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FRSH · 10-Q filed August 4, 2026

FRSH earnings analysis

What we found in FRSH'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

Freshworks delivered 16% year-over-year Q2 revenue growth to $237.377 million, maintained an 85% gross margin, and moved to $6.060 million of GAAP operating income from an $8.656 million loss a year ago. Cash generation remained strong, with $52.011 million of quarterly free cash flow, although it was modestly below the prior-year quarter and retention declined 2 percentage points to 104%. The filing emphasizes persistent macroeconomic and foreign-exchange uncertainty, while confirming that liquidity of $664.1 million across cash and marketable securities is expected to fund needs for at least 12 months.

What stood out

The parts that mattered.

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

Revenue growth remained in the mid-teens
Q2 revenue rose 16% year over year to $237.377 million from $204.678 million and increased 3.8% sequentially from implied Q1 revenue of $228.633 million. Subscription/software-license/maintenance revenue increased 16% to $234.588 million.
GAAP operating profitability achieved
GAAP operating income improved to $6.060 million (2.6% margin) from a $8.656 million operating loss (4.2% negative margin) a year earlier; it also reversed Q1's implied $8.060 million operating loss. GAAP diluted EPS was $0.01, versus a $0.01 loss in Q2 2025.
Gross margin remained stable at 85%
Gross margin held at 85% as gross profit grew to $201.281 million from $173.536 million. Cost of revenue rose 16% to $36.096 million, matching revenue growth despite a $4.6 million increase in third-party hosting costs.
Cash generation stayed resilient
Operating cash flow was $58.523 million in Q2, essentially flat with $58.591 million a year ago; free cash flow was $52.011 million after $6.512 million of capex and capitalized software, a 2.8% decline from $53.535 million.
Larger-customer base continued to expand
Customers contributing more than $5,000 of ARR increased 6% to 25,356, while their ARR represented 92% of total ARR, up from 91%. Revenue growth included $16.0 million from existing customers and $16.7 million from new customers, each net of contraction and churn.
Liquidity remains substantial after buybacks
The company held $494.7 million of cash and cash equivalents plus $169.4 million of marketable securities at June 30, 2026. It repurchased 24.0 million shares for $204.5 million during the first six months, leaving $195.5 million authorized.
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.

Retention softened amid FX pressure
Net dollar retention declined to 104% from 106%, which management primarily attributed to unfavorable foreign-exchange movements. Approximately 29% of Q2 revenue had euro and British-pound exposure, versus 27% a year earlier.
Restructuring costs weigh on reported results
Q2 included $7.032 million of restructuring charges and $5.6 million of restructuring cash payments during the first half. The restructuring plan was initiated in May 2026, and these charges reduced reported operating income.
FX volatility and lower interest income
Interest and other income fell 66% to $4.204 million from $12.547 million, including a $4.2 million unrealized FX loss tied mostly to the Indian rupee. A hypothetical 10% change in foreign-currency rates would produce an estimated $15.9 million gain or loss on non-USD monetary assets and liabilities.
No material risk-factor updates reported
Item 1A states there were no material changes from the risk factors in the December 31, 2025 Form 10-K. Management nonetheless says inflation, market volatility and geopolitical developments may persist for the foreseeable future and could affect demand.
The numbers

What they reported.

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

What survived to operating profit
Of every $100 of revenue Cost of sales $15 Operating expenses $82 Left as operating profit $3
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.01
Gross margin
85%
Operating margin
2.6%
Segment
Freshworks has no reportable segment revenue disclosure. Subscription services, software licenses and maintenance: $234.588 million, up 16% year over year from $201.982 million.
Segment
Professional services: $2.789 million, up 3% year over year from $2.696 million.
Guidance

What they said about what is next.

The 10-Q contains no explicit quantitative revenue or EPS guidance. Management states that existing liquidity should cover working-capital and capital-expenditure needs for at least the next 12 months.

How we read the filing overall

The filing reads better than 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 5, 2026
Freshworks (FRSH) reported a strong performance for Q1 2026, with revenue of $228.6 million, representing a 16% increase year-over-year. The company also achieved a non-GAAP EPS of $0.11, exceeding estimates and…
10-K · February 26, 2026
Freshworks Inc. reported a solid performance for the year ended December 31, 2025, with total revenue reaching $838.8 million, a 16% increase year-over-year. Notable was the achievement of net income of $183.7 million,…
10-Q · November 5, 2025
Freshworks Inc. reported strong revenue growth in Q3 2025, with revenue of $215.1 million, a 15% increase year-over-year and beating expectations by approximately $4.4 million. Notably, the company also recorded a…
10-Q · July 29, 2025
Freshworks (FRSH) reported strong Q2 2025 results with significant revenue growth of 18% year-over-year, reaching $204.7 million, alongside a notable improvement in EPS to $0.18, exceeding consensus estimates. The…

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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