Reworded10-Q Sep 8, 2026 vs 10-K Mar 25, 2026
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/CIK 0001734722
/10-K filed Mar 25, 2026, compared with Mar 24, 2025
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NYSE
Technology · Software
UiPath, Inc. PATH
New risk paragraphs, branching off last year
Each branch is a paragraph in Risk Factors with nothing like it in the 10-K filed Mar 24, 2025. A box jumps to the paragraph as filed, below.
Paragraphs with nothing like them in last year's 10-K
12 paragraphs in Risk Factors of the 10-K filed Mar 25, 2026 with nothing like them in the 10-K filed Mar 24, 2025. Quoted exactly. Paragraphs that were only edited are under 10-K change.
•global tensions and conflict in areas where we have customers or employees; and
that the expansion of and improvements to our internal infrastructure will be effectively implemented on a timely basis, if at all, and such failures could harm our business, financial condition, and results of operations.
considered in several other states, as well as at the federal and local levels, and we expect more states to pass similar laws in the future. These developments further complicate our compliance efforts, and increase legal risk and compliance costs for us, the third parties with whom we do business, and our customers.
such as conducting transfer impact assessments to determine whether additional security measures are necessary to protect the at-issue personal data.
It may be difficult and costly to detect, investigate, mitigate, contain, and remediate a security incident. Our efforts to do so may not be successful. Actions taken by us or the third parties with whom we do business to detect, investigate, mitigate, contain, and remediate a security incident could result in outages, data losses, and disruptions of our business. Threat actors may also gain access to other networks and systems after a compromise of our networks and systems. For example, threat actors may use an initial compromise of one part of our environment to gain access to other parts of our environment, or leverage a compromise of our networks or systems to gain access to the networks or systems of third parties with whom we do business, such as through phishing or supply chain attacks.
Show the other 7
incidents. Such disclosures are costly, and the disclosures or the failure to comply with such requirements could lead to adverse consequences.
Accordingly, despite our efforts, we may be unable to prevent third parties from infringing upon, misappropriating, or otherwise violating our intellectual property rights. Any of the foregoing could adversely impact our business, financial condition, and results of operations.
for some period of time, there may currently be pending applications, unknown to us, that later result in issued patents that could cover our current or future technologies or products.
We currently operate internationally, and a component of our growth strategy involves the further expansion of our operations and customer base internationally. Customers outside the U.S. generated 54% and 56% of our
•heightened risk or perceived risk related to privacy and data security in specific countries;
side agreement, which further clarify certain operational, transitional, and interaction rules. Despite this additional guidance, the timing, scope and manner of implementation of Pillar Two continue to vary by jurisdiction, and uncertainty remains regarding the extent to which U.S. tax rules will align with, diverge from, or interact with these regimes.
profession gives authority to a statement made by that person or entity and who has prepared or certified any part of the documents underlying the offering.
Paragraphs in the 10-Q filed Sep 8, 2026 that were not in the one before
New in the latest 10-Q
8 paragraphs in the 10-Q filed Sep 8, 2026 with nothing like them in the 10-Q filed Jun 4, 2026 (at least half the words must differ; new numbers alone do not count). Quoted exactly, grouped by the item heading above them. This is text that changed, not a judgement of how serious it is.
Financial statements and notes
The WorkFusion acquisition was accounted for as a business combination. The following table summarizes the allocation of purchase price to the assets acquired and liabilities assumed as of the acquisition date (in thousands):
Read in the 10-Q
The following table sets forth the identifiable intangible assets acquired and their estimated useful lives as of the acquisition date:
Read in the 10-Q
The acquisition of WorkFusion generated goodwill of $ 58.2 million representing expected synergies and acquired skilled workforce. None of this goodwill is deductible for tax purposes.
Read in the 10-Q
promulgated thereunder. On October 27, 2025, defendants moved to dismiss the second amended complaint in its entirety.
Read in the 10-Q
Further, negotiations for the bilateral advance pricing agreement between the Japanese and Romanian tax authorities have successfully concluded, with the agreement approved by both tax authorities confirming our transfer pricing model.
Read in the 10-Q
Show the other 3
On September 3, 2026, we granted a total of 5.3 million PSUs to certain members of senior management under the 2021 Plan, subject to (i) market conditions tied to two stock price hurdles that must be satisfied by July 31, 2029 and July 31, 2031, respectively; and (ii) service-based vesting requirements.
Read in the 10-Q
Workforce restructuring actions undertaken during the three and six months ended July 31, 2026 were immaterial.
Read in the 10-Q
results. Moreover, our presentation of ARR may differ from similarly titled metrics presented by other companies and may not be comparable to such other metrics.
Read in the 10-Q
The 10-Q's risk factors against the 10-K
Item 1A of the 10-Q filed Sep 8, 2026 against Item 1A of the 10-K filed Mar 25, 2026.
A 10-Q repeats only the risks that changed, so a 10-K paragraph that is missing from it is not counted as removed.
Added is a paragraph with nothing like it in the 10-K, Reworded a sentence that is in both with several words changed,
Quiet changes a sentence in both where one to four words changed and one is a hedge or a modal
(cut words struck through, new words highlighted).
Text on the page, not a score; each links to the filing at sec.gov.
What the 10-Q itself says about its risk factors:There have been no material changes to the risk factors previously disclosed in Part I, Item 1A of the 2026 Form 10-K.
Read in the 10-Q
Reworded10-Q Sep 8, 2026 vs 10-K Mar 25, 2026
Our operations and financial results are subject to various risks and uncertainties, including those described below. some of which are beyond our control.
Phrases used for the first time
Two-word phrases in Risk Factors of the 10-K filed Mar 25, 2026 that are in none of the 1 earlier 10-Ks stored, back to Mar 24, 2025
second amended ×3data act ×2detect investigate ×2investigate mitigate ×2mitigate contain ×2remediate security ×2tax rules ×2exchange corporate ×2performance stock ×2
Where each one is used
- second amended: In addition to the effects of our dual class structure, provisions in our amended and restated certificate of incorporation and second amended and restated bylaws may have the effect of delaying or preventing a change in control or changes in our management. Our amended and restated certificate of incorporation and...
- data act: Certain jurisdictions have enacted data localization laws and cross-border personal data transfer laws, which could make it more difficult to transfer information across jurisdictions (such as transferring or receiving data that originates in the EU or in other foreign jurisdictions). For example, the EU Data Act...
- detect investigate: It may be difficult and costly to detect, investigate, mitigate, contain, and remediate a security incident. Our efforts to do so may not be successful. Actions taken by us or the third parties with whom we do business to detect, investigate, mitigate, contain, and remediate a security incident could result in...
- investigate mitigate: It may be difficult and costly to detect, investigate, mitigate, contain, and remediate a security incident. Our efforts to do so may not be successful. Actions taken by us or the third parties with whom we do business to detect, investigate, mitigate, contain, and remediate a security incident could result in...
- mitigate contain: It may be difficult and costly to detect, investigate, mitigate, contain, and remediate a security incident. Our efforts to do so may not be successful. Actions taken by us or the third parties with whom we do business to detect, investigate, mitigate, contain, and remediate a security incident could result in...
- remediate security: It may be difficult and costly to detect, investigate, mitigate, contain, and remediate a security incident. Our efforts to do so may not be successful. Actions taken by us or the third parties with whom we do business to detect, investigate, mitigate, contain, and remediate a security incident could result in...
- tax rules: The tax regimes that we are subject to or operate under, including income and non-income taxes, may be subject to significant change. Changes in tax laws, regulations, or rulings, or changes in interpretations of existing laws and regulations, could materially affect our financial condition and results of...
- exchange corporate: Because our CEO, co-founder, and Chairman, Daniel Dines, collectively with his controlled entities, holds all our outstanding shares of Class B common stock and beneficially owns shares representing in excess of 50% of the voting power of our outstanding capital stock, we are eligible to elect the “controlled...
Used at least twice, small words left out. Counted, not picked: a phrase can be new because the company renamed something.
What was taken out
14 paragraphs of last year's Risk Factors with nothing like them now. The longest are quoted.
Sources
Item 1A of each 10-K and 10-Q on EDGAR, quoted exactly. Each paragraph links to the filing at sec.gov.
Also
10-K change: what was reworded or cut, section by section.
Work with it
Excel workbook · CSV. Google Sheet that stays up to date: paste =IMPORTDATA("https://tickdelta.com/company/PATH/export.csv") into a cell.