Core Viewpoint - UiPath Inc. is expected to report a decline in earnings and revenues for the first quarter of fiscal 2026, with earnings estimated at 10 cents, reflecting a 23% decrease year-over-year, and revenues projected at $332.3 million, indicating a 0.8% decline [1] Financial Performance - The Zacks Consensus Estimate for license services revenues is $115 million, representing an 18% year-over-year decline [4] - Subscription revenues are estimated at $137.3 million, implying a 12% year-over-year decline [4] - Professional services and other revenues are expected to remain flat at $10 million year-over-year [4] - In the fourth quarter of fiscal 2025, UiPath reported a 5% year-over-year revenue increase to $424 million, with annual recurring revenues climbing to $1.67 billion, a 14% increase from the previous year [9] Earnings Surprise History - UiPath has a strong earnings surprise history, having surpassed the Zacks Consensus Estimate in each of the trailing four quarters, with an average surprise of 36.4% [2][3] Stock Performance - UiPath's stock has experienced volatility, with a 34% decline over the past year compared to a 29% growth in the industry, but has rebounded 7% in the past month, indicating potential recovery [5][6] Strategic Partnerships - Strategic alliances with major technology companies such as Microsoft, Amazon, and Salesforce are critical for UiPath's growth, enhancing its credibility and integration into broader enterprise ecosystems [8] Investor Considerations - Despite steady revenue growth in subscription services projected at 12% year-over-year, the earnings forecast suggests a cautious outlook, recommending a wait-and-see approach ahead of the first-quarter results [10]