Internet Retail & Services

“41 Table of Contents (in millions, except percentages) 2024 2025 % Change Other expense, net $ (40) $ (112) 180 % The change in other expense, net of $72 million in 2025, was primarily due to net foreign exchange losses of $64 million, partially offset by lower impairment charges on investments in privately-held companies compared to the prior year.”

ABNB 10-K · 2026-02-12

“Other income, net decreased by $42.7 million during the nine months ended March 31, 2026, as compared to the prior year period, primarily due to the following: • a $40.6 million decrease due to a gain on debt extinguishment recognized in prior year periods resulting from the partial repurchase of our 2025 Notes and 2027 Notes (each as defined in Liquidity and Capital Resources below); • a $5.4 million decrease due to interest expense from the new 2025 Credit Facility (as defined in Liquidity and Capital Resources below); partially offset by • a $4.0 million increase in interest income, primarily due to a higher average balance of corporate funds, partially offset by lower yield driven by the decrease in interest rates.”

BILL 10-Q · 2026-05-08

“Research and Development Expenses Research and development expenses decreased by $39.5 million during fiscal 2026 as compared to fiscal 2025, primarily due to the following: • a $33.0 million decrease due to a higher number of initiatives subject to capitalization of internal-use software costs; and • a $12.0 million decrease in personnel-related costs, including stock-based compensation expense, primarily driven by our RIFs executed during the current fiscal year; offset by • a $4.2 million increase in other costs, primarily from a $2.3 million increase in software licenses and subscriptions and a $0.9 million increase in shared overhead.”

BILL 10-K · 2026-08-20