Roblox Results Presentation Deck

Revenue, Deferred Revenue, and Bookings Illustration The following example illustrates GAAP revenue recognition for bookings on the Roblox platform. User spends $30 on the Roblox platform to purchase 3,000 Robux or purchases a $30 prepaid card to exchange for 3,000 Robux User spends Robux (on average, within 3 days¹) on the platform to purchase: Durable Virtual Items2 = 2,800 Robux, or $28 ROBLOX Revenue recognized by month $1 GAAP Revenue Recognition Revenue is recognized over lifetime of paying user³ $28 bookings / 28 months³ = $1 per month Month 1 $1/month ($27 deferred) Months 2-28 Consumable Virtual Items2 = 200 Robux, or $2 GAAP Revenue Recognition Revenue is recognized immediately upon consumption $2 bookings in month of purchase Q3 | 2023 Recognized in Month 1 Bookings recognized = $30 Revenue recognized = $1 (associated with durable items) Deferred Revenue at end of Month 1 = $27 (to be recognized as revenue in months 2-28) Revenue recognized = $2 (associated with consumable items) Recognized in Month 1: Total Revenue recognized ($3) + Deferred Revenue ($27) = Bookings ($30) ¹Average number of days it takes our users to spend Robux following purchase of Robux through our Platform or following redemption of Robux from prepaid cards. ²For the three months ended September 30, 2023, durable virtual items accounted for 92% of Roblox platform revenue while consumable virtual items accounted for 8%. For the purpose of the example, we did not apply these exact percentages. ³For the three months ended September 30, 2023, the average lifetime for a paying user was 28 months. 6

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