Viant Technology Inc.DSP

Viant Technology Inc. Revenue Disclosure

10-KFiled Mar 11, 20261 min read
Revenue
The Company recognizes revenue in accordance with ASC 606. Although the Company maintains agreements with its customers in multiple contractual forms, the overall promise within each of the contract types is to provide customers the ability to plan, buy and measure their digital advertising campaigns using our platform. Refer to Note 2—Basis of Presentation and Summary of Significant Accounting Policies for additional information.
The disaggregation of revenue was as follows:
Year Ended December 31,
202520242023
Over-time revenue$7,207 $5,698 $3,364 
Point-in-time revenue336,994 283,537 219,570 
Total revenue$344,201 $289,235 $222,934 
Revenue for unsatisfied performance obligations expected to be recognized in the future for contracts with an original expected duration of greater than one year was $0.7 million and $0.8 million as of December 31, 2025 and 2024, respectively. These amounts do not include contracts with an original expected duration of less than one year, which is the majority of the Company’s contracts. As of December 31, 2025 and 2024, total deferred revenue was $0.6 million in each period, which is anticipated to be recognized during the succeeding 12-month period and therefore recorded in the current portion of deferred revenue within the consolidated balance sheets.

Historical Timeline

Fiscal YearFiled
2025Mar 11, 2026Showing above
2024Mar 3, 2025
2023Mar 4, 2024
2022Mar 2, 2023
2021Mar 10, 2022

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.

Other Available Disclosures

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