Spotify Files Interim Financials for Q2 2024

Ticker: SPOT · Form: 6-K · Filed: 2024-07-24T00:00:00.000Z

Sentiment: neutral

Topics: financials, sec-filing, interim-report

Related Tickers: SPOT

TL;DR

Spotify dropped its Q2 2024 financials, check the 6-K for the latest numbers.

AI Summary

Spotify Technology S.A. filed a Form 6-K on July 24, 2024, reporting its interim condensed consolidated financial statements for the period ending June 30, 2024. The filing includes statements of operations and comprehensive income/(loss) for the three and six months ended on that date.

Why It Matters

This filing provides investors with an update on Spotify's financial performance for the second quarter of 2024, offering insights into revenue, expenses, and profitability trends.

Risk Assessment

Risk Level: low — This is a routine financial filing providing interim results, not indicating new or unusual risks.

Key Players & Entities

FAQ

What period do the interim condensed consolidated financial statements cover?

The interim condensed consolidated financial statements cover the three and six months ended June 30, 2024.

What form is being filed?

The company is filing a Form 6-K.

When was this Form 6-K filed?

This Form 6-K was filed on July 24, 2024.

What are the main financial statements included in this filing?

The filing includes the interim condensed consolidated statement of operations and the interim condensed consolidated statement of comprehensive income/(loss).

Is Spotify required to file annual reports under Form 20-F or 40-F?

Spotify Technology S.A. indicates it files annual reports under cover of Form 20-F.

Filing Stats: 4,645 words · 19 min read · ~15 pages · Grade level 18.4 · Accepted 2024-07-24 16:03:28

Filing Documents

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements 1 Interim condensed consolidated statement of operations 1 Interim condensed consolidated statement of comprehensive income( loss ) 2 Interim condensed consolidated statement of financial position 3 Interim condensed consolidated statement of changes in equity 4 Interim condensed consolidated statement of cash flows 6 Notes to the interim condensed consolidated financial statements 7

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 27

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 40

- OTHER INFORMATION

PART II - OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 43

Risk Factors

Item 1A. Risk Factors 43

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 43

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 43

Other Information

Item 5. Other Information 43

Signatures

Signatures 44 Table of Contents

- FINANCIAL INFORMATION

PART I - FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements Interim condensed consolidated statement of operations (Unaudited) (in millions, except share and per share data) Three months ended June 30, Six months ended June 30, Note 2024 2023 2024 2023 Revenue 20 3,807 3,177 7,443 6,219 Cost of revenue 2,695 2,411 5,327 4,687 Gross profit 1,112 766 2,116 1,532 Research and development 379 453 768 888 Sales and marketing 343 399 667 746 General and administrative 124 161 247 301 846 1,013 1,682 1,935 Operating income(loss) 266 (247) 434 (403) Finance income 4 76 33 135 60 Finance costs 4 (72) (27) (125) (104) Finance income(costs) - net 4 6 10 (44) Income(loss) before tax 270 (241) 444 (447) Income tax (benefit)expense 5 (4) 61 (27) 80 Net income(loss) attributable to owners of the parent 274 (302) 471 (527) Earnings(loss) per share attributable to owners of the parent Basic 6 1.37 (1.55) 2.37 (2.71) Diluted 6 1.33 (1.55) 2.30 (2.71) Weighted-average ordinary shares outstanding Basic 6 199,959,172 194,420,128 198,985,721 193,993,664 Diluted 6 206,119,851 194,420,128 205,123,767 193,993,664 The accompanying notes are an integral part of the interim condensed consolidated financial statements. -1- Table of Contents Interim condensed consolidated statement of comprehensive income(loss) (Unaudited) (in millions) Three months ended June 30, Six months ended June 30, Note 2024 2023 2024 2023 Net income(loss) attributable to owners of the parent 274 (302) 471 (527) Other comprehensive income(loss) Items that may be subsequently reclassified to interim condensed consolidated statement of operations (net of tax) Change in net unrealized gain or loss on short term investments 13, 19 1 (1) (1) 5 Change in net unrealized gain or loss on cash flow hedging instruments 13, 19 (3) (5) (2) (7) Change in foreign currency translation adjustment 6 (9) 28 (22) Items not to be subsequently reclassified to interim condensed consolidated statement of operations (net of tax)

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