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AMPL · SERVICES-PREPACKAGED SOFTWARE · 8-K · Item 2.02 · Aug 5, 2026

Revenue beat prior guidance and full-year outlook rose, but margins deteriorated

Amplitude, Inc. (AMPL) — AllSight decodes this SEC 8-K in plain English, versus what the market expected.

Growth came in ahead of the standing company bar. Revenue reached $100.9 million, above the prior Q2 guidance midpoint of $98.0 million, while ARR rose 22% year over year to $410 million. The company also raised full-year revenue guidance from $397.0–$403.0 million to $407.2–$411.2 million, a roughly 2% increase at the midpoint. (Financial Highlights; Financial Outlook)

MetricQ2 2026Q2 2025 / Prior expectationRead
Revenue$100.9M$83.3M; prior Q2 guide midpoint $98.0M21% growth and above the prior bar (Financial Highlights; Financial Outlook)
ARR$410M$335M22% growth; $36M sequential increase (Financial Highlights; Key Business Metrics)
Dollar-based NRR103%106% in Q1 2026; 104% in Q2 2025Still positive expansion, but momentum cooled sequentially (Key Business Metrics)
Non-GAAP operating loss$(1.5)M$(1.5)MEssentially in line year over year (Financial Highlights; GAAP to Non-GAAP Reconciliation)
Non-GAAP EPS$(0.01)$0.01Slight deterioration despite revenue growth (Financial Highlights; GAAP to Non-GAAP Reconciliation)
Free cash flow$23.7M$18.2MStronger cash generation, 23.6% margin (Cash Flow Reconciliation)
Full-year 2026 revenue guide$407.2M–$411.2MPrior guide $397.0M–$403.0MRaised by about 2% at the midpoint (Financial Outlook)

The raise is real, but it is not a broad profitability upgrade. Full-year non-GAAP operating income guidance increased to $6.3–$9.3 million from the prior $2.5–$6.5 million range, yet the Q2 result remained a $1.5 million loss and non-GAAP EPS slipped to $(0.01). The improved annual profit outlook therefore appears to rely more on second-half leverage than on profitability already visible in Q2. (Financial Outlook; GAAP to Non-GAAP Reconciliation)

Underlying margins weakened materially. GAAP gross margin fell to 68.5% from 72.6%, while non-GAAP gross margin fell to 70.7% from 74.6%. GAAP operating loss widened to $35.2 million from $27.1 million, with $27.4 million of stock-based compensation, $3.2 million of acquisition-related costs, and $2.1 million of restructuring charges excluded from the non-GAAP result. The Statsig integration helped add $17 million of ARR, but it also makes the reported cost base less clean in the near term. (Financial Highlights; GAAP to Non-GAAP Reconciliation)

Cash generation is the clearest strength. Operating cash flow rose to $25.6 million and free cash flow to $23.7 million, up $5.5 million year over year. However, the company spent $68.7 million on share repurchases during the quarter and $89.5 million in the first half, leaving cash, cash equivalents, and restricted cash at $74.7 million versus $82.0 million at year-end; marketable securities also declined. (Cash Flow Statement; Balance Sheet)

Net read: modestly better than expected, with a meaningful execution caveat. The revenue beat, ARR acceleration, and higher full-year revenue outlook outweigh the unchanged Q2 operating loss and weaker gross margins, but the quarter does not yet show the promised growth-with-leverage story in reported profitability. The positive surprise is therefore narrow rather than broad.

Read the original 8-K on SEC EDGAR ↗
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