Udemy Inc. has announced its financial results for the second quarter of 2025. The company reported a significant impact from foreign exchange rates on its revenue guidance, with an expected negative 60 basis point impact on full-year 2025 revenue growth. However, the guidance assumes a positive 30 basis point impact on third-quarter year-over-year revenue growth. The company has not provided a quantitative reconciliation of forecasted Adjusted EBITDA to forecasted GAAP net income due to difficulties in calculating certain reconciling items. Udemy continues to emphasize the importance of its non-GAAP financial measures in understanding and evaluating its operating results. Additionally, the company tracks key business metrics such as the number of Udemy Business customers, adopting a specific methodology for counting unique customers. This approach highlights the company's focus on its business segment's growth and customer engagement.