UPWORK, INC

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Net income ($4.1m) ($19.9m) ($16.7m) ($22.9m) ($56.2m) ($89.9m) $46.9m $215.6m $115.4m
Depreciation and amortization $4.2m $4.9m $6.7m $10.2m $10.3m $8.1m $9.4m $14.8m $25.7m
Amortization of debt issuance costs $49k $77k $52k $61k $1.2m $3.0m $2.1m $1.8m $1.8m
Amortization of operating lease asset $3.9m $3.9m $3.5m $3.1m $3.3m $2.8m $741k
Deferred taxes $0 $0 ($129.3m) $18.5m
Gain on early extinguishment of convertible senior notes $0 $0 ($38.9m) $0 $0
Operating lease liability ($1.5m) ($1.9m) ($1.2m) ($5.4m) ($5.9m) ($4.4m) $188k
Provision for transaction losses $4.2m $5.1m $3.1m $2.9m $5.2m $23.3m $8.7m $5.5m $6.7m
Accretion of discount on purchases of marketable securities, net $0 $0 ($1.2m) ($320k) $298k ($1.5m) ($14.4m) ($11.9m) ($8.2m)
Tides Foundation common stock warrant expense $0 $226k $711k $750k $750k $750k $750k $750k $750k
Stock-based compensation expense $6.8m $10.4m $18.8m $25.5m $53.6m $75.5m $74.2m $68.4m $65.4m
Trade and client receivables ($8.9m) $3.5m ($10.9m) ($20.0m) ($24.6m) ($20.2m) ($47.7m) ($4.8m) ($3.3m)
Prepaid expenses and other assets ($479k) ($1.3m) ($2.1m) ($1.2m) ($7.0m) ($630k) $146k ($656k) ($2.6m)
Accounts payable $74k $1.6m ($1.5m) $5.8m ($1.4m) $2.6m ($2.5m) $969k ($1.2m)
Accrued expenses and other liabilities ($6.1m) $2.8m ($3.0m) $15.4m $10.3m $3.7m $5.7m $4.7m $27.7m
Deferred revenue $20k $109k $4.4m $4.0m $7.5m $4.3m ($14.5m) ($10.9m) $489k
Purchases of marketable securities $0 $0 ($168.8m) ($107.3m) ($525.3m) ($581.9m) ($709.2m) ($362.3m) ($485.2m)
Proceeds from maturities of marketable securities $0 $0 $84.5m $117.5m $102.5m $521.2m $648.8m $486.9m $420.4m
Proceeds from sale of marketable securities $0 $0 $165.0m $41.8m $11.3m
Purchase of an intangible asset $0 $0 ($3.0m) $0 $0
Purchases of property and equipment ($1.8m) ($3.0m) ($10.8m) ($6.3m) ($1.0m) ($1.2m) ($692k) ($3.5m) ($5.8m)
Internal-use software and platform development costs ($489k) ($3.8m) ($5.9m) ($8.0m) ($5.1m) ($7.5m) ($12.7m) ($10.9m) ($19.3m)
Change in escrow funds payable, net ($4.3m) $25.4m $10.0m ($6.7m)
Proceeds from employee stock purchase plan $0 $0 $6.4m $4.9m $4.8m $3.8m $4.1m $4.8m $3.9m
Net cash paid for early extinguishment of convertible senior notes $0 $0 ($171.3m) $0 $0
Right-of-use asset recognized $0 $0 $4.4m $0
Property and equipment purchased but not yet paid $114k $2.8m $161k $37k $22k $0 $27k $26k $0
Internal-use software and platform development costs incurred but not yet paid $0 $130k $684k $286k $106k $73k $215k $400k $1.1m
Net cash provided by operating activities ($4.0m) $13.7m $1.1m $22.4m $10.8m $6.6m $27.2m $153.6m $248.3m
Acquisition of business, net of cash acquired $0 $0 ($14.3m) ($58.4m)
Net cash (used in) provided by investing activities ($2.3m) ($6.8m) ($100.9m) ($4.1m) ($429.0m) ($69.5m) $88.3m $137.6m ($136.9m)
Proceeds from exercises of stock options and common stock warrant $2.5m $8.2m $18.2m $31.0m $7.2m $1.6m $2.0m $3.3m $750k
Repurchase of common stock $0 $0 ($100.0m) ($136.0m)
Net cash used in financing activities $27.7m $112.1m $29.4m $54.6m $537.7m $6.1m ($114.3m) ($82.0m) ($138.0m)
NET CHANGE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH $21.4m $119.0m ($70.5m) $72.9m $119.6m ($56.8m) $1.2m $209.2m ($26.7m)
Cash, cash equivalents, and restricted cash—beginning of period $111.1m $230.1m $159.6m $232.5m $352.1m $295.2m $296.4m $505.6m $478.9m
Cash paid for interest $847k $2.0m $1.3m $764k $373k $1.5m $1.3m $920k $1.2m
Cash paid for income taxes $55k $13k $42k $0 $0 $0 $2.0m $4.6m $13.5m