EBITDA                 $        26,640      $    26,839 
                                          ===========       ========== 
 
Weighted average common shares 
outstanding: 
   Basic and diluted                        8,811,277        8,324,864 
                                          ===========       ========== 
 
Basic and diluted per share 
information: 
   Income (loss) from continuing 
    operations per share              $         (2.12)     $     (3.56) 
                                          ===========       ========== 
   Adjusted net income (loss) per 
    share (2)                         $          1.16      $      1.15 
                                          ===========       ========== 
 
Income (loss) from continuing 
 operations margin %                            (19.8)%          (29.9)% 
   Amortization of acquired 
    intangible assets (1)                        27.6%            27.5% 
   Acquisition and integration 
    related costs                                 0.0%             0.5% 
   Restructuring charges                          1.4%             1.0% 
   Long-term incentive compensation 
    expenses                                      3.1%             4.6% 
   Litigation and regulatory 
    expenses                                      0.4%             0.0% 
   Executive exit costs                           0.0%             0.0% 
   Transformation costs                           0.4%             1.6% 
   Fair value adjustment of interest 
    rate swaps                                   (2.8)%            0.9% 
   Other (income) expense, net                   (1.2)%            4.4% 
   Tax impact of adjustments                      1.7%            (1.0)% 
                                          -----------       ---------- 
      Adjusted net income (loss) 
       margin %                                  10.8%             9.6% 
   Interest expense, net                         13.9%            14.2% 
   Expense (benefit from) income 
    taxes, excluding tax impacts 
    above                                        (0.6)%            0.2% 
   Depreciation                                   0.4%             0.3% 
   Amortization of capitalized 
    internally developed software 
    (1)                                           3.7%             2.8% 
                                          -----------       ---------- 
      Adjusted EBITDA margin %                   28.2%            27.1% 
                                          ===========       ========== 
 
 
(1)  All amortization (not only amortization pertaining to finite-lived 
     intangible assets recognized as part of business combination accounting) 
     is excluded in the determination of Adjusted EBITDA. 
(2)  Because the Company reported a GAAP net loss, diluted shares were 
     anti-dilutive and therefore excluded from both "income (loss) from 
     continuing operations" and "Adjusted net income (loss)" per share. 
 
 
                              SKILLSOFT CORP. 
         RECONCILIATION OF NON-GAAP FINANCIAL MEASURES - continued 
                         (in thousands, unaudited) 
 
                                           Three Months Ended April 30, 
                                      -------------------------------------- 
                                             2026                2025 
                                      -------------------  ----------------- 
Operating expenses: 
   GAAP costs of revenues             $        15,889      $       16,516 
   Depreciation                                   (59)                (66) 
   Long-term incentive compensation 
    expenses                                      (91)               (179) 
                                          -----------          ---------- 
      Adjusted costs of revenues               15,739              16,271 
 
   GAAP content and software 
    development expenses                       13,052              13,324 
   Depreciation                                   (90)                (81) 
   Long-term incentive compensation 
    expenses                                     (288)             (1,146) 
                                          -----------          ---------- 
      Adjusted content and software 
       development expenses                    12,674              12,097 
 
   GAAP selling and marketing 
    expenses                                   26,960              29,748 
   Depreciation                                  (150)               (133) 
   Long-term incentive compensation 
    expenses                                     (540)               (949) 
                                          -----------          ---------- 
      Adjusted selling and marketing 
       expenses                                26,270              28,666 
 
   GAAP general and administrative 
    expenses                                   15,994              19,182 
   Depreciation                                   (44)                (40) 
   Long-term incentive compensation 
    expenses                                   (2,031)             (2,265) 
   Litigation and regulatory 
    expenses                                     (373)                 -- 
   Transformation costs                          (371)             (1,602) 
                                          -----------          ---------- 
      Adjusted general and 
       administrative expenses                 13,175              15,275 
 
   Total GAAP operating expenses               71,895              78,770 
   Depreciation                                  (343)               (320) 
   Long-term incentive compensation 
    expenses                                   (2,950)             (4,539) 
   Litigation and regulatory 
    expenses                                     (373)                 -- 
   Transformation costs                          (371)             (1,602) 
                                          -----------          ---------- 
      Adjusted total operating 
       expenses                       $        67,858      $       72,309 
                                          ===========          ========== 
 
 
                              SKILLSOFT CORP. 
    FREE CASH FLOW and ADJUSTED FREE CASH FLOW (LEVERED) RECONCILIATION 
                         (in thousands, unaudited) 
 
                                           Three Months Ended April 30, 
                                      -------------------------------------- 
                                             2026                2025 
                                      -------------------  ----------------- 
Free cash flow reconciliation 
Net cash provided by (used in) 
 operating activities                 $        28,940      $       31,298 
Purchase of property and equipment, 
 net                                             (425)               (515) 
Internally developed software - 
 capitalized costs                             (3,076)             (4,619) 
                                          -----------          ---------- 
   Free cash flow                              25,439              26,164 
Cash impact for adjusted EBITDA 
 excluded charges                               7,226               4,980 
                                          -----------          ---------- 
      Adjusted free cash flow 
       (levered)                      $        32,665      $       31,144 
                                          ===========          ========== 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260609652799/en/

 
    CONTACT:    Investors: 

Ross Collins

SKIL@alpha-ir.com

Media:

PR@skillsoft.com

 
 

(END) Dow Jones Newswires

June 09, 2026 16:05 ET (20:05 GMT)

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