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OOMA · 10-Q filed September 4, 2026

OOMA earnings analysis

What we found in OOMA'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

Ooma delivered strong year-over-year growth, with revenue up 25% to $83.228 million and business subscription revenue up 38%, while GAAP diluted EPS improved to $0.10 from $0.04. Gross margin was stable at 61%, but operating leverage and adjusted EBITDA growth drove a substantial improvement in profitability and operating cash flow. Liquidity is adequate based on $17.5 million of cash and $10.0 million of available borrowing capacity, although debt, rising inventory and tariff uncertainty remain important risks.

What stood out

The parts that mattered.

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

Revenue growth accelerated
Revenue increased to $83.228 million from $66.364 million in the prior-year quarter, a 25% increase. Subscription and services revenue rose 24% to $75.579 million, while product and other revenue rose 46% to $7.649 million.
Business mix shifted higher
Ooma Business contributed approximately 70% of total revenue versus 63% a year ago, while Ooma Residential declined to approximately 28% from 35%. Business subscription and services revenue grew 38% year over year, driven by user growth, AirDial, FluentStream and Phone.com.
Product margin improved
Gross margin was 61% in both the current and prior-year quarters. Product and other gross margin improved to negative 25% from negative 47%, helped in part by $0.3 million of tariff refunds.
Profitability improved materially
GAAP net income increased to $3.004 million from $1.255 million, and diluted EPS increased to $0.10 from $0.04. Adjusted EBITDA rose to $12.444 million from $7.161 million.
Cash generation strengthened
Operating cash flow for the six months was $19.495 million versus $10.064 million in the prior-year period. After $3.762 million of capital expenditures, calculated free cash flow was $15.733 million, while inventory increased $5.237 million.
Debt reduction supports liquidity
The company prepaid $11.5 million of term-loan borrowings during the first six months, reducing debt to $46.5 million net of issuance costs as of July 31, 2026. Management stated that $17.5 million of cash plus $10.0 million of borrowing capacity should be sufficient for at least the next 12 months.
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.

Debt and variable-rate exposure
The company had $46.5 million of debt outstanding at July 31, 2026 versus no outstanding debt at July 31, 2025, and borrowings carry variable rates with an effective interest rate of 6.2%. The credit agreement also requires specified leverage, fixed-charge coverage and liquidity levels.
Inventory and supply-chain risk
Inventory increased to $21.355 million from $16.172 million at January 31, 2026, while the company had approximately $15.3 million of non-cancelable inventory purchase commitments. Management warned that supply-chain constraints, component end-of-life and AI-related electronics demand could lead to excess or obsolete inventory.
Tariff uncertainty remains material
The company received $0.3 million of tariff refunds during the quarter but stated that the timing and recoverability of further refunds remain uncertain. New Section 301 tariffs and potential Canadian retaliatory tariffs could increase costs, raise prices, reduce demand and pressure gross margins.
AI investment and regulation
Research and development expense increased 24% year over year to $15.468 million, including a $0.4 million increase in license fees related to AI innovation activities. The filing added or expanded discussion of AI risks, including potential regulatory fines of up to €35 million or 7% of worldwide annual turnover under the EU AI Act.
Retention softened
Net dollar subscription retention declined to 99% from 100% year over year. Because most service plans are monthly and customers can generally terminate without penalty, higher business-customer churn could pressure recurring revenue and increase retention costs.
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 $38 Operating expenses $57 Left as operating profit $5
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$0.1
Gross margin
61.3%
Operating margin
4.8%
Segment
Single reportable segment: total revenue was $83.228 million, up 25% year over year; subscription and services revenue was $75.579 million, up 24%, and product and other revenue was $7.649 million, up 46%.
Segment
Ooma Business represented approximately 70% of total revenue versus 63% in the prior-year quarter; Ooma Residential represented approximately 28% versus 35%.
Guidance

What they said about what is next.

The 10-Q provides no new quantitative revenue or EPS guidance. The previously issued Q3 and full-year outlook was disclosed in the August 26, 2026 earnings release, including Q3 revenue of $83.7-$84.5 million and full-year revenue of $332.0-$333.5 million.

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 · June 5, 2026
Ooma's Q1 FY2027 results showcased strong growth with revenue reaching $81.1 million, a notable increase of 25% year-over-year. EPS came in at $0.09, reversing a loss from the previous year. The successful integration…
10-K · April 3, 2026
Ooma reports multi-year revenue growth to $273.6 million in fiscal 2026 (from $256.9M in 2025 and $236.7M in 2024) driven by organic growth and two December 2025 acquisitions (FluentStream and Phone.com). Fiscal 2026…
10-Q · December 9, 2025
Ooma reported revenue of $67,625,000 for the three months ended October 31, 2025, up $2,498,000 (3.8%) year-over-year, with gross margin essentially stable at 60.2% and operating income of $1,292,000 (1.9% operating…
10-Q · September 6, 2024
Ooma reported revenue of $64.129M for the three months ended July 31, 2024, up from $58.353M a year earlier, driven by subscription growth. Despite top-line growth, gross margin compressed and operating expenses…

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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