BILL Holdings Inc
For the period ended Dec 31, 2023. Filed Feb 9, 2024.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Dec 31, 2023 · Filed Feb 9, 2024
BILL$53.81+2.7%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
See the whole filing, with its images and exhibitsContents
Table of Contents
| Page | ||
|---|---|---|
| Special Note Regarding Forward-Looking Statements | 1 | |
| Part I. FINANCIAL INFORMATION | 3 | |
| Item 1. | Financial Statements (Unaudited) | 3 |
| Condensed Consolidated Balance Sheets | 3 | |
| Condensed Consolidated Statements of Operations | 4 | |
| Condensed Consolidated Statements of Comprehensive Loss | 5 | |
| Condensed Consolidated Statements of Stockholders' Equity | 6 | |
| Condensed Consolidated Statements of Cash Flows | 8 | |
| Notes to Condensed Consolidated Financial Statements | 9 | |
| Note 1 – The Company and Its Significant Accounting Policies | 9 | |
| Note 2 – Revenue | 11 | |
| Note 3 – Fair Value Measurement | 12 | |
| Note 4 – Short-Term Investments and Funds Held for Customers | 15 | |
| Note 5 – Acquired Card Receivables | 18 | |
| Note 6 – Debt and Borrowings | 19 | |
| Note 7 – Stockholders’ Equity | 23 | |
| Note 8 – Other Income, Net | 24 | |
| Note 9 – Income Taxes | 24 | |
| Note 10 – Commitments and Contingencies | 25 | |
| Note 11 – Restructuring | 25 | |
| Note 12 – Net Loss Per Share Attributable to Common Stockholders | 25 | |
| Item 2. | Management's Discussion and Analysis of Financial Condition and Results of Operations | 27 |
| Item 3. | Quantitative and Qualitative Disclosures About Market Risk | 42 |
| Item 4. | Controls and Procedures | 44 |
| Part II. OTHER INFORMATION | 45 | |
| Item 1. | Legal Proceedings | 45 |
| Item 1A. | Risk Factors | 45 |
| Item 2. | Unregistered Sales of Equity Securities, Use of Proceeds, and Issuer Purchases of Equity Securities | 83 |
| Item 3. | Defaults Upon Senior Securities | 84 |
| Item 4. | Mine Safety Disclosures | 84 |
| Item 5. | Other Information | 84 |
| Item 6. | Exhibits | 85 |
| SIGNATURES | 86 | |
I
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.