Unity Software Inc.

U
Financial Analysis · Updated May 18, 2026 · Coverage 2026-Q2

Financial Snapshot


ticker: U step: 04 generated: 2026-05-13 source: quick-research

Unity Software Inc. (U) — Financial Snapshot

Income Statement Summary

Metric FY2022 FY2023 FY2024 YoY
Revenue $1.39B $2.19B $1.81B -17%
Gross Margin ~68% ~63% ~67% recovering
GAAP Operating Margin ~-55% ~-40% ~-35% improving
Non-GAAP Operating Margin ~10% ~18% ~20% improving
GAAP Net Income ~-$0.92B ~-$0.83B ~-$0.66B improving

FY2023 revenue boosted by full-year inclusion of ironSource (merged Nov 2022). FY2024 -17% decline: Runtime Fee controversy destroyed developer trust; Grow segment -10%. FY2025: Revenue $1.85B (+2%); DBNER recovered to 103% (from 94%). Q2 2026: Runtime engine data integration into Vector — expected to drive significant ad performance improvement.

Cash Flow & Balance Sheet (FY2024)

Metric Value
Operating Cash Flow $316M
Free Cash Flow $286M (~16% FCF margin)
Capital Expenditures ~$30M
Cash & Equivalents ~$1.5B
Total Debt ~$2.2B (convertible notes from ironSource merger)

Net debt position (~$700M net debt). GAAP losses persist but FCF is positive and improving ($286M FY2024 vs. near-zero in 2023). Q1 2026: FCF $66M (vs. $7M Q1 2025) — dramatic improvement. Non-GAAP adjusted EBITDA $138M in Q1 2026 at 27% margin (vs. 19% in Q1 2025). Heavy SBC (~30% of revenue) is the main GAAP-to-non-GAAP gap.

Key Ratios (approximate)

  • P/E: N/A (GAAP losses) | EV/Sales: ~5–6x | FCF Yield: ~3–4%
  • Revenue Growth (TTM): ~2–5% | Non-GAAP EBITDA Margin: ~25–27%

Growth Profile

Unity was a high-growth story until the 2023 Runtime Fee controversy caused an unprecedented self-inflicted revenue collapse (-17% in FY2024) that destroyed developer goodwill. The recovery has been gradual: FY2025 +2% total revenue, but Vector AI advertising growing 53% while Create Solutions stabilized. The inflection point for Wall Street is the Q2 2026 runtime engine data integration — if Unity can demonstrate that its unique first-party behavioral data (from 50% of mobile games) makes Vector materially superior to AppLovin, it could trigger a significant re-rating from current depressed levels.

Forward Estimates

  • FY2026: Revenue ~$2.0–2.2B (+8–20% YoY); hinges on Vector Q2 2026 data integration success
  • Strategic Grow (Vector) revenue: +48% YoY guidance for FY2026
  • Non-GAAP EBITDA margin: tracking toward 28–30% as SBC normalizes
  • Mean analyst PT: $32 (64.7% upside from ~$19–20; 28 analysts: 18 Buy / 8 Hold / 1 Sell)
  • Potential M&A: China sale speculation (March 2026); strategic review ongoing

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $U.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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