secwatch.observer — SEC 8-K summary
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Issuer:     ROKU, INC (ROKU)
CIK:        0001428439
Form:       8-K
Filed at:   2026-06-18T20:42:03+00:00
Accession:  0001628280-26-044373
Event type: other_material
Sentiment:  neutral
Materiality: 0.50
Item codes: 8.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Roku splits Platform segment into Advertising and Subscriptions; recasts prior periods
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- New segments: Advertising, Subscriptions, and Devices; Platform segment eliminated.
- Change effective Q1 2026; 2025 Form 10-K recast to reflect new segment presentation.
- CODM (CEO) uses three-segment structure to allocate resources and assess performance.
- Reclassified revenue from Content Distribution and Premium Subscriptions into Subscriptions segment.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1428439/000162828026044373/0001628280-26-044373-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1428439/000162828026044373/roku-20260618.htm
  HTML page:      https://secwatch.observer/filing/0001628280-26-044373

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer