Financial Position - As of September 30, 2021, the company reported cash and cash equivalents of $1.9 billion, an increase from $893.9 million as of December 31, 2020[26]. - Total current assets reached $2.51 billion, up from $1.42 billion at the end of 2020, indicating significant growth in liquidity[26]. - Total liabilities increased to $2.67 billion from $1.74 billion, highlighting a rise in financial obligations[26]. Internal Control and Reporting - The company has identified a material weakness in internal control over financial reporting, which has led to a restatement of financial statements for previous years[309]. - The company is actively working on remediation measures to address the identified material weakness, including hiring additional technical resources[310]. - No changes in internal control over financial reporting were identified that materially affected the company's internal control during the three months ended September 30, 2021[315]. - Management believes that disclosure controls and procedures provide reasonable assurance of achieving their objectives, but cannot guarantee prevention or detection of all errors and fraud[316]. User Engagement - Daily active users (DAUs) are defined as users who logged in and visited the platform on a unique registered account on a given day, reflecting global engagement[19]. - The company tracks DAUs as an indicator of audience size, with metrics potentially affected by user activity and fraud, such as botting[20][22]. Economic Factors - The company does not expect a material impact from a hypothetical 10% change in foreign currency exchange rates on its operating results[302]. - The company has not entered into derivative or hedging transactions for foreign currency exposure but may consider it in the future if necessary[302]. - The company believes inflation has not materially affected its business or financial condition[304].

Table of Contents ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2021 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from Commission File Number: 001-39763 Roblox Corporation (Exact Name of Registrant as Specified in its Charter) Delaware 20-0991664 (State or other jurisdiction of incorporation or organization) UNITED STATES SECURITIES AND EXCHANGE COMMI ...

Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from Commission File Number: 001-39763 For the quarterly period ended March 31, 2021 OR Roblox Corporation (Exact Name of Registrant as Specified in its Charter) Delaware 20-0991664 (State or othe ...