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Toast Announces Third Quarter 2025 Financial Results

businesswire.com

BOSTON--( BUSINESS WIRE)--Toast (NYSE: TOST), the all-in-one digital technology platform built for restaurants, today reported financial results for the third quarter ended September 30, 2025.

“Toast delivered another strong quarter - ARR grew 30% to over $2.0 billion, Adjusted EBITDA was $176 million, and we added approximately 7,500 net locations and now power 156,000 locations globally,” said Toast CEO Aman Narang. “We have an incredible opportunity to drive sustained growth over the next decade as we expand our leadership across U.S. restaurants, scale in new markets, and further expand our TAM. Our most recent launches of Toast IQ and Toast Advertising are already helping customers both increase revenue and operate more efficiently. With the momentum we have and the investments we’re making in our platform, in AI, and in our partner ecosystem, I’ve never been more confident in the opportunity ahead.”

Financial Highlights for the Third Quarter of 2025

Percentages may not tie due to rounding. For more information on the non-GAAP financial measures and key metrics discussed in this press release, please see the sections titled “Key Business Metrics” and “Non-GAAP Financial Measures,” as well as the reconciliations of non-GAAP financial measures to their nearest comparable GAAP financial measures at the end of this press release.

Outlook 1

For the fourth quarter ending December 31, 2025, Toast expects to report:

For the full year ending December 31, 2025, Toast expects to report:

The outlook provided above constitutes forward-looking information within the meaning of applicable securities laws and is based on a number of assumptions and subject to a number of risks. See cautionary note regarding “Forward-looking Statements” in this press release.

1 A reconciliation of these forward looking Non-GAAP measures to the corresponding GAAP measure is not available without unreasonable effort because of the inherent difficulty of accurately forecasting the occurrence and financial impact of the various adjusting items necessary for such reconciliations that have not yet occurred, are out of our control, or cannot be reasonably predicted, including but not limited to the change in fair value of our warrant liability and stock-based compensation. For the same reasons, the Company is unable to assess the probable significance of the unavailable information, which could have a material impact on its future GAAP financial results.

Recent Business Highlights

Conference Call Information

Toast will host a live conference call at 5:00 p.m. Eastern Time on Tuesday, November 4, 2025. The live webcast of the conference call can be accessed through Toast’s investor relations website at http://investors.toasttab.com. A replay of the webcast will be available for a period of 90 days after the call.

Toast has used, and intends to continue to use, its Investor Relations website ( http://investors.toasttab.com), as well as the Toast Newsroom ( https://pos.toasttab.com/news), as a means of disclosing material non-public information and for complying with its disclosure obligations under Regulation FD. Information on or that can be accessed through Toast’s Investor Relations website, or that is contained in any website to which a hyperlink is provided herein is not part of this press release, and the inclusion of Toast’s Investor Relations website address, and any hyperlinks are only inactive textual references.

About Toast

Toast is a cloud-based, all-in-one digital technology platform purpose-built for the entire restaurant community. Toast provides a comprehensive platform of software as a service (SaaS) products and financial technology solutions that give restaurants everything they need to run their business across point of sale, payments, operations, digital ordering and delivery, marketing and loyalty, and team management. We serve as the restaurant operating system, connecting front of house and back of house operations across service models including dine-in, takeout, delivery, catering, and retail. Toast helps restaurants streamline operations, increase revenue and deliver amazing guest experiences. For more information, visit www.toasttab.com.

Forward-looking Statements

This press release contains “forward-looking statements,” within the meaning of Section 27A of the Securities Act of 1933, Section 21E of the Securities Exchange Act of 1934 and the Private Securities Litigation Reform Act of 1995. Forward-looking statements may be identified by the context of the statement and generally arise when Toast or its management is discussing its beliefs, estimates or expectations. Such statements generally include the words “believes,” “plans,” “intends,” “targets,” “may,” “could,” “should,” “will,” “expects,” “estimates,” “suggests,” “anticipates,” “outlook,” “continues,” or similar expressions. These statements are not historical facts or guarantees of future performance, but represent the beliefs of Toast and its management at the time the statements were made regarding future events which are subject to certain risks, uncertainties and other factors, many of which are outside Toast’s control. Actual results and outcomes may differ materially from what is expressed or forecast in such forward-looking statements. Forward-looking statements include, without limitation, statements about expected financial positions or growth; results of operations; cash flows; guidance on financial results for the fourth fiscal quarter and full year of 2025; Toast’s business arrangement with Uber Technologies, Inc. and the intended benefits; the expectations of demand for Toast’s products and growth of its business; statements about new products and offerings and the benefits thereof; the growth rates in the markets in which Toast competes; Toast’s investments in technology and infrastructure; Toast’s ability to deliver innovative solutions; arrangements between Toast and its customers, including the planned and future implementation of the Toast platform at such customers’ locations; Toast’s ability to attract and retain customers and the commitments from its customers; financing plans; business strategy; operating plans; competitive positions; and growth opportunities for existing products.

The forward-looking statements contained in this release are also subject to other risks and uncertainties, including those more fully described in Toast’s filings with the Securities and Exchange Commission (“SEC”), including in the sections entitled “Risk Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations'' in Toast’s Annual Report on Form 10-K for the year ended December 31, 2024, Toast’s Quarterly Report on Form 10-Q for the three and nine months ended September 30, 2025 that will be filed following this earnings release, and Toast’s subsequent SEC filings. Toast can give no assurance that the plans, intentions, expectations or strategies as reflected in or suggested by those forward-looking statements will be attained or achieved. The forward-looking statements in this release are based on information available to Toast as of the date hereof, and Toast disclaims any obligation to update any forward-looking statements, except as required by law. These forward-looking statements should not be relied upon as representing Toast’s views as of any date subsequent to the date of this press release.

TOAST, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

(in millions, except per share amounts)

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Revenue:

Subscription services

$

244

$

189

$

680

$

506

Financial technology solutions

1,345

1,067

3,703

2,963

Hardware and professional services

44

49

137

153

Total revenue

1,633

1,305

4,520

3,622

Costs of revenue:

Subscription services

67

56

197

159

Financial technology solutions

1,032

835

2,855

2,323

Hardware and professional services

101

91

295

279

Amortization of acquired intangible assets

1

1

3

4

Total costs of revenue

1,201

983

3,350

2,765

Gross profit

432

322

1,170

857

Operating expenses:

Sales and marketing

144

119

418

340

Research and development

102

89

277

258

General and administrative

102

80

260

229

Restructuring expenses

8

46

Total operating expenses

348

288

963

873

Income (loss) from operations

84

34

207

(16

)

Other income (expense):

Interest income, net

13

9

36

30

Change in fair value of warrant liability

7

(1

)

2

(37

)

Other income (expense), net

15

13

Income (loss) before taxes

104

57

245

(10

)

Income tax (expense) benefit

1

(1

)

(4

)

(3

)

Net income (loss)

$

105

$

56

$

241

$

(13

)

Net income (loss) per share attributable to common stockholders:

Basic

$

0.18

$

0.10

$

0.42

$

(0.02

)

Diluted

$

0.16

$

0.07

$

0.39

$

(0.02

)

Weighted-average shares used in computing net income (loss) per share:

Basic

585

563

580

556

Diluted

609

590

606

556

TOAST, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

(unaudited)

(in millions)

September 30, 2025

December 31, 2024

Assets:

Current assets:

Cash and cash equivalents

$

1,357

$

903

Marketable securities

500

514

Accounts receivable, net

121

115

Inventories, net

104

118

Other current assets

413

325

Total current assets

2,495

1,975

Property and equipment, net

100

98

Operating lease right-of-use assets

23

25

Intangible assets, net

16

20

Goodwill

113

113

Restricted cash

76

59

Other non-current assets

148

118

Total non-current assets

476

433

Total assets

$

2,971

$

2,408

Liabilities and Stockholders’ Equity:

Current liabilities:

Accounts payable

$

50

$

37

Deferred revenue

63

59

Accrued expenses and other current liabilities

798

715

Total current liabilities

911

811

Warrants to purchase common stock

20

22

Operating lease liabilities, non-current

18

24

Other long-term liabilities

8

6

Total liabilities

957

863

Commitments and Contingencies

Stockholders’ Equity:

Preferred stock

Common stock

Accumulated other comprehensive income (loss)

3

(1

)

Additional paid-in capital

3,374

3,150

Accumulated deficit

(1,363

)

(1,604

)

Total stockholders’ equity

2,014

1,545

Total liabilities and stockholders’ equity

$

2,971

$

2,408

TOAST, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited) (in millions)

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Cash flows from operating activities:

Net income (loss)

$

105

$

56

$

241

$

(13

)

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

Depreciation and amortization

13

12

48

35

Stock-based compensation expense

66

60

186

193

Amortization of deferred contract acquisition costs

25

21

73

59

Change in fair value of warrant liability

(7

)

1

(2

)

37

Credit loss expense

26

18

66

50

Stock-based charitable contribution expense

6

5

6

5

Gain on warrant extinguishment

(14

)

(14

)

Other non-cash items

7

(1

)

7

(3

)

Changes in operating assets and liabilities:

Accounts receivable, net

(4

)

(9

)

(20

)

(54

)

Other current assets

(12

)

3

(22

)

(11

)

Deferred contract acquisition costs

(36

)

(32

)

(109

)

(95

)

Inventories, net

(1

)

4

14

12

Accounts payable

(2

)

(3

)

11

(1

)

Accrued expenses and other current liabilities

(20

)

(8

)

(23

)

(7

)

Deferred revenue

4

(1

)

6

23

Operating lease right-of-use assets and operating lease liabilities, net

(5

)

(1

)

(6

)

(1

)

Other assets and liabilities

0

(2

)

(9

)

(2

)

Net cash provided by operating activities

165

109

467

213

Cash flows from investing activities:

Capital expenditures

(12

)

(12

)

(37

)

(41

)

Purchases of marketable securities

(90

)

(76

)

(371

)

(353

)

Proceeds from the sale of marketable securities

38

27

135

80

Maturities of marketable securities

60

71

253

290

Net cash provided by (used in) investing activities

(4

)

10

(20

)

(24

)

Cash flows from financing activities:

Payments of issuance costs of the revolving credit facility

(3

)

Change in customer funds obligations, net

4

13

49

40

Proceeds from issuance of common stock

38

29

78

84

Warrant repurchase

(61

)

(61

)

Repurchases of Class A common stock

(23

)

(20

)

(54

)

(56

)

Net cash provided by (used in) financing activities

19

(39

)

70

7

Effect of exchange rate changes on cash and cash equivalents and restricted cash

3

1

Net increase in cash, cash equivalents, cash held on behalf of customers and restricted cash

180

80

520

197

Cash, cash equivalents, cash held on behalf of customers and restricted cash at beginning of period

1,425

864

1,085

747

Cash, cash equivalents, cash held on behalf of customers and restricted cash at end of period

$

1,605

$

944

$

1,605

$

944

Reconciliation of cash, cash equivalents, cash held on behalf of customers and restricted cash

Cash and cash equivalents

1,357

761

1,357

761

Cash held on behalf of customers

172

127

172

127

Restricted cash

76

56

76

56

Total cash, cash equivalents, cash held on behalf of customers and restricted cash

$

1,605

$

944

$

1,605

$

944

Non-GAAP Financial Measures

In this press release, Toast refers to non-GAAP financial measures that are derived on the basis of methodologies other than in accordance with United States generally accepted accounting principles (“GAAP”). Toast uses certain non-GAAP financial measures, as described below, to understand and evaluate its core operating performance. These non-GAAP financial measures, which may be different than similarly-titled measures used by other companies, are presented to enhance investors’ overall understanding of Toast’s financial performance and should not be considered substitutes for, or superior to, the financial information prepared and presented in accordance with GAAP. Toast believes that these non-GAAP financial measures provide useful information about its financial performance, enhance the overall understanding of its past performance and future prospects, and allow for greater transparency with respect to important metrics used by Toast’s management for financial and operational decision-making.

In the tables below, Toast has provided reconciliations of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP. These non-GAAP financial measures should not be considered substitutes for financial measures calculated in accordance with GAAP, and the financial results that Toast calculates and presents in the table in accordance with GAAP, as well as the corresponding reconciliations from those results, should be carefully evaluated.

The following are the non-GAAP financial measures referenced in this press release and presented in the tables below:

Adjusted EBITDA, Non-GAAP Subscription Services and Financial Technology Solutions Gross Profit, Non-GAAP Costs of Revenue, Non-GAAP Gross Profit, Non-GAAP Subscription Services Gross Profit, Non-GAAP Financial Technology Gross Profit, Non-GAAP Hardware and Professional Services Gross Profit, Non-GAAP Non-Payments Financial Technology Solutions Gross Profit, Non-GAAP Sales and Marketing Expenses, Non-GAAP Research and Development Expenses, Non-GAAP General and Administrative Expenses, and Free Cash Flow do not purport to represent profitability and liquidity measures as defined in accordance with GAAP. These measures are provided to investors and others to improve the quarter-to-quarter and year-to-year comparability of Toast's financial results and to ensure that investors understand the information Toast uses to evaluate the performance of its businesses.

Our definitions may differ from the definitions used by other companies and therefore comparability may be limited. In addition, other companies may not publish these or similar metrics. Further, these metrics have certain limitations since they do not include the impact of certain expenses and cash flows that are reflected in our Consolidated Statements of Operations and Consolidated Statements of Cash Flows. Thus, our Adjusted EBITDA, Non-GAAP Subscription Services and Financial Technology Solutions Gross Profit, Non-GAAP Costs of Revenue, Non-GAAP Gross Profit, Non-GAAP Subscription Services Gross Profit, Non-GAAP Financial Technology Gross Profit, Non-GAAP Hardware and Professional Services Gross Profit, Non-GAAP Non-Payments Financial Technology Solutions Gross Profit, Non-GAAP Sales and Marketing Expenses, Non-GAAP Research and Development Expenses, Non-GAAP General and Administrative Expenses, and Free Cash Flow should be considered in addition to, not as substitutes for, or in isolation from, measures prepared in accordance with GAAP.

Key Business Metrics

In addition, Toast also uses the following key business metrics to help it evaluate its business, identify trends affecting its business, formulate business plans, and make strategic decisions:

Locations

We define a live location, or Location, as a unique location that has used Toast Point of Sale to record transaction volumes above a minimum threshold, and has not been marked as a churned location as of the date of determination. A Location can use Toast payment services, which we refer to as a Toast Processing Location, or for select enterprise customers, not use Toast’s payment services, which we refer to as a Non-Toast Processing Location. Customers of legacy solutions provided by companies that we have acquired, that do not use Toast Point of Sale, are not included in our Location count.

Summary of Key Business Metrics and Non-GAAP Results

(unaudited)

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in billions)

2025

2024

% Growth

2025

2024

% Growth

Gross Payment Volume (GPV)

$

51.5

$

41.7

24

%

$

143.6

$

116.9

23

%

As of September 30,

(dollars in millions)

2025

2024

% Growth

Payments Annualized Recurring Run-Rate

$

1,014

$

774

31

%

Subscription Annualized Recurring Run-Rate

1,002

780

28

%

Total Annualized Recurring Run-Rate (ARR)

$

2,016

$

1,554

30

%

Adjusted EBITDA

Three Months Ended September 30,

Nine Months Ended September 30,

(in millions)

2025

2024

2025

2024

Net income (loss)

$

105

$

56

$

241

$

(13

)

Stock-based compensation expense and related payroll tax

70

61

198

193

Depreciation and amortization

15

12

50

32

Interest income, net

(13

)

(9

)

(36

)

(30

)

Gain on warrant extinguishment

(14

)

(14

)

Change in fair value of warrant liability

(7

)

1

(2

)

37

Termination of leases

1

1

2

Stock-based charitable contribution expense

6

5

6

5

Restructuring and restructuring-related expenses (1)

0

0

8

46

Income tax expense (benefit)

(1

)

1

4

3

Adjusted EBITDA

$

176

$

113

$

470

$

261

(1) Restructuring and restructuring-related expenses for the nine months ended September 30, 2025 include $5 million of severance benefits and $3 million of stock-based compensation expense. Restructuring and restructuring-related expenses for the nine months ended September 30, 2024 include $32 million of severance benefits, $12 million of stock-based compensation expense, and $2 million of accelerated depreciation related to facilities.

Non-GAAP Subscription Services and Financial Technology Solutions Gross Profit (Non-GAAP)

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Gross profit (GAAP):

Subscription services

$

177

$

133

$

483

$

347

Financial technology solutions

313

232

848

640

Adjustments:

Stock-based compensation expense and related payroll tax

4

5

13

16

Depreciation and amortization

12

8

41

22

Non-GAAP Subscription Services and Financial Technology Solutions Gross Profit (Non-GAAP)

$

506

$

378

$

1,385

$

1,025

Non-GAAP Costs of Revenue

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Costs of revenue

$

1,201

$

983

$

3,350

$

2,765

Stock-based compensation expense and related payroll tax

(9

)

(11

)

(30

)

(33

)

Depreciation and amortization

(14

)

(9

)

(45

)

(27

)

Non-GAAP costs of revenue

$

1,178

$

963

$

3,275

$

2,705

Non-GAAP Gross Profit

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Gross profit

$

432

$

322

$

1,170

$

857

Stock-based compensation expense and related payroll tax

9

11

30

33

Depreciation and amortization

14

9

45

27

Non-GAAP gross profit

$

455

$

342

$

1,245

$

917

Non-GAAP Subscription Services Gross Profit

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Subscription services gross profit

$

177

$

133

$

483

$

347

Stock-based compensation expense and related payroll tax

4

5

13

16

Depreciation and amortization

11

8

40

22

Non-GAAP subscription services gross profit

$

192

$

146

$

536

$

385

Non-GAAP Financial Technology Solutions Gross Profit

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Financial technology solutions gross profit

$

313

$

232

$

848

$

640

Stock-based compensation expense and related payroll tax

Depreciation and amortization

Non-GAAP financial technology solutions gross profit

$

313

$

232

$

848

$

640

Non-GAAP Hardware and Professional Services Gross Profit

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Hardware and professional services gross profit

$

(57

)

$

(42

)

$

(158

)

$

(126

)

Stock-based compensation expense and related payroll tax

5

6

17

17

Depreciation and amortization

1

1

1

Non-GAAP hardware and professional services gross profit

$

(51

)

$

(36

)

$

(140

)

$

(108

)

Non-GAAP Non-Payments Financial Technology Solutions Gross Profit

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Financial technology solutions gross profit

$

313

$

232

$

848

$

640

Payments financial technology solutions gross profit

(255

)

(189

)

(703

)

(529

)

Non-GAAP non-payments financial technology solutions gross profit

$

58

$

43

$

145

$

111

Non-GAAP Sales and Marketing Expenses

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Sales and marketing expenses

$

144

$

119

$

418

$

340

Stock-based compensation expense and related payroll tax

(15

)

(13

)

(46

)

(43

)

Depreciation and amortization

(1

)

(1

)

(3

)

(2

)

Non-GAAP sales and marketing expenses

$

128

$

105

$

369

$

295

Non-GAAP Research and Development Expenses

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Research and development expenses

$

102

$

89

$

277

$

258

Stock-based compensation expense and related payroll tax

(29

)

(22

)

(73

)

(66

)

Depreciation and amortization

(1

)

(1

)

(2

)

Non-GAAP research and development expenses

$

73

$

66

$

203

$

190

Non-GAAP General and Administrative Expenses

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

General and administrative expenses

$

102

$

80

$

260

$

229

Stock-based compensation expense and related payroll tax

(17

)

(15

)

(49

)

(51

)

Depreciation and amortization

(1

)

(1

)

(1

)

Termination of leases

(1

)

(1

)

(2

)

Stock-based charitable contribution expense

(6

)

(5

)

(6

)

(5

)

Non-GAAP general and administrative expenses

$

78

$

59

$

203

$

170

Free Cash Flow

Three Months Ended September 30,

Nine Months Ended September 30,

(dollars in millions)

2025

2024

2025

2024

Net cash provided by operating activities

$

165

$

109

$

467

$

213

Capital expenditures

(12

)

(12

)

(37

)

(41

)

Free cash flow

$

153

$

97

$

430

$

172

Sums may not equal totals due to rounding.

TOST-FIN