Early Access

10-QPeriod: Q3 FY2021

CrowdStrike Holdings, Inc. Quarterly Report for Q3 Ended Oct 31, 2020

Filed December 3, 2020For Securities:CRWD

Summary

CrowdStrike Holdings, Inc.'s 10-Q filing for the period ending October 30, 2020, primarily focuses on forward-looking risk factors and corporate governance. As an "emerging growth company" until January 31, 2021, CrowdStrike has utilized certain exemptions from regulatory requirements, which may impact comparability with other companies. The company emphasizes potential dilution from future stock issuances and outlines various provisions in its charter documents and bylaws designed to deter hostile takeovers and influence control, including a dual-class stock structure and a classified board. Significant risks highlighted relate to the challenges of being a new public company, including the strain on resources for compliance with Sarbanes-Oxley Act requirements, potential weaknesses in internal controls, and the diversion of management attention. The company also notes the risks associated with future acquisitions, such as integration challenges, potential dilution, and unforeseen liabilities. Furthermore, CrowdStrike addresses the potential limitations on its ability to utilize net operating loss carryforwards and tax attributes due to ownership changes, as well as potential liabilities related to sales and use taxes in various jurisdictions. The impact of evolving accounting standards and the inherent uncertainties in management's estimates and judgments, especially in the context of the COVID-19 pandemic, are also underscored.

Financial Statements
Beta
Revenue$232.46M
Cost of Revenue$61.53M
Gross Profit$170.93M
R&D Expenses$57.54M
Operating Expenses$195.09M
Operating Income-$24.16M
Interest Expense$193K
Net Income-$24.53M
EPS (Basic)$-0.11
EPS (Diluted)$-0.11
Shares Outstanding (Basic)219.40M
Shares Outstanding (Diluted)219.40M

Key Highlights

  • 1CrowdStrike is operating as an "emerging growth company" until January 31, 2021, availing itself of certain regulatory exemptions that may affect comparability with other public companies.
  • 2The company's charter documents and bylaws contain provisions, such as a dual-class stock structure and a classified board, designed to prevent hostile takeovers and maintain control, which could limit stockholder influence.
  • 3Significant resources and management attention are being dedicated to complying with new public company regulations, including Sarbanes-Oxley Act requirements for internal controls, with the independent auditor's attestation due by January 31, 2021.
  • 4Future acquisitions, like the recent Preempt Security acquisition, pose risks including integration challenges, potential dilution to existing stockholders, and the possibility of inheriting unforeseen liabilities.
  • 5CrowdStrike has substantial net operating loss (NOL) carryforwards and tax credits, but their future utilization may be limited by ownership changes under Sections 382 and 383 of the Internal Revenue Code, potentially increasing future tax liabilities.
  • 6The company faces potential liabilities related to uncollected sales and use taxes in various jurisdictions where it operates.
  • 7Management's estimates and judgments, particularly those related to accounting policies and the impact of COVID-19, carry increased variability and could adversely affect financial results if actual outcomes differ.

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