---
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"
generated_at: "2026-05-31T01:30:25.625746+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Roku amends Executive Supplemental Stock Option Program; SVP+ salary-for-option exchange

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 5.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001428439-24-000036
- JSON: https://secwatch.observer/filing/0001428439-24-000036.json
- Plain text: https://secwatch.observer/filing/0001428439-24-000036.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.