{"schema_version":"secwatch.filing_event.v1","accession":"0001428439-24-000036","form_type":"8-K","ticker":"ROKU","cik":"0001428439","company_name":"ROKU, INC","filed_at":"2024-09-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:13.030826+00:00","generated_at":"2026-05-31T01:30:25.625746+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"Roku amends Executive Supplemental Stock Option Program; SVP+ salary-for-option exchange","bullets":["Compensation Committee approved amendments to Executive Supplemental Stock Option Program effective January 1, 2025.","Eligible executives (SVP+, excluding CEO) may reduce annual base salary in exchange for monthly fully vested non-statutory stock options.","Monthly option grant formula: (salary reduction per month) / (FMV / Stock Option Ratio); ratio reviewed annually by committee.","Options fully vested on grant, exercise price at FMV, 10-year term; election irrevocable after enrollment deadline.","Withdrawal permitted only for unforeseeable emergency during open trading window; automatic withdrawal on employment change or reduction."],"urls":{"canonical":"https://secwatch.observer/filing/0001428439-24-000036","json":"https://secwatch.observer/filing/0001428439-24-000036.json","markdown":"https://secwatch.observer/filing/0001428439-24-000036.md","text":"https://secwatch.observer/filing/0001428439-24-000036.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1428439/000142843924000036/0001428439-24-000036-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1428439/000142843924000036/wk-20240923.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T01:30:25.625746+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}