{"filing":{"accession_number":"0001628280-26-044373","cik":"0001428439","ticker":"ROKU","company_name":"ROKU, INC","form":"8-K","filing_date":"2026-06-18","report_date":null,"primary_document":"roku-20260618.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1428439/000162828026044373/roku-20260618.htm"},"events":[{"id":11929,"run_id":10498,"accession_number":"0001628280-26-044373","anchor_item_number":"8.01","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"summary":"Roku is filing an 8-K to reflect a material change in segment reporting structure, effective Q1 2026. The company reorganized from two segments (combined Platform) to three reportable segments (Advertising, Subscriptions, and Devices), requiring retrospective restatement of prior period financial information. While the filing explicitly states \"This Form 8-K...is not an amendment to the 2025 Form 10-K or a restatement of the financial statements included therein,\" the retrospective application of segment changes to MD\u0026A, Business, and Financial Statements sections is material to investors' understanding of the company's financial performance and structure. This does not fit cleanly into restatement (which typically involves accounting errors) but represents a significant organizational and reporting change that would affect investor analysis.","company_name":"ROKU, INC","ticker":"ROKU","filing_date":"2026-06-18","form":"8-K","submitted_at":null,"items":[{"id":8646,"accession_number":"0001628280-26-044373","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"Roku is filing an 8-K to reflect a material change in segment reporting structure, effective Q1 2026. The company reorganized from two segments (combined Platform) to three reportable segments (Advertising, Subscriptions, and Devices), requiring retrospective restatement of prior period financial information. While the filing explicitly states \"This Form 8-K...is not an amendment to the 2025 Form 10-K or a restatement of the financial statements included therein,\" the retrospective application of segment changes to MD\u0026A, Business, and Financial Statements sections is material to investors' understanding of the company's financial performance and structure. This does not fit cleanly into restatement (which typically involves accounting errors) but represents a significant organizational and reporting change that would affect investor analysis.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T20:43:08.274801+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":8646,"accession_number":"0001628280-26-044373","item_number":"8.01","item_title":"Other Events","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.75,"reasoning":"Roku is filing an 8-K to reflect a material change in segment reporting structure, effective Q1 2026. The company reorganized from two segments (combined Platform) to three reportable segments (Advertising, Subscriptions, and Devices), requiring retrospective restatement of prior period financial information. While the filing explicitly states \"This Form 8-K...is not an amendment to the 2025 Form 10-K or a restatement of the financial statements included therein,\" the retrospective application of segment changes to MD\u0026A, Business, and Financial Statements sections is material to investors' understanding of the company's financial performance and structure. This does not fit cleanly into restatement (which typically involves accounting errors) but represents a significant organizational and reporting change that would affect investor analysis.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-06-18T20:43:08.274801+00:00","company_name":"ROKU, INC","ticker":"ROKU","filing_date":"2026-06-18"}]}