9 unchanged sentences
Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework set forth in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission.
+Added: Our assessment excluded the internal control over financial reporting of Frndly TV, Inc.
+Added: which was acquired on May 9, 2025 and whose total assets represent approximately 1.5% and total revenues represent approximately 1.8% of our consolidated financial statement amounts as of and for the year ended December 31, 2025.
Based on our evaluation under the framework set forth in Internal Control — Integrated Framework (2013) , our management concluded that our internal control over financial reporting was effective as of December 31, 2025.
13 unchanged sentences
We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated financial statements as of and for the year ended December 31, 2025, of the Company and our report dated February 13, 2026, expressed an unqualified opinion on those financial statements.
+Added: As described in Management's Report on Internal Control over Financial Reporting, management excluded from its assessment the internal control over financial reporting at Frndly TV, Inc.
+Added: which was acquired on May 9, 2025, and whose financial statements constitute 1.5% of total assets and 1.8% of revenues of the consolidated financial statement amounts as of and for the year ended December 31, 2025.
+Added: Accordingly, our audit did not include the internal control over financial reporting at Frndly TV, Inc.
Basis for Opinion
20 unchanged sentences
During the three months ended December 31, 2025, each of the following officers (as defined in Rule 16a-1(f) under the Exchange Act) of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.
−Removed: Name Action Adoption/Termination Date Trading Arrangement Total Shares of Class A Common Stock to be Sold Expiration Date
+Added: Action Adoption/Termination Date Trading Arrangement Total Shares of Class A Common Stock to be Sold Expiration Date
Rule 10b5-1* Non-Rule 10b5-1**
2 unchanged sentences
Adoption November 19, 2025 X 384,000 September 9, 2026
−Removed: ( Chief Financial Officer )
−Removed: Adoption November 20, 2024 X 27,000 February 27, 2026
Charles Collier
( President, Roku Media )
−Removed: Adoption November 26, 2024 X 551,588 November 26, 2025
+Added: Adoption November 25, 2025 X 642,753 December 31, 2026
+Added: Christopher Handman ( Senior Vice President and General Counsel )
+Added: Adoption November 26, 2025 X 47,593 December 31, 2026
Mustafa Ozgen
−Removed: ( President, Devices )
+Added: ( President, Devices, Products, and Technology )
Adoption November 24, 2025 X 39,471 November 24, 2026
+Added: Termination November 1, 2025 X 53,492 November 26, 2025
___________________
46 unchanged sentences
10.4 + Forms of Consolidated Option Agreement and Option Grant Notice under Amended and Restated 2017 Equity Incentive Plan
+Added: 001-38211 10.4 2/14/2025
10.5 + Forms of Consolidated Restricted Stock Unit Grant Notice and Award Agreement under Amended and Restated 2017 Equity Incentive Plan
+Added: 001-38211 10.5 2/14/2025
10.6 + Executive Supplemental Stock Option Program Enrollment Form
15 unchanged sentences
10.1 7/28/2023
−Removed: 10.12 + Employment Contract, by and between Roku DX UK Ltd and Gidon Katz, dated August 9, 2023
−Removed: 10.1 8/11/2023
10.12 + Offer Letter, by and between Roku, Inc.
−Removed: and Louise Pentland, dated June 28, 2024
−Removed: 10-Q 001-38211
−Removed: 10.2 8/2/2024
+Added: an d Chris Handman , dated September 24 , 2 025
Amended and Restated Severance Benefit Plan
33 unchanged sentences
19.1 Roku, Inc.
−Removed: Insider Trading Pol ic i es
+Added: Insider Trading Policies
21.1 List of Significant Subsidiaries of Roku, Inc.
25 unchanged sentences
/s/ Dan Jedda
−Removed: Chief Financial Officer
+Added: Chief Financial Officer and Chief Operating Officer
(Principal Financial Officer)
1 unchanged sentence
Matthew Banks
−Removed: Vice President, Corporate Controller and Chief Accounting Officer
+Added: Vice President, Chief Accounting Officer
(Principal Accounting Officer)
6 unchanged sentences
/s/ DAN JEDDA
−Removed: Chief Financial Officer February 14, 2025
+Added: Chief Financial Officer and Chief Operating Officer
+Added: February 13, 2026
(Principal Financial Officer)
−Removed: /s/ MATTHEW BANKS Vice President, Corporate Controller and Chief Accounting Officer February 14, 2025
+Added: /s/ MATTHEW BANKS Vice President, Chief Accounting Officer
+Added: February 13, 2026
Matthew Banks (Principal Accounting Officer)
−Removed: /s/ RAVI AHUJA
−Removed: Director February 14, 2025
/s/ JEFFREY BLACKBURN
6 unchanged sentences
Jeffrey Hastings
−Removed: /s/ NEIL HUNT
−Removed: Director February 14, 2025
/s/ LAURIE SIMON HODRICK
1 unchanged sentence
Laurie Simon Hodrick
+Added: /s/ NEIL HUNT
+Added: Director February 13, 2026
/s/ GINA LUNA
3 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.