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BOX · 10-Q filed August 26, 2026

BOX earnings analysis

What we found in BOX's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Box delivered a modest revenue beat at $321.1 million and a stronger non-GAAP EPS result of $0.40, although GAAP EPS was $0.09. Customer retention improved to 106%, but foreign exchange reduced reported quarterly growth by 170 basis points and the company remains exposed to competition, AI execution and cloud-provider risks. Liquidity was $445.6 million at July 31, 2026, alongside $460.0 million of convertible debt and $66.4 million of quarterly share repurchases.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue modestly beat consensus
Revenue was $321.1 million versus the $319.1 million consensus estimate, a $2.0 million beat or approximately 0.6%.
Non-GAAP EPS beat estimates
Non-GAAP EPS was $0.40 versus the $0.34 estimate, a $0.06 beat or approximately 17.6%; GAAP EPS was $0.09.
Net retention strengthened
Customer net retention improved to approximately 106% as of July 31, 2026, versus 103% as of July 31, 2025, indicating stronger expansion and renewal performance.
International exposure remains meaningful
Approximately 35% of revenue is denominated in foreign currencies, while reported revenue growth was reduced by approximately 170 basis points in the quarter by currency movements.
Liquidity remains substantial
The company held $445.6 million of cash, cash equivalents, restricted cash and short-term investments as of July 31, 2026, providing liquidity for operations and capital allocation.
Repurchases continued
Box repurchased 2.6 million shares for $66.4 million during the quarter and had approximately $378.5 million remaining under its repurchase authorization at July 31, 2026.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

FX headwinds pressure reported growth
Foreign-exchange movements reduced quarterly revenue growth by approximately 170 basis points and produced $1.7 million of net foreign-currency exchange losses for the six months ended July 31, 2026.
Convertible debt creates liquidity risk
The company had $460.0 million of principal outstanding under the 2029 Convertible Notes as of July 31, 2026; cash settlement upon conversion, repurchase or maturity could pressure liquidity.
AI regulation and execution risk
The filing highlights increasing AI-related regulatory, accuracy, privacy and security risks, while third-party AI systems may increase costs and pressure margins; the EU AI Act was adopted in May 2024 and federal AI policy changes followed an executive order issued in January 2025.
Cloud capacity and provider dependence
Box outsources a substantial majority of cloud hosting to Google Cloud Platform and warns of industry capacity constraints involving AI processors, memory, optical networking hardware and data-center power; service disruption could affect customers and margins.
Renewal and expansion sensitivity
The company’s net retention rate was approximately 106% at July 31, 2026, but the filing warns that renewals and expansion could weaken amid customer budget scrutiny and lower headcount growth.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.09
Guidance

What they said about what is next.

The 10-Q excerpt does not provide quantitative guidance; outlook was disclosed in the August 25, 2026 earnings release/call, including approximately $329 million of Q3 FY27 revenue and approximately $1.290 billion of FY27 revenue.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · May 27, 2026
Box, Inc. reported Q1 FY27 results with revenue of $305.9 million, an 11% increase year-over-year and exceeding estimates by 0.6%. Diluted EPS came in at $0.09, a significant improvement from $0.02 during the previous…
10-K · March 9, 2026
Box presents a steady growth trajectory with FY26 revenue up vs FY25 driven by sequential quarter expansion and a stronger Q4 (Q4 revenue $305.875M). The company is pushing AI-enabled security and classification (Box…
10-Q · August 27, 2025
Box reported consolidated revenue of $293,999,000 for the three months ended July 31, 2025, up $23,960,000 (+8.9%) versus the year‑ago quarter. Gross margin remained strong at ~79.1% and operating margin was 7.0%, but…
10-Q · May 29, 2025
Box reported revenue of $276,272 (in thousands) in the quarter, up $11,614 (4.4%) versus $264,658 (in thousands) a year ago, with gross profit of $215,599 (in thousands) and gross margin roughly stable at ~78%.…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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