泰勒科技 2026年季度报告

☒QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGEACT OF 1934. OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934. Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)has been subject to suchfiling requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data file required to be submitted pursuant to Rule 405of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or anemerging growth company. See definition of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growthcompany” in Rule 12b-2 of the Exchange Act. (Check one): If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).Yes☐No☒ TYLER TECHNOLOGIES, INC.CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS(In thousands)(Unaudited) Tyler Technologies, Inc.Notes to Condensed Consolidated Financial Statements(Unaudited)(Tables in thousands, except per share data) (1)Basis of Presentation We prepared the accompanying condensed consolidated financial statements following the requirements of the Securities andExchange Commission (“SEC”) and accounting principles generally accepted in the United States (“GAAP”), for interim reporting. Aspermitted under those rules, certain footnotes or other financial information that are normally required by GAAP can be condensed oromitted for interim periods. Balance sheet amounts are as of June30, 2026, and December31, 2025, and operating result amounts arefor the three and six months ended June30, 2026, and 2025, and include all normal and recurring adjustments that we considerednecessary for the fair summarized presentation of our financial position and operating results. As these are condensed financialstatements, readers should also read the financial statements and notes included in our latest Form 10-K for the year endedDecember31, 2025. Revenues, expenses, assets, and liabilities can vary during each quarter of the year. Therefore, the results andtrends in these interim financial statements may not be the same as those for the full year. Certain amounts for previous years havebeen reclassified to conform to the current year presentation. As of January 1, 2026, we have elected to combine software license androyalties revenue and hardware and other revenue into a single revenue category, along with a corresponding adjustment within cost ofrevenues on the condensed consolidated statement of income for all reporting periods presented to simplify presentation and enhancethe usefulness of our financial statements. Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions and otherevents and circumstances from non-owner sources and includes all components of net income (loss) and other comprehensive income(loss). During the three and six months ended June30, 2026, we had approximately $121,000 and $389,000 of other comprehensiveloss, net of taxes, respectively, from our available-for-sale investment holdings. During the three and six months ended June30, 2025,we had approximately $32,000 of other comprehensive loss, and $42,000 of other comprehensive income, net of taxes, respectively,from our available-for-sale investment holdings. (2)Accounting Standards and Significant Accounting Policies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES There have been no changes to our significant accounting policies described in the Annual Report on Form 10-K for the year endedDecember31, 2025, filed with the SEC on February 18, 2026, that have had a material impact on our condensed consolidated financialstatements and related notes. See Recently Pronounced Accounting Standards below. REVENUE RECOGNITION Nature of Products and Services We account for revenue in accordance with Accounting Standards Codification (“ASC”) 606, Revenue from Contracts withCustomers. Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects theconsideration we expect to receive in exchange for those products or services. We determine revenue recognition through thefollowing steps: •Identification of the contract, or