Press Release: Flywire Reports Second Quarter 2026 Financial Results

Dow Jones08-05

Second Quarter Revenue Increased 27.2% Year-over-Year

Second Quarter Revenue Less Ancillary Services Increased 28.5% Year-over-Year

Previous Fiscal Year 2026 FX-Neutral Revenue Less Ancillary Services growth guidance raised by 300 bps at midpoint, Adjusted EBITDA margin growth guidance raised by 25 bps at midpoint

BOSTON, MA, Aug. 04, 2026 (GLOBE NEWSWIRE) -- Flywire Corporation (Nasdaq: FLYW) ("Flywire" or the "Company"), a global payments enablement and software company, today reported financial results for its second quarter ended June 30, 2026.

"Q2 was another strong quarter for Flywire, with results ahead of expectations and momentum building across all four verticals. We are signing larger accounts, expanding faster within existing ones, unifying our global platforms, and bringing agentic capabilities to market that will meaningfully improve the experience for our clients and their payers. The financial profile reflects it: revenue growth, expanding adjusted EBITDA margins, and growing free cash flow. The complexity we solve is our moat, and everything we are building today is a foundation for our path to $1 billion in revenue and 30% adjusted EBITDA margin," said Mike Massaro, Flywire's CEO.

Second Quarter 2026 Financial Highlights:

GAAP Results

   -- Revenue increased 27.2% to $167.7 million in the Second quarter of 2026, 
      compared to $131.9 million in the Second quarter of 2025. 
 
   -- Gross Profit increased to $89.6 million, resulting in Gross Margin of 
      53.4%, for the Second quarter of 2026, compared to Gross Profit of $75.1 
      million and Gross Margin of 57.0% in the Second quarter of 2025. 
 
   -- Net loss was ($8.1) million in the Second quarter of 2026, compared to 
      net loss of ($12.0) million in the Second quarter of 2025. 

Key Operating Metrics and Non-GAAP Results

   -- Total Payment Volume increased 38.2% to $8.2 billion in the Second 
      quarter of 2026, compared to $5.9 billion in the Second quarter of 2025. 
 
   -- Revenue Less Ancillary Services increased 28.5% to $163.8 million in the 
      Second quarter of 2026, compared to $127.5 million in the Second quarter 
      of 2025. FX-Neutral Revenue Less Ancillary Services increased 26.9% 
      year-over-year. 
 
   -- Adjusted Gross Profit increased to $92.7 million, up 19.0% compared to 
      $77.9 million in the Second quarter of 2025. Adjusted Gross Margin was 
      56.6% in the Second quarter of 2026 compared to 61.1% in the Second 
      quarter of 2025. 
 
   -- Adjusted EBITDA increased 44.5% to $24.0 million in the Second quarter of 
      2026, compared to $16.6 million in the Second quarter of 2025. Adjusted 
      EBITDA margin increased by approximately 160 bps year-over-year to 14.6% 
      in the Second quarter of 2026. 
 
   -- Repurchased approximately 3.1 million shares of our common stock for 
      approximately $49 million (excluding commissions), with approximately 
      $123 million remaining in the share repurchase program as of the end of 
      the Second quarter of 2026. 

Q2 2026 Key Business Performance highlights:

Commercial Highlights

   -- Significant Enterprise Wins Across Regions: Closed marquee deals 
      including a major EMEA cross-border expansion, landmark UK university 
      platform consolidation, multiple US institutional full-suite 
      implementations, and Canada cross-border expansion. 
 
   -- SFS-Driven Education Expansion: Student Financial Services expansion in 
      the US and UK continues our shift toward larger, more strategic 
      engagements. We signed three new US SFS deals this quarter at double the 
      ARR of the prior-year quarter, and added the University of Liverpool in 
      the UK to consolidate manual workflows onto a single platform. 
 
   -- Strong Deal Velocity & Geographic Diversification: We signed 200+ new 
      clients across 45 countries and all verticals -- a second straight 
      quarter at this pace. Education revenue outside our "Big Four" markets 
      grew 30%+ YoY, with roughly two of three new education clients coming 
      from outside those core markets. 
 
   -- Travel Momentum. In Experiential Travel, deal sizes rose as travel 
      clients consolidated vendors onto our rails, and we signed 42 Hospitality 
      software deals across Europe and Asia in the first half of 2026. 

Client, Product & Partner Highlights

   -- Workday Integration Advancement $(EDU)$: Wesleyan University went live as 
      the first SFS school using Flywire's new Workday Student Integration API. 
      As the first existing SFS client to migrate between two integrated ERPs, 
      Wesleyan's implementation established a framework for future ERP 
      transitions. 
 
   -- Driftwood Hospitality Deployment: Expanded Travel Hospitality footprint 
      with deployment across nearly 90 US hotel properties, demonstrating 
      strong traction in the higher-value hospitality segment with integrated 
      payments, digital signatures, and authorization workflows. 

Guidance

"Our second-quarter results give us the confidence to raise our full-year guidance for revenue and adjusted EBITDA, even as we remain prudent in our assumptions for the education vertical given the visa policy environment," said Flywire's CFO, Cosmin Pitigoi. "What's equally encouraging is what we see inside the P&L: operating expenses are scaling well below gross profit growth, which gives us conviction in our ability to scale profitably from here and achieve a fourfold increase in GAAP Net Income this year."

Based on information available as of August 4, 2026, Flywire anticipates the following results for the third quarter and fiscal year 2026*.

 
                                                    Fiscal Year 2026 
-------------------------------------------------  ------------------- 
FX-Neutral Revenue Less Ancillary Services Growth      21-27% YoY 
-------------------------------------------------  ------------------- 
Adjusted EBITDA Margin Growth                      +200 to 400 bps YoY 
-------------------------------------------------  ------------------- 
 
 
                                                   Third Quarter 2026 
-------------------------------------------------  ------------------ 
FX-Neutral Revenue Less Ancillary Services Growth      16-22% YoY 
-------------------------------------------------  ------------------ 
Adjusted EBITDA Margin Growth                       100-300 bps YoY 
-------------------------------------------------  ------------------ 
 

*Flywire has not provided a quantitative reconciliation of forecasted FX-Neutral Revenue Less Ancillary Services Growth to forecasted GAAP Revenue Growth or forecasted Adjusted EBITDA Margin Growth to forecasted GAAP Net Income Margin Growth or to forecasted GAAP net income (loss) before income taxes growth within this earnings release because Flywire is unable, without making unreasonable efforts, to calculate certain reconciling items with confidence. These items include, but are not limited to, income taxes, which are directly impacted by unpredictable fluctuations in the market price of Flywire's stock and foreign currency exchange rates.

These statements are forward-looking, and actual results may differ materially. Refer to the "Safe Harbor Statement" below for information on the factors that could cause Flywire's actual results to differ materially from these forward-looking statements.

Conference Call

The Company will host a conference call to discuss second quarter financial results today at 5:00 pm ET. Hosting the call will be Mike Massaro, CEO, Rob Orgel, President and COO, and Cosmin Pitigoi, CFO. The conference call can be accessed live via webcast from the Company's investor relations website at https://ir.flywire.com/. A replay will be available on the investor relations website following the call.

Note Regarding Share Repurchase Program

Repurchases under the Company's share repurchase program (the Repurchase Program) may be made from time to time through open market purchases, in privately negotiated transactions or by other means, including through accelerated share repurchase transactions or the use of trading plans intended to qualify under Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, in accordance with applicable securities laws and other restrictions, including Rule 10b-18. The timing, value and number of shares repurchased will be determined by the Company in its discretion and will be based on various factors, including an evaluation of current and future capital needs, current and forecasted cash flows, the Company's capital structure, cost of capital and prevailing stock prices, general market and economic conditions, applicable legal requirements, and compliance with covenants in the Company's credit facility that may limit share repurchases based on defined leverage ratios. The Repurchase Program does not obligate the Company to purchase a specific number of, or any, shares. The Repurchase Program does not expire and may be modified, suspended, or terminated at any time without notice at the Company's discretion.

Key Operating Metrics and Non-GAAP Financial Measures

Flywire uses non-GAAP financial measures to supplement financial information presented on a GAAP basis. The Company believes that excluding certain items from its GAAP results allows management to better understand its consolidated financial performance from period to period and better project its future consolidated financial performance as forecasts are developed at a level of detail different from that used to prepare GAAP-based financial measures. Moreover, Flywire believes these non-GAAP financial measures provide its stakeholders with useful information to help them evaluate the Company's operating results by facilitating an enhanced understanding of the Company's operating performance and enabling them to make more meaningful period-to-period comparisons. There are limitations to the use of the non-GAAP financial measures presented here. Flywire's non-GAAP financial measures may not be comparable to similarly titled measures of other companies. Other companies, including companies in Flywire's industry, may calculate non-GAAP financial measures differently, limiting the usefulness of those measures for comparative purposes.

Flywire uses supplemental measures of its performance, which are derived from its consolidated financial information, but which are not presented in its consolidated financial statements prepared in accordance with GAAP. These non-GAAP financial measures include the following:

   -- Revenue Less Ancillary Services. Revenue Less Ancillary Services 
      represents the Company's consolidated revenue in accordance with GAAP 
      less (i) pass-through cost for printing and mailing services and (ii) 
      marketing fees. The Company excludes these amounts to arrive at this 
      supplemental non-GAAP financial measure as it views these services as 
      ancillary to the primary services it provides to its clients. 
 
   -- Adjusted Gross Profit and Adjusted Gross Margin. Adjusted gross profit 
      represents Revenue Less Ancillary Services less cost of revenue adjusted 
      to (i) exclude pass-through cost for printing services, (ii) offset 
      marketing fees against costs incurred and (iii) exclude depreciation and 
      amortization, including accelerated amortization on the impairment of 
      customer set-up costs tied to technology integration, if applicable. 
      Adjusted Gross Margin represents Adjusted Gross Profit divided by Revenue 
      Less Ancillary Services. Management believes this presentation 
      supplements the GAAP presentation of Gross Profit and Gross Margin with a 
      useful measure of the gross profit and gross margin of the Company's 
      payment processing-related services, which are the primary services it 
      provides to its clients. 
 
   -- Adjusted EBITDA. EBITDA represents our consolidated net income (loss) in 
      accordance with GAAP adjusted to exclude (i) interest expense, (ii) 
      interest income, (iii) (benefit from) provision for income taxes and (iv) 
      depreciation and amortization. Adjusted EBITDA represents EBITDA further 
      adjusted by excluding (a) stock-based compensation expense and related 
      payroll taxes, (b) the impact from the change in fair value measurement 
      for contingent consideration associated with acquisitions,(c) gain (loss) 
      from the remeasurement of foreign currency, (d) indirect taxes related to 
      intercompany activity, (e) acquisition related transaction costs, (f) 
      employee retention costs, such as incentive compensation, associated with 
      acquisition activities, (g) restructuring costs, and (h) gain (loss) from 
      investments. Management believes that the exclusion of these amounts to 
      calculate Adjusted EBITDA provides useful measures for period-to-period 
      comparisons of the Company's business. 
 
   -- Adjusted EBITDA Margin. Adjusted EBITDA Margin represents Adjusted EBITDA 
      divided by Revenue Less Ancillary Services. Management believes this 
      presentation supplements the GAAP presentation of gross margin with a 
      useful measure of the gross margin of the Company's payment 
      processing-related services, which are the primary services it provides 
      to its clients. 
 
   -- FX Neutral Revenue Less Ancillary Services. FX Neutral Revenue Less 
      Ancillary Services represents Revenue Less Ancillary Services adjusted to 
      show presentation on a FX Neutral basis. The FX Neutral information 
      presented is calculated by translating current-period results using 
      prior-period weighted average foreign currency exchange rates. Flywire 
      analyzes Revenue Less Ancillary Services on an FX Neutral basis to 
      provide a comparable framework for assessing how the business performed, 
      excluding the effect of foreign currency fluctuations. 
 
   -- Non-GAAP Operating Expenses. Non-GAAP Operating Expenses represents GAAP 
      Operating Expenses adjusted by excluding (i) stock-based compensation 
      expense and related payroll taxes, (ii) depreciation and amortization, 
      (iii) acquisition related transaction costs, if applicable, (iv) employee 
      retention costs, such as incentive compensation, associated with 
      acquisition activities, (v) the impact from the change in fair value 
      measurement for contingent consideration associated with acquisitions and 
      (vi) restructuring costs. 

These non-GAAP financial measures are not meant to be considered as indicators of performance in isolation from or as a substitute for the Company's revenue, gross profit, gross margin or net income (loss), or operating expenses prepared in accordance with GAAP and should be read only in conjunction with financial information presented on a GAAP basis. Reconciliations of these non-GAAP financial measures to the most directly comparable GAAP financial measure are presented below. Flywire encourages you to review these reconciliations in conjunction with the presentation of the non-GAAP financial measures for each of the periods presented. In future fiscal periods, Flywire may exclude such items and may incur income and expenses similar to these excluded items.

Flywire has not provided a quantitative reconciliation of forecasted FX-Neutral Revenue Less Ancillary Services Growth to forecasted GAAP Revenue Growth or forecasted Adjusted EBITDA Margin Growth to forecasted GAAP Net Income Margin Growth or to forecasted GAAP net income (loss) before income taxes growth within this earnings release because it is unable, without making unreasonable efforts, to calculate certain reconciling items with confidence. These items include, but are not limited to, income taxes, which are directly impacted by unpredictable fluctuations in the market price of Flywire's stock and foreign currency exchange rates. For figures in this press release reported on an "FX-Neutral basis," Flywire calculates the year-over-year impact of foreign currency movements using prior period weighted average foreign currency exchange rates.

About Flywire

Flywire is a global payments enablement and software company. We combine our proprietary global payments network, next-gen payments platform and vertical-specific software to deliver the most important and complex payments for our clients and their customers.

Flywire leverages its vertical-specific software and payments technology to deeply embed within the existing A/R workflows for its clients across the education, healthcare, and travel vertical markets, as well as in key B2B industries. Flywire also integrates with leading ERP systems, such as NetSuite, so organizations can optimize the payment experience for their customers while eliminating operational challenges.

Flywire supports approximately 5,300** clients with diverse payment methods in more than 140 currencies across more than 240 countries and territories around the world. Flywire is headquartered in Boston, MA, USA, with global offices. For more information, visit www.flywire.com. Follow Flywire on X (formerly known as Twitter), LinkedIn and Facebook.

**Excludes clients from Flywire's Sertifi and Invoiced acquisitions

Safe Harbor Statement

This release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, including, but not limited to, statements regarding Flywire's future operating results and financial position, Flywire's business strategy and plans, market growth, and Flywire's objectives for future operations. Flywire intends such forward-looking statements to be covered by the safe harbor provisions for forward-looking statements contained in Section 21E of the Securities Exchange Act of 1934 and the Private Securities Litigation Reform Act of 1995. In some cases, you can identify forward-looking statements by terms such as, but not limited to, "believe," "may," "will, " "potentially," "estimate," "continue," "anticipate," "intend," "could, " "would," "project," "target," "plan," "expect," or the negative of these terms, and similar expressions intended to identify forward-looking statements. Such forward-looking statements are based upon current expectations that involve risks, changes in circumstances, assumptions, and uncertainties. Important factors that could cause actual results to differ materially from those reflected in Flywire's forward-looking statements include, among others, Flywire's future financial performance, including its expectations regarding FX Neutral Revenue Less Ancillary Services growth, Adjusted EBITDA margin growth and foreign exchange rates. Risks that may cause actual results to differ materially from these forward looking statements include, but are not limited to: Flywire's ability to execute its business plan and effectively manage its growth; Flywire's cross-border expansion plans and ability to expand internationally; anticipated trends, growth rates, and challenges in Flywire's business and in the markets in which Flywire operates; the sufficiency of Flywire's cash and cash equivalents to meet its liquidity needs; political, economic, foreign

currency exchange rate, inflation, legal, social and health risks, that may affect Flywire's business or the global economy; Flywire's beliefs and objectives for future operations; Flywire's ability to develop and protect its brand; Flywire's ability to maintain and grow the payment volume that it processes; Flywire's ability to further attract, retain, and expand its client base; Flywire's ability to develop new solutions and services and bring them to market in a timely manner; Flywire's expectations concerning relationships with third parties, including financial institutions and strategic partners; the effects of increased competition in Flywire's markets and its ability to compete effectively; recent and future acquisitions or investments in complementary companies, products, services, or technologies; uncertainties associated with the timing and scope of future repurchases by FLYW of its common stock under its repurchase program, which may be discontinued, accelerated, suspended or delayed at any time due to various factors, including market conditions and the level of other investing activities and uses of cash; Flywire's ability to enter new client verticals, including its relatively new hospitality sector; Flywire's expectations regarding anticipated technology needs and developments and its ability to address those needs and developments with its solutions; Flywire's expectations regarding its ability to meet existing performance obligations and maintain the operability of its solutions; Flywire's expectations regarding the effects of existing and developing laws and regulations, including with respect to payments and financial services, taxation, privacy and data protection; Flywire's ability to adapt its business to changes in government policy regarding tariffs and immigration; economic and industry trends, including the risk of a global recession, projected growth, or trend analysis; the effects of global events and geopolitical conflicts, including without limitation the ongoing hostilities in Ukraine and involving Israel, Hamas and Iran; Flywire's ability to adapt to recommended or implemented U.S. policy changes, in particular those that impact higher education, the desire for foreign students to study in the U.S., immigration and visa policy, and changes to regulatory agencies and depth of enforcement of regulations; Flywire's ability to adapt to changes in U.S. federal income or other tax laws or the interpretation of tax laws, including the Inflation Reduction Act of 2022 and The One Big Beautiful Bill Act of 2025; Flywire's ability to attract and retain qualified employees; Flywire's ability to maintain, protect, and enhance its intellectual property; Flywire's ability to maintain the security and availability of its solutions; the increased expenses associated with being a public company; the future market price of Flywire's common stock; and other factors that are described in the "Risk Factors" and "Management's Discussion and Analysis of Financial Condition and Results of Operations" sections of Flywire's Annual Report on Form 10-K for the year ended December 31, 2025 and Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, which are on file with the Securities and Exchange Commission (SEC) and available on the SEC's website at https://www.sec.gov/. Additional factors may be described in those sections of Flywire's Quarterly Report on Form 10-Q for the quarter ended June 30, 2026, expected to be filed in the third quarter of 2026. The information in this release is provided only as of the date of this release, and Flywire undertakes no obligation to update any forward-looking statements contained in this release on account of new information, future events, or otherwise, except as required by law.

Contacts

Investor Relations:

Masha Kahn

ir@Flywire.com

Media:

Sarah King

Media@Flywire.com

 
Condensed Consolidated Statements of Operations and 
 Comprehensive Income (Loss) 
(Unaudited) (Amounts in thousands, except share and 
 per share amount) 
 
                     Three Months Ended June 30,     Six Months Ended June 30, 
                         2026           2025           2026            2025 
                     -------------  -------------  -------------  --------------- 
Revenue              $    167,744   $    131,891   $    355,856   $    265,343 
Costs and operating 
expenses: 
Payment processing 
 services costs            74,748         53,887        152,199        104,450 
Technology and 
 development               18,387         17,106         37,819         34,017 
Selling and 
 marketing                 38,913         38,377         79,407         74,946 
General and 
 administrative            38,467         30,175         78,420         63,233 
Restructuring                  --          1,351             --          8,690 
Total costs and 
 operating 
 expenses                 170,515        140,896        347,845        285,336 
                      -----------    -----------    -----------    ----------- 
(Loss) income from 
 operations          $     (2,771)  $     (9,005)  $      8,011   $    (19,993) 
                      -----------    -----------    -----------    ----------- 
Other income 
(expense): 
Interest expense             (312)        (1,065)          (615)        (1,789) 
Interest income               656          1,089          1,571          4,023 
(Loss) gain from 
 remeasurement of 
 foreign currency          (2,890)         3,947            404          7,523 
Gain on 
 available-for-sale 
 debt securities               --              8             --            166 
Total other income 
 (expense), net            (2,546)         3,979          1,360          9,923 
                      -----------    -----------    -----------    ----------- 
(Loss) income 
 before income 
 taxes                     (5,317)        (5,026)         9,371        (10,070) 
Provision for 
 income taxes               2,830          6,981          5,000          6,097 
Net (loss) income    $     (8,147)  $    (12,007)  $      4,371   $    (16,167) 
Foreign currency 
 translation 
 adjustment                 2,877          6,655          1,976          9,332 
Unrealized losses 
 on 
 available-for-sale 
 debt securities, 
 net of taxes                 (13)           (36)           (47)          (165) 
Total other 
 comprehensive 
 income              $      2,864   $      6,619   $      1,929   $      9,167 
                      -----------    -----------    -----------    ----------- 
Comprehensive 
 (loss) income       $     (5,283)  $     (5,388)  $      6,300   $     (7,000) 
                      ===========    ===========    ===========    =========== 
Net (loss) income 
 attributable to 
 common 
 stockholders -- 
 basic and diluted   $     (8,147)  $    (12,007)  $      4,371   $    (16,167) 
Net (loss) income 
 per share 
 attributable to 
 common 
 stockholders -- 
 basic               $      (0.07)  $      (0.10)  $       0.04   $      (0.13) 
Net (loss) income 
 per share 
 attributable to 
 common 
 stockholders -- 
 diluted             $      (0.07)  $      (0.10)  $       0.03   $      (0.13) 
Weighted average 
 common shares 
 outstanding -- 
 basic                122,404,404    121,852,349    122,290,676    122,539,986 
Weighted average 
 common shares 
 outstanding -- 
 diluted              122,404,404    121,852,349    128,361,845    122,539,986 
 
 
                 Condensed Consolidated Balance Sheets 
          (Unaudited) (Amounts in thousands, except par value 
                      per share and share amounts) 
 
                                            June 30,      December 31, 
                                              2026            2025 
                                           -----------  ---------------- 
Assets 
Current assets: 
Cash and cash equivalents                  $  282,392    $    330,303 
Short-term investments                         11,792          24,692 
Accounts receivable, net                       38,836          34,776 
Unbilled receivables, net                      21,291          20,522 
Funds receivable from payment partners        108,703         155,455 
Prepaid expenses and other current assets      41,458          36,540 
                                            ---------       --------- 
Total current assets                          504,472         602,288 
Property and equipment, net                    26,420          22,125 
Intangible assets, net                        177,743         189,050 
Goodwill                                      407,025         406,507 
Other assets                                   47,326          33,343 
Total assets                               $1,162,986    $  1,253,313 
                                            =========       ========= 
Liabilities and Stockholders' Equity 
Current liabilities: 
Accounts payable                           $   18,208    $     15,298 
Funds payable to clients                      235,496         310,799 
Accrued expenses and other current 
 liabilities                                   56,739          55,715 
Deferred revenue                               20,474          19,951 
                                            ---------       --------- 
Total current liabilities                     330,917         401,763 
Deferred tax liabilities                       12,648          12,900 
Other liabilities                               2,831           3,479 
                                            ---------       --------- 
Total liabilities                             346,396         418,142 
                                            ---------       --------- 
Commitments and contingencies 
Stockholders' equity: 
Preferred stock, $0.0001 par value; 
10,000,000 shares authorized, none issued 
and outstanding as of June 30, 2026 and 
December 31, 2025                                  --              -- 
Voting common stock, $0.0001 par value; 
 2,000,000,000 shares authorized, 
 133,968,610 shares issued and 
 121,609,147 shares outstanding as of 
 June 30, 2026; 130,335,519 shares issued 
 and 120,086,090 shares outstanding as of 
 December 31, 2025                                 13              13 
Non-voting common stock, $0.0001 par 
value; 10,000,000 shares authorized, none 
issued and outstanding as of June 30, 
2026, and 1,873,320 shares issued and 
outstanding as of December 31, 2025, 
respectively                                       --              -- 
Treasury voting common stock, at cost; 
 12,359,463 and 10,249,429 shares as of 
 June 30, 2026 and December 31, 2025, 
 respectively                                (177,411)       (118,636) 
Additional paid-in capital                  1,142,573       1,108,679 
Accumulated other comprehensive income          4,417           2,488 
Accumulated deficit                          (153,002)       (157,373) 
                                            ---------       --------- 
Total stockholders' equity                    816,590         835,171 
Total liabilities and stockholders' 
 equity                                    $1,162,986    $  1,253,313 
                                            =========       ========= 
 
 
             Condensed Consolidated Statement of Cash Flows 
                   (Unaudited) (Amounts in thousands) 
 
                                            Six Months Ended June 30, 
                                         ------------------------------- 
                                              2026             2025 
                                         ---------------  -------------- 
Cash flows from operating activities: 
Net income (loss)                         $       4,371   $   (16,167) 
Adjustments to reconcile net income 
(loss) to net cash provided by (used 
in) operating activities: 
Unrealized gain from remeasurement of 
 foreign currency                                (4,397)       (9,747) 
Depreciation and amortization                    15,302        12,270 
Stock-based compensation expense                 34,847        35,740 
Amortization of deferred contract costs           1,130           768 
Change in fair value of contingent 
 consideration                                    1,727          (502) 
Deferred tax provision                           (2,387)        1,003 
Change in provision for uncollectible 
 accounts                                           607           252 
Amortization of debt issuance costs                 197            92 
Net accretion of discounts and 
 amortization of premiums on 
 investments                                        (16)         (595) 
Other                                                --          (166) 
Changes in operating assets and 
liabilities, net of acquisitions: 
Accounts receivable                              (4,709)           94 
Unbilled receivables                               (752)       (1,518) 
Funds receivable from payment partners           49,244         2,090 
Prepaid expenses, other current assets 
 and other assets                               (16,989)      (16,247) 
Funds payable to clients                        (73,365)      (62,572) 
Accounts payable, accrued expenses and 
 other current liabilities                          736        (2,138) 
Other liabilities                                  (793)         (622) 
Deferred revenue                                    501        (2,914) 
Net cash provided by (used in) 
 operating activities                             5,254       (60,879) 
                                             ----------    ---------- 
Cash flows from investing activities: 
Acquisitions of businesses, net of cash 
 acquired                                            --      (319,835) 
Purchase of short-term and long-term 
 investments                                         --       (14,802) 
Proceeds from the maturity and sale of 
 short-term and long-term investments            12,707       142,334 
Capitalization of internally developed 
 software                                        (6,492)       (3,392) 
Purchases of property and equipment                (412)         (734) 
Net cash provided by (used in) 
 investing activities                             5,803      (196,429) 
                                             ----------    ---------- 
Cash flows from financing activities: 
Proceeds from issuance of revolving 
 credit facility                                     --       125,000 
Payment of revolving credit facility                 --       (65,000) 
Contingent consideration paid for 
 acquisitions                                        --        (2,710) 
Payments of tax withholdings for net 
 settled equity awards                           (5,351)       (2,364) 
Common stock repurchased including 
 related costs                                  (30,523)      (54,304) 
Non-voting common stock repurchased and 
 retired                                        (29,036)           -- 
Proceeds from the issuance of stock 
 under Employee Stock Purchase Plan               1,592         1,242 
Proceeds from exercise of stock options           2,157         1,753 
Net cash (used in) provided by 
 financing activities                           (61,161)        3,617 
                                             ----------    ---------- 
Effect of exchange rates changes on 
 cash and cash equivalents                        2,193         8,135 
                                             ----------    ---------- 
Net change in cash and cash equivalents         (47,911)     (245,556) 
Cash and cash equivalents, beginning of 
 period                                         330,303       495,242 
Cash and cash equivalents, end of 
 period                                   $     282,392   $   249,686 
                                             ==========    ========== 
 

* We have revised the six months ended June 30, 2025, Condensed Consolidated Statements of Cash Flows to correct classification errors identified and previously disclosed in our Form 10-Q during the nine month ended September 30, 2025.

 
             Reconciliation of Non-GAAP Financial Measures 
         (Unaudited) (Amounts in millions, except percentages) 
 
All dollar amounts in the tables below are rounded 
 and as a result, certain amounts may not recalculate 
 using the rounded amounts provided. 
 
Revenue Less Ancillary Services, Adjusted Gross 
Profit, and Adjusted Gross Margin 
 
                           Three Months Ended     Six Months Ended June 
                                June 30,                   30, 
                         ----------------------  ----------------------- 
(dollars in millions)       2026        2025        2026        2025 
----------------------   ----------  ----------  ----------  ----------- 
Revenue                  $167.7      $131.9      $355.9      $265.3 
Adjusted to exclude 
gross up for: 
Pass-through cost for 
 printing and mailing      (3.9)       (4.2)       (7.9)       (8.7) 
Marketing fees               --        (0.1)       (0.1)       (0.5) 
Revenue Less Ancillary 
 Services                $163.8      $127.5      $347.8      $256.2 
                          =====       =====       =====       =====  === 
Payment processing 
 services costs            74.7        53.9       152.2       104.5 
Hosting and 
 amortization costs 
 within technology and 
 development expenses       3.4         2.9         7.3         5.3 
Cost of Revenue          $ 78.2      $ 56.7      $159.5      $109.8 
                          =====       =====       =====       =====  === 
Adjusted to: 
Exclude printing and 
 mailing costs             (3.9)       (4.2)       (7.9)       (8.7) 
Offset marketing fees 
 against related costs       --        (0.1)       (0.1)       (0.5) 
Exclude depreciation 
 and amortization          (3.1)       (2.7)       (6.9)       (4.8) 
Adjusted Cost of 
 Revenue                 $ 71.1      $ 49.7      $144.6      $ 95.8 
Gross Profit             $ 89.6      $ 75.1      $196.4      $155.6 
Gross Margin               53.4%       57.0%       55.2%       58.7% 
                          =====       =====       =====       ===== 
Adjusted Gross Profit    $ 92.7      $ 77.9      $203.2      $160.4 
Adjusted Gross Margin      56.6%       61.1%       58.4%       62.6% 
                          =====       =====       =====       ===== 
 
 
Revenue Less Ancillary Services Disaggregated by Revenue 
 Type 
(Unaudited) 
 
                             Three Months Ended June 30, 2026           Three Months Ended June 30, 2025 
                         -----------------------------------------  ----------------------------------------- 
                                          Platform and                               Platform and 
                                             other                                      other 
(dollars in millions)      Transaction      revenues     Revenue      Transaction      revenues     Revenue 
----------------------   ---------------  ------------  ----------  ---------------  ------------  ---------- 
Revenue                   $   135.9        $  31.8      $167.7       $   100.6        $  31.3      $131.9 
Adjusted to exclude 
gross up for: 
Pass-through cost for 
 printing and mailing            --           (3.9)       (3.9)             --           (4.2)       (4.2) 
Marketing fees                   --             --          --            (0.1)            --        (0.1) 
Revenue Less Ancillary 
 Services                 $   135.9        $  28.0      $163.8       $   100.5        $  27.1      $127.5 
                             ======  ===      ====       =====          ======  ===      ====       ===== 
Percentage of Revenue          81.0%          19.0%      100.0%           76.3%          23.7%      100.0% 
Percentage of Revenue 
 Less Ancillary 
 Services                      82.9%          17.1%      100.0%           78.8%          21.2%      100.0% 
 
 
                              Six Months Ended June 30, 2026             Six Months Ended June 30, 2025 
                         -----------------------------------------  ----------------------------------------- 
                                          Platform and                               Platform and 
                                             other                                      other 
(dollars in millions)      Transaction      revenues     Revenue      Transaction      revenues     Revenue 
----------------------   ---------------  ------------  ----------  ---------------  ------------  ---------- 
Revenue                   $   291.1        $  64.8      $355.9       $   209.1        $  56.3      $265.3 
Adjusted to exclude 
gross up for: 
Pass-through cost for 
 printing and mailing            --           (7.9)       (7.9)             --           (8.7)       (8.7) 
Marketing fees                 (0.1)            --        (0.1)           (0.5)            --        (0.5) 
Revenue Less Ancillary 
 Services                 $   291.0        $  56.8      $347.8       $   208.6        $  47.6      $256.2 
                             ======  ===      ====       =====          ======  ===      ====       ===== 
Percentage of Revenue          81.8%          18.2%      100.0%           78.8%          21.2%      100.0% 
Percentage of Revenue 
 Less Ancillary 
 Services                      83.7%          16.3%      100.0%           81.4%          18.6%      100.0% 
 
 
FX Neutral Revenue Less Ancillary Services 
(Unaudited) 
 
                           Three Months              Six Months Ended 
                          Ended June 30,    Growth       June 30,       Growth 
                         ----------------            ---------------- 
(dollars in millions)     2026     2025      Rate     2026     2025      Rate 
----------------------   -------  -------  --------  -------  -------  -------- 
Revenue                  $167.7   $131.9   27.2%     $355.9   $265.3   34.1% 
Ancillary services         (3.9)    (4.3)              (8.1)    (9.2) 
                          -----    -----              -----    ----- 
Revenue Less Ancillary 
 Services                 163.8    127.5   28.5%      347.8    256.2   35.7% 
Effects of foreign 
 currency rate 
 fluctuations              (2.0)      --               (9.4)      -- 
FX Neutral Revenue Less 
 Ancillary Services      $161.8   $127.5   26.9%     $338.4   $256.2   32.1% 
                          =====    =====              =====    ===== 
 
 
Reconciliation of Non-GAAP Operating 
Expenses 
(Unaudited) 
 
                           Three Months      Six Months Ended 
                          Ended June 30,         June 30, 
                         -----------------  ------------------ 
(dollars in millions)     2026     2025      2026      2025 
----------------------   ------  ---------  -------  --------- 
GAAP Technology and 
 development             $18.4   $17.1      $ 37.8   $ 34.0 
(-) Stock-based 
 compensation expense 
 and related taxes        (2.5)   (3.2)       (5.8)    (6.4) 
(-) Depreciation and 
 amortization             (1.6)   (1.6)       (3.4)    (3.3) 
Non-GAAP Technology and 
 development             $14.2   $12.3      $ 28.6   $ 24.3 
                          ====    ====       =====    ===== 
 
GAAP Selling and 
 marketing               $38.9   $38.4      $ 79.4   $ 74.9 
(-) Stock-based 
 compensation expense 
 and related taxes        (6.0)   (4.9)      (11.1)    (9.2) 
(-) Depreciation and 
 amortization             (4.5)   (4.3)       (9.8)    (7.3) 
Non-GAAP Selling and 
 marketing               $28.5   $29.2      $ 58.6   $ 58.4 
                          ====    ====       =====    ===== 
 
GAAP General and 
 administrative          $38.5   $30.2      $ 78.4   $ 63.2 
(-) Stock-based 
 compensation expense 
 and related taxes        (9.2)   (9.3)      (18.6)   (17.7) 
(-) Depreciation and 
 amortization             (1.0)   (0.8)       (2.0)    (1.6) 
(-) Change in fair 
 value of contingent 
 consideration            (0.5)    0.7        (1.7)     0.5 
(-) Acquisition related 
 transaction costs          --    (0.1)         --     (2.5) 
Non-GAAP General and 
 administrative          $27.7   $20.7      $ 56.0   $ 41.9 
                          ====    ====       =====    ===== 
 
 
EBITDA, Adjusted EBITDA, and Adjusted EBITDA 
Margin 
(Unaudited) 
 
                           Three Months Ended    Six Months Ended June 
                                June 30,                  30, 
(dollars in millions)      2026        2025        2026        2025 
                         ---------  -----------  ---------  ---------- 
Net (loss) income        $(8.1)     $(12.0)      $ 4.4      $(16.2) 
Interest expense           0.3         1.0         0.6         1.8 
Interest income           (0.7)       (1.1)       (1.6)       (4.0) 
Provision for income 
 taxes                     2.8         7.0         5.0         6.1 
Depreciation and 
 amortization expense      7.9         7.2        16.5        13.0 
EBITDA                     2.2         2.1        24.9         0.7 
Stock-based 
 compensation expense 
 and related taxes        17.8        17.3        35.5        33.3 
Change in fair value of 
 contingent 
 consideration             0.5        (0.7)        1.7        (0.5) 
Loss (gain) from 
 remeasurement of 
 foreign currency          2.9        (3.9)       (0.4)       (7.5) 
Gain on 
 available-for-sale 
 debt securities            --          --          --        (0.2) 
Indirect taxes related 
 to intercompany 
 activity                  0.6         0.4         1.5         1.0 
Acquisition-related 
 transaction costs          --         0.1          --         2.5 
Restructuring               --         1.4          --         8.7 
Adjusted EBITDA          $24.0      $ 16.6       $63.3      $ 38.0 
                          ====       =====  ===   ====       ===== 
Adjusted EBITDA margin    14.6%       13.0%       18.2%       14.8% 
 

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