UiPath cut stock compensation to $45.0m over five quarters — then granted 5.3m PSUs
FY2027 Q2 10-Q: share-based compensation fell from $78.0m to $45.0m across five quarters. On September 3 the company granted senior management 5.3 million PSUs on two stock price hurdles, to be met by July 2029 and July 2031. The hurdles themselves are not disclosed
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UiPath, Inc. Form 10-Q (fiscal 2027 second quarter, ended 2026-07-31, accession 0001734722-26-000050): Note 16, Subsequent Events (PSU grant); Note 15, Related Party Transactions; consolidated statements of operations, cash flows and balance sheet. Quarterly figures cross-checked against SEC XBRL Company Facts.
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Note 16 of UiPath's (PATH) second-quarter report for fiscal 2027 is a single paragraph. On September 3, 2026 the company granted certain members of senior management 5.3 million PSUs, subject to two stock price hurdles to be satisfied by July 31, 2029 and July 31, 2031, and to service vesting. In the same report, quarterly share-based compensation came in at $45.0m, down for the fifth quarter running.
In plain terms
UiPath makes software that automates office work. The cost of paying staff in shares had fallen for five quarters in a row, easing the charge against profit. Then on September 3, days after this quarter closed, the company promised senior management 5.3 million shares on condition the share price reaches set levels. The report does not say what those levels are.
What happened
UiPath (PATH) makes software that automates office work. Its fiscal year ends in late January, so this second quarter closed on July 31, 2026.
Note 16, Subsequent Events, is one paragraph.
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.
It happened after the quarter closed and before the report was filed, so none of it is in this quarter's figures.
The cash flow statement in the same report runs the other way. Share-based compensation has fallen for five quarters.
Quarter
Share-based compensation
Five quarters ago
$78.0m
Four quarters ago
$71.5m
Three quarters ago
$64.8m
Prior quarter
$53.3m
This quarter
$45.0m
That is 11.0% of quarterly revenue, and a 42% decline across the five quarters.
What the note leaves outSubscribers
Shrinking the count while promising moreSubscribers
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UiPath, Inc. Form 10-Q (fiscal 2027 second quarter, ended 2026-07-31, accession 0001734722-26-000050): Note 16, Subsequent Events (PSU grant); Note 15, Related Party Transactions; consolidated statements of operations, cash flows and balance sheet. Quarterly figures cross-checked against SEC XBRL Company Facts. · SEC EDGAR · This article is not investment advice. Disclaimer
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