Spotify Files 6-K with Q3 2024 Financials

Ticker: SPOT · Form: 6-K · Filed: 2024-11-13T00:00:00.000Z

Sentiment: neutral

Topics: financials, quarterly-report, sec-filing

Related Tickers: SPOT

TL;DR

Spotify dropped its Q3 2024 financials in a 6-K filing.

AI Summary

Spotify Technology S.A. filed a Form 6-K on November 13, 2024, reporting its interim condensed consolidated financial statements for the period ending September 30, 2024. The filing includes statements of operations and comprehensive income/(loss) for the three and nine months ended on that date.

Why It Matters

This filing provides investors with an update on Spotify's financial performance and position as of the end of the third quarter of 2024.

Risk Assessment

Risk Level: low — This is a routine financial filing providing updated financial statements.

Key Players & Entities

FAQ

What period do the interim condensed consolidated financial statements cover?

The financial statements cover the three and nine months ended September 30, 2024.

What is the filing type and date?

The filing is a Form 6-K, filed on November 13, 2024.

What is the company's principal executive office address?

The principal executive office is located at 33 Boulevard Prince Henri, L-1724 Luxembourg, Grand Duchy of Luxembourg.

Does Spotify file annual reports under Form 20-F or 40-F?

Spotify files annual reports under cover of Form 20-F.

What is the SIC code for Spotify Technology S.A.?

The Standard Industrial Classification (SIC) code is 4832, for Radio Broadcasting Stations.

Filing Stats: 4,648 words · 19 min read · ~15 pages · Grade level 18.3 · Accepted 2024-11-12 17:53:13

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 September 30, Nine months ended September 30, Note 2024 2023 2024 2023 Revenue 20 3,988 3,357 11,431 9,576 Cost of revenue 2,748 2,472 8,075 7,159 Gross profit 1,240 885 3,356 2,417 Research and development 342 369 1,110 1,257 Sales and marketing 332 355 999 1,101 General and administrative 112 129 359 430 786 853 2,468 2,788 Operating income(loss) 454 32 888 (371) Finance income 4 66 55 201 115 Finance costs 4 (122) (14) (247) (118) Finance (costs)income - net (56) 41 (46) (3) Income(loss) before tax 398 73 842 (374) Income tax expense 5 98 8 71 88 Net income(loss) attributable to owners of the parent 300 65 771 (462) Earnings(loss) per share attributable to owners of the parent Basic 6 1.49 0.33 3.86 (2.38) Diluted 6 1.45 0.33 3.74 (2.38) Weighted-average ordinary shares outstanding Basic 6 201,575,568 194,881,723 199,855,305 194,292,937 Diluted 6 207,399,501 198,012,369 206,034,643 194,292,937 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 September 30, Nine months ended September 30, Note 2024 2023 2024 2023 Net income(loss) attributable to owners of the parent 300 65 771 (462) Other comprehensive (loss)income 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 8 (4) 7 1 Change in net unrealized gain or loss on cash flow hedging instruments 13, 19 (1) (6) (3) (13) Change in foreign currency translation adjustment (42) 31 (14) 9 Items not to be subsequently reclassified to interim condensed consolidated statement of operations (net of

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