欧特克 2025年季度报告

FORM 10-Q (Mark One) For the quarterly period ended October 31, 2025or For the transition period fromCommission File Number: 0-14338 Trading Symbol(s)ADSK Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting PART I. FINANCIAL INFORMATION Item1.Financial Statements: Condensed Consolidated Statements of Operations for the Three and Nine Months Ended October31, 2025and 2024Condensed Consolidated Statements of Comprehensive Income for the Three and Nine Months EndedOctober31, 2025 and 2024 45Condensed Consolidated Balance Sheets as of October31, 2025 and January31, 20256Condensed Consolidated Statements of Cash Flows for the Nine Months Ended October31, 2025 and 20247Notes to Condensed Consolidated Financial Statements8Item2.Management’s Discussion and Analysis of Financial Condition and Results of Operations31Item3.Quantitative and Qualitative Disclosures About Market Risk52Item4.Controls and Procedures53PART II. OTHER INFORMATIONItem1.Legal Proceedings54Item1A.Risk Factors55Item2.Unregistered Sales of Equity Securities and Use of Proceeds74Item3.Defaults Upon Senior Securities74Item4.Mine Safety Disclosures74Item5.Other Information74Item6.Exhibits75Signatures76 PART I. FINANCIAL INFORMATION AUTODESK, INC.CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AUTODESK, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS AUTODESK, INC.NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) 1.Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements of Autodesk, Inc. (“Autodesk,” “we,” “us,” “our,” or the“Company”) as of October 31, 2025, and for the three and nine months ended October 31, 2025 and 2024, have been prepared inaccordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information along with the instructions toForm 10-Q and Article 10 of Securities and Exchange Commission (“SEC”) Regulation S-X. Accordingly, they do not include all of theinformation and notes required by GAAP for annual financial statements. In management’s opinion, Autodesk made all adjustments(consisting of normal, recurring and non-recurring adjustments) during the quarter that were considered necessary for the fair statement ofthe financial position and operating results of the Company. The preparation of financial statements in conformity with GAAP requiresmanagement to make estimates and assumptions that affect reported amounts in the financial statements and accompanying notes. Actualresults could differ from those estimates. In addition, the results of operations for the three and nine months ended October 31, 2025, are not 2.Recently Issued Accounting Standards Recently Issued Accounting Standards Not Yet Adopted In September 2025, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2025-06, “Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40)” (“ASU 2025-06”), which amends certain aspects of the accounting for and disclosure of softwarecosts under Subtopic 350-40. ASU 2025-06 eliminates accounting consideration of software development “stages”. Cost capitalization willnow begin solely when (1) management has authorized and committed to funding the software project, and (2) it is probable the project willbe completed and the software used to perform its intended function (the probable-to-complete threshold). In evaluating the probable-to-complete recognition threshold, an entity is required to consider whether there is significant uncertainty associated with the developmentactivities of the software. ASU 2025-06 specifies that the disclosures in Subtopic 360-10, Property, Plant, and Equipment—Overall, arerequired for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements. The In November 2024, the FASB issued ASU No. 2024-03, “Income Statement-Reporting Comprehensive Income-ExpenseDisaggregation Disclosures” (“ASU 2024-03”), which requires disaggregated disclosures, in the notes to the financial statements, of certaincategories of expenses that are included in expense line items on the face of the income statement. ASU 2024-03 also requires a qualitativedescription of the amounts remaining in relev