{
  "docId": "019de072-3a78-72b6-a44c-46ff03269519",
  "docSlug": "506e5eb6bd8e0f517fabafa9f4c5145a",
  "documentTitle": "Roblox | Results Presentation Deck | 32 slides",
  "authorId": "roblox",
  "authorName": "Roblox",
  "documentKindSlug": "conference-presentation",
  "documentKindLabel": "Conference presentation",
  "sourceTypeSlug": "investor_relations",
  "sourceTypeLabel": "Investor relations",
  "presentationDate": "2022-02-01 00:00:00",
  "orientation": "landscape",
  "aspectRatio": 1.7777778,
  "pageNumber": 6,
  "pageCount": 32,
  "prevPage": 5,
  "nextPage": 7,
  "slideType": "appendix_methodology",
  "function": "present_framework",
  "density": "overcrowded",
  "nDataPoints": 12,
  "notes": "Explains the accounting treatment of bookings vs. recognized revenue over a 23-month user lifetime.",
  "elementsJson": null,
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019de072-3a78-72b6-a44c-46ff03269519/6",
  "deckHref": "/decks/019de072-3a78-72b6-a44c-46ff03269519",
  "deckJsonHref": "/decks/019de072-3a78-72b6-a44c-46ff03269519.json",
  "deckAnchorHref": "/decks/019de072-3a78-72b6-a44c-46ff03269519#slide-6",
  "components": [
    {
      "bbox": {
        "h": 0.08,
        "w": 0.9,
        "x": 0.05,
        "y": 0.82
      },
      "kind": "callout",
      "text": "Recognized in Month 1: Total Revenue recognized ($3) + Deferred Revenue ($22) = Bookings ($25)",
      "attrs": null,
      "subkind": "primary",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "780b80f3-4eff-40b4-9106-68671f99c726",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.45,
        "x": 0.15,
        "y": 0.45
      },
      "kind": "diagram",
      "text": "GAAP Revenue Recognition timeline for durable items",
      "attrs": null,
      "subkind": "process",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c7920e1f-0edf-4b6a-b46c-838a1909500f",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.5,
        "x": 0.07,
        "y": 0.18
      },
      "kind": "list",
      "text": "User spends $25 on the Roblox platform to purchase 2,500 Robux",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "4cde86d0-e31d-4074-815d-27e529e5cf4e",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.04,
        "w": 0.5,
        "x": 0.07,
        "y": 0.24
      },
      "kind": "list",
      "text": "User spends Robux (on average, within 3 days) on the platform to purchase:",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "c3ecbe1c-4b8c-4dfa-af69-9a4681f1eb95",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.03,
        "w": 0.6,
        "x": 0.05,
        "y": 0.11
      },
      "kind": "paragraph",
      "text": "The following example illustrates GAAP revenue recognition for bookings on the Roblox platform.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f66ef843-2bc0-4380-aad9-824e581d4d7a",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.08,
        "w": 0.9,
        "x": 0.05,
        "y": 0.91
      },
      "kind": "source-note",
      "text": "Average number of days... For the three months ended December 31, 2021...",
      "attrs": null,
      "subkind": null,
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "ff6df8ce-fae8-4667-98e7-ba8019b3b41c",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.65,
        "w": 0.9,
        "x": 0.05,
        "y": 0.15
      },
      "kind": "table",
      "text": "Summary of revenue recognition for durable and consumable items",
      "attrs": null,
      "subkind": "data",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "24c5b63b-73df-48dc-abc6-cf0d7733fdaa",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.05,
        "w": 0.6,
        "x": 0.05,
        "y": 0.05
      },
      "kind": "title",
      "text": "Revenue, Deferred Revenue, and Bookings Illustration",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "fd5de6b7-f86f-4b30-8723-83705a894fe7",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [
    {
      "name": "GAAP Revenue Recognition",
      "slug": null,
      "matchId": "1ffdab60-36eb-4976-982d-4c3d48198d6f",
      "evidence": "Explicitly stated in slide title and body text",
      "confidence": 1
    }
  ],
  "arcBeats": [],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}