Press Release: Skillsoft Reports Financial Results for the Fourth Quarter and Full Year of Fiscal 2026

Dow Jones
Apr 08
   --  TDS Segment(1) delivered full year revenue in line with guidance, with 
      TDS Segment Adjusted EBITDA and consolidated Free Cash Flow above the top 
      end guidance 
 
   --  Next-generation Skillsoft Percipio$(R)$ Platform generally available, 
      with 15 new customers since release 
 
   --  Early adopters accelerating utilization of our AI tools 
BOSTON--(BUSINESS WIRE)--April 07, 2026-- 

Skillsoft Corp. (NYSE: SKIL) ("Skillsoft", "we", "us" or "our"), a leading AI-native skills management platform, today announced its financial results for the fourth quarter and full fiscal year ended January 31, 2026 and provided its TDS Segment financial outlook for full year fiscal 2027.

Fiscal 2026 Fourth Quarter Select Financial Measures

   --  Total Revenue of $131 million compared to $134 million in the prior 
      year. 
 
   --  Talent Development Solutions Revenue of $103 million, flat versus the 
      prior year. 
 
   --  Global Knowledge Revenue of $28 million compared to $31 million in the 
      prior year. 
 
   --  Net Loss of $37 million compared to Net Loss of $31 million in the 
      prior year. Net Loss per share of $4.19 compared to Net Loss per share of 
      $3.75 in the prior year. 
 
   --  Adjusted EBITDA(2) of $31 million, reflecting an Adjusted EBITDA 
      margin(2) of 24% of Revenue, compared to $30 million and a margin of 22% 
      of Revenue in the prior year. 
 
   --  Free Cash Flow(2) of $27 million compared to $13 million in the prior 
      year. 

Fiscal 2026 Full Year Select Financial Measures

   --  Total Revenue of $513 million compared to $531 million in the prior 
      year. 
 
   --  Talent Development Solutions Revenue of $404 million compared to $406 
      million in the prior year. 
 
   --  Global Knowledge Revenue of $109 million compared to $125 million in 
      the prior year. 
 
   --  Net Loss of $140 million compared to Net Loss of $122 million in the 
      prior year. Net Loss per share of $16.27 compared to Net Loss per share 
      of $14.87 in the prior year. 
 
   --  Adjusted EBITDA(2) of $110 million, reflecting an Adjusted EBITDA 
      margin(2) of 21% of Revenue, compared to $109 million and a margin of 21% 
      of Revenue in the prior year. 
 
   --  Free Cash Flow(2) of $6 million compared to $12 million in the prior 
      year. 

"This quarter's strong TDS Segment results, led by TDS enterprise solutions, demonstrate the critical role Skillsoft plays in helping organizations navigate the rapid pace of human and AI change. Over the past 18 months, we've made meaningful progress executing our transformation, streamlining the business through improved capital allocation, and repositioning our platform, which is now in market and gaining traction," said Ron Hovsepian, Skillsoft Executive Chair and CEO. "As AI reshapes the global workforce, demand for our AI-driven learning solutions, particularly our CAISY$(TM)$ simulator, continues to build, and we believe we are well positioned to support workforce readiness while driving toward sustainable growth and improved free cash flow."

Hovsepian concluded, "As we noted last quarter, we initiated a strategic review of the Global Knowledge Segment, which remains ongoing as we evaluate the best path forward to maximize overall value at Skillsoft. Looking ahead, we remain focused on executing our strategic plan and maintaining disciplined capital allocation."

Fiscal 2026 Fourth Quarter Business Highlights

   --  Skillsoft announced the general availability of its next-generation 
      skills management platform to power enterprise workforce readiness and 
      outcomes 
 
   --  Skillsoft and edX formed a strategic partnership to expand 
      university-led learning in The Skillsoft Percipio Platform, strengthening 
      how enterprises build workforce readiness for an AI-driven world 
 
   --  AI skill benchmark completions increased 994% year over year, with AI 
      content completions up 261% year over year and AI journey completions up 
      222% year over year. CAISY learners increased 146% year over year, and 
      CAISY launches or engagement increased 341% year over year. 

"Strong performance in our TDS Segment drove Adjusted EBITDA margin expansion and robust free cash flow generation for the quarter, reflecting the continued benefits of a leaner, more-directed cost structure and operational discipline," said John Frederick, Skillsoft's Chief Financial Officer. "We believe that removing the impact of our GK Segment would improve growth, operating results and free cash flow. Building on our strategic foundation, we are focusing on our core TDS enterprise solutions, whose profitability and cash generation capability, we believe, will drive long-term value for our shareholders."

Full-Year Fiscal 2027 Financial Outlook

In connection with our continuing exploration of strategic alternatives for our GK segment, we are only able to provide revenue and Adjusted EBITDA(2) guidance for our TDS segment for the fiscal year ending January 31, 2027 ("fiscal 2027").

The following table reflects Skillsoft's financial outlook for fiscal 2027, based on current market conditions, expectations, and assumptions:

 
TDS Revenue                   $388 million -- $406 million 
TDS Adjusted EBITDA(2)        $108 million -- $116 million 
TDS Free Cash Flow            $14 million -- $22 million 
 
 
(1)    Skillsoft has two operating and reporting segments: Talent Development 
       Solutions ("TDS") and Global Knowledge ("GK") 
 
(2)    Denotes a non-GAAP financial measure. See "Non-GAAP Financial Measures" 
       below for the definitions of these and other non-GAAP financial 
       measures included in this press release, how they are calculated, and 
       the rationale for their use. A reconciliation of historical non-GAAP 
       financial measures to the most directly comparable GAAP financial 
       measures is provided in the tables at the back of this press release. 
       We do not provide quantitative reconciliations for forward-looking 
       non-GAAP financial measures, as we are unable to provide a meaningful 
       or accurate calculation or estimation of reconciling items and the 
       information is not available without unreasonable effort. See "Non-GAAP 
       Financial Measures" below for further detail. 
 

Webcast and Conference Call Information

Skillsoft will host a conference call and webcast today at 5:00 p.m. Eastern Time to discuss its financial results. To access the call, dial (877) 407-3088 from the United States and Canada or (201) 389-0927 from international locations. The live event can be accessed from the Investor Relations section of Skillsoft's website at investor.skillsoft.com. A replay will be available for twelve months.

About Skillsoft

Skillsoft (NYSE: SKIL) is a global leader in skills management for the human + AI era. The AI-native Skillsoft platform gives a clear view of workforce capability, closes critical skill gaps, and proves the impact of skills on business outcomes. With Skillsoft, organizations can build AI-ready teams, lower the cost and time of workforce development, and reduce execution risk as work continues to change. Thousands of organizations worldwide trust Skillsoft to power workforce readiness. Learn more at skillsoft.com

Non-GAAP Financial Measures

In addition to disclosing detailed operating results in accordance with U.S. GAAP, Skillsoft provides supplementary non-GAAP financial measures to consider in evaluating our operating performance. We track the non-GAAP financial measures that we believe are key financial measures of our success. Non-GAAP measures are frequently used by securities analysts, investors, and other interested parties in their evaluation of companies comparable to us, many of which present non-GAAP measures when reporting their results. These measures can be useful in evaluating our performance against our peer companies because we believe the measures provide users with valuable insight into key components of U.S. GAAP financial disclosures. In addition, management uses these non-GAAP financial measures to assess operating performance, financial leverage and the effective use and allocation of resources; to provide more normalized period-to-period comparisons of operating results; to enhance investors' understanding of the core operating results of our business; and to set management incentive targets. We believe investors use both U.S. GAAP and non-GAAP financial measures to assess management's decisions associated with our priorities and capital allocation, as well as to analyze how our business operates in, or responds to, macroeconomic trends or other events that impact our core operations. We disclose the non-GAAP financial measures included in this press release because we believe that they provide meaningful supplemental information. However, non-GAAP financial measures have limitations as analytical tools. Because not all companies use identical calculations, our presentation of non-GAAP financial measures may not be comparable to other similarly titled measures of other companies. They are not presentations made in accordance with U.S. GAAP, are not measures of financial condition or liquidity, and should not be considered as an alternative to profit or loss for the period determined in accordance with U.S. GAAP or operating cash flows determined in accordance with U.S. GAAP. As a result, these non-GAAP financial measures should not be considered in isolation from, or as a substitute analysis for, results of operations as determined in accordance with U.S. GAAP.

The non-GAAP financial measures included in this press release are: adjusted net income (loss), on both a consolidated and segment basis; adjusted net income (loss) per share; adjusted net income (loss) margin % (i.e., adjusted net income (loss) as a percentage of revenue) on both a consolidated and segment basis; adjusted EBITDA, on both a consolidated and segment basis; adjusted EBITDA margin % (i.e., adjusted EBITDA as a percentage of revenue), on both a consolidated and segment basis; adjusted total operating expenses; adjusted contribution margin; business unit contribution profit; business unit contribution margin (i.e., business unit contribution profit as a percentage of business unit revenue); adjusted costs of revenues; adjusted content and software development expenses; adjusted selling and marketing expenses; adjusted general and administrative expenses; business unit costs of revenues, business unit content and software development expenses; business unit product research and management expenses, free cash flow, and adjusted free cash flow (levered), free cash flow conversion and adjusted net leverage.

We have provided at the back of this press release reconciliations of these non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures for the three and twelve months ending January 31, 2026 and 2025. We do not reconcile our forward-looking non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures, due to variability and difficulty in making accurate forecasts and projections and/or certain information not being ascertainable or accessible; and because not all of the information necessary for a quantitative reconciliation of these forward-looking non-GAAP financial measures to the most directly comparable U.S. GAAP financial measures is available to us without unreasonable efforts. For the same reasons, we are unable to address the probable significance of the unavailable information. We provide non-GAAP financial measures that we believe will be achieved, however we cannot accurately predict all of the components of the adjusted calculations and the U.S. GAAP financial measures may be materially different than the non-GAAP financial measures.

The non-GAAP measures included in this press release are defined as follows:

   --  Adjusted net income (loss)* is defined as net income (loss) excluding 
      non-cash items, discrete and event-specific costs that do not represent 
      normal cash operating expenses necessary for our business operations, and 
      certain accounting income and/or expenses. Management believes these 
      exclusions enhance the comparability of our results from period to period, 
      and as compared to peers, and are useful in assessing our operating 
      performance, and consist of the following (including the related tax 
      effects), when applicable to the periods presented: 
 
          --  Impairment charges - Non-cash goodwill and intangible asset 
             impairment charges. 
 
          --  Amortization of acquired intangible assets -- Non-cash 
             amortization expense of finite-lived intangible assets recognized 
             as a part of business combination accounting. 
 
          --  Acquisition and integration related costs -- Costs incurred to 
             effectuate an acquisition, including contingent compensation 
             expenses, and integration-related costs. 
 
          --  Restructuring charges -- Charges related to strategic cost 
             saving initiatives, including severance costs, losses associated 
             with the abandonment of right-of-use assets, and contract 
             termination costs. 
 
          --  Transformation costs -- Costs incurred to transform our 
             operations through significant strategic non-ordinary course 
             transactions. 
 
          --  System migration costs -- Costs of temporary resources needed 
             for the migration of content and customers from our legacy system 
             to a global platform. 
 
          --  Long-term incentive compensation expenses -- Charges associated 
             with long-term incentive compensation programs, including 
             stock-based compensation, cash awards tied to stock performance, 
             and awards granted in-lieu of stock that are intended to be 
             settled in cash. 
 
          --  Executive exit costs -- Costs associated with the departure of 
             executives. 
 
          --  Fair value adjustments -- Mark-to-market adjustments of interest 
             rate swap agreements. 
 
          --  Other (income) expense, net -- Unrealized and realized gains or 
             losses primarily resulting from fluctuations of U.S. dollar 
             appreciating or depreciating against other currencies, and 
             impairments associated with property and equipment and other 
             tangible assets when their carrying values are not recoverable. 
 
 
 
   --  Adjusted net income (loss) per share is defined as adjusted net income 
      (loss) divided by the number of diluted weighted average shares 
      outstanding, and adjusted net income (loss) margin % is defined as 
      adjusted net income (loss) as a percentage of revenue. 
 
   --  Adjusted net income (loss) margin %* is defined as adjusted net income 
      (loss) as a percentage of revenue. 
 
   --  Adjusted EBITDA* is defined as net income (loss) excluding (when 
      applicable to the periods presented) the same exclusions set forth above 
      for the determination of adjusted net income (loss) plus the additional 
      exclusions set forth below. Management believes these exclusions enhance 
      the comparability of our results from period to period, and as compared 
      to peers, and are useful in assessing our operating performance. The 
      additional exclusions are: 
 
          --  Amortization of capitalized internally developed software-- 
             Non-cash amortization expense for finite-lived intangible assets 
             other than those recognized as a part of business combination 
             accounting. 
 
          --  Interest expense, net -- Gross interest expense offset by 
             interest income 
 
          --  Depreciation expense -- Non-cash depreciation expense for 
             property and equipment assets. 
 
          --  Provision for (benefit from) income taxes -- Current and 
             deferred federal, state and foreign income tax expense (benefit). 
 
 
 
 
   --  Adjusted EBITDA margin %* is defined as adjusted EBITDA as a percentage 
      of revenue. 
 
   --  Adjusted costs of revenues is defined as costs of revenues excluding 
      (where applicable) depreciation expense, long-term incentive compensation 
      expense, system migration costs and transformation costs. 
 
   --  Adjusted content and software development expenses is defined as 
      content and software development expenses excluding (where applicable) 
      depreciation expense, long-term incentive compensation expense, system 
      migration costs and transformation costs. 
 
   --  Adjusted selling and marketing expenses is defined as selling and 
      marketing expenses excluding (where applicable) depreciation expense, 
      long-term incentive compensation expense, system migration costs and 
      transformation costs. 
 
   --  Adjusted general and administrative expenses is defined as general and 
      administrative expense excluding (where applicable) depreciation expense, 
      long-term incentive compensation expense, system migration costs, 
      transformation costs, and executive exit costs. 
 
   --  Adjusted total operating expenses is defined as costs of revenues, 
      content and software development expenses, selling and marketing expenses, 
      and general and administrative expenses, in each case excluding (where 
      applicable) depreciation expense, long-term incentive compensation 
      expense, system migration costs, transformation costs, and executive exit 
      costs. 
 
   --  Adjusted contribution margin is defined as revenue less adjusted total 
      operating expenses, divided by revenue for the same period. 
 
   --  Business unit contribution profit - Segment ("business unit") 
      contribution profit is defined as business unit revenue, less business 
      unit cost of revenues, business unit content and software development 
      expenses, and business unit product research and management expenses. 
 
   --  Business unit contribution margin is defined as business unit 
      contribution profit divided by business unit revenue for the same 
      period. 
 
   --  Business unit cost of revenues is defined as cost of revenues 
      attributable to the business unit, excluding, where applicable, 
      depreciation expense, long-term incentive compensation expense, system 
      migration costs, and transformation expenses. 
 
   --  Business unit content and software development expenses are defined as 
      content and software development expenses attributable to the business 
      unit, excluding, where applicable, depreciation, long-term incentive 
      compensation, system migration costs, and transformation expenses. 
 
   --  Business unit product research and management expenses are defined as 
      certain selling and marketing costs attributable to the business unit 
      reflected in the business unit contribution profit. 
 
   --  Free cash flow is defined as net cash provided by (used in) operating 
      activities less net purchases of property and equipment and internally 
      developed software. Note that free cash flow does not represent residual 
      cash flow available to Skillsoft for discretionary expenditures. 
 
   --  Adjusted free cash flow (levered) is defined as free cash flow plus the 
      cash impact of the charges excluded in the determination of adjusted 
      EBITDA (as set forth above). Note that adjusted free cash flow (levered) 
      does not represent residual cash flow available to Skillsoft for 
      discretionary expenditures. 
 
   --  Free cash flow conversion is defined as free cash flow divided by 
      adjusted EBITDA for the same period. 
 
   --  Adjusted net leverage is defined as current maturities of long-term 
      debt, plus borrowings under our accounts receivable facility, plus 
      long-term debt, less cash and equivalents and restricted cash, divided by 
      adjusted EBITDA for the preceding twelve-month period. 

* This non-GAAP financial measure is provided in the reconciliation tables below on both a consolidated and segment basis.

Key Performance Metric

Skillsoft also uses a supplementary key performance metric (dollar retention rate) that we believe is a key financial measure of our success. Key performance metrics are frequently used by securities analysts, investors, and other interested parties in their evaluation of companies comparable to us, many of which present key performance metrics when reporting their results. In addition, management uses dollar retention rate to assess operating performance, and to enhance investors' understanding of the core operating results of our business. We believe investors use dollar retention rate to assess how our business operates in, or responds to, macroeconomic trends or other events that impact our core operations. We use dollar retention rate because we believe that it provides meaningful supplemental information. However, this metric may not be comparable to other similarly titled measures of other companies. It is not a measure of financial condition or liquidity, and should not be considered in isolation from, or as a substitute analysis for, results of operations as determined in accordance with U.S. GAAP.

   --  Dollar retention rate ("DRR") - For existing customers at the beginning 
      of a given period, DRR represents subscription renewals, upgrades, churn 
      and downgrades in such period divided by the beginning total renewable 
      base of such customers for such period. Renewals reflect customers who 
      renew their subscription, inclusive of auto-renewals for multi-year 
      contracts, while churn reflects customers who choose not to renew their 
      subscription. Upgrades include orders from customers that purchase 
      additional licenses or content (e.g., a new Leadership and Business 
      module), while downgrades reflect customers electing to decrease the 
      number of licenses or reduce the size of their content package. Upgrades 
      and downgrades also reflect changes in pricing, We use our DRR to measure 
      the long-term value of customer contracts as well as our ability to 
      retain and expand the revenue generated from our existing customers. 

Cautionary Notes Regarding Forward Looking Statements

This press release includes statements that are, or may be deemed to be, "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. For all such statements, we claim the protection of the safe harbor for forward-looking statements provided by such sections and the Private Securities Litigation Reform Act of 1995, where applicable. All statements, other than statements of historical facts, are forward-looking statements. These forward-looking statements include, but are not limited to, statements that address activities, events or developments that we expect or anticipate may occur in the future, including statements with respect to our guidance and outlook (including our Full Year Fiscal 2027 Financial Outlook), our product development and planning, our pipeline, future capital expenditures and capital allocation, future share repurchases, anticipated financial results, the impact of regulatory changes, our current and evolving business strategies and their anticipated impact, including with respect to our GK business, demand for our services, our competitive position, the benefits of new initiatives, growth of our business and operations, the effectiveness of our products, the outcomes of litigation proceedings and claims, the state and future of skilling in the workplace, our ability to successfully implement our plans, strategies, objectives, our ability to regain compliance with New York Stock Exchange listing standards, and our expectations and intentions. Forward-looking statements may, without limitation, be preceded by, followed by, or include words such as "may," "will," "would," "anticipate," "believe," "estimate," "expect," "intend," "plan," "contemplate," "continue," "project," "forecast," "seek," "outlook," "target," "goal," "objective," "potential," "possible," "probably," or similar expressions, employ such future or conditional verbs as "may," "might," "will," "could," "should," or "would," or may otherwise be indicated as forward-looking statements by grammatical construction, phrasing or context. Such statements are based upon the current beliefs and expectations of Skillsoft's management and are subject to significant risks and uncertainties. Actual results may differ materially from those set forth in the forward-looking statements. All forward-looking disclosures are speculative by their nature, and we caution you against unduly relying on these forward-looking statements.

Factors, many of which are beyond our control, that could cause or contribute to such differences include those described under "Part I - Item 1A. Risk Factors" and "Part II, Item 7 - Management's Discussion and Analysis of Financial Condition and Results of Operations" in our Form 10-K for the fiscal year ended January 31, 2026 ("2026 Form 10-K"). These factors should not be construed as exhaustive and should be read in conjunction with the other cautionary statements included in the 2026 Form 10-K, in this document and in our other periodic filings with the Securities and Exchange Commission ("SEC"). The forward-looking statements contained in this document represent our estimates only as of the date of this press release and should not be relied upon as representing our estimates as of any subsequent date. While we may elect to update these forward-looking statements in the future, we specifically disclaim any obligation to do so, whether to reflect actual results, changes in assumptions, changes in other factors affecting such forward-looking statements, or otherwise, except as required by law. You are advised, however, to review any further factors and risks we describe in reports we file from time to time with the SEC after the date hereof.

Although we believe that the assumptions underlying our forward-looking statements are reasonable, any of these assumptions, and therefore also the forward-looking statements based on these assumptions, could themselves prove to be inaccurate. Given the significant uncertainties inherent in the forward-looking statements included in this press release, our inclusion of this information is not a representation or guarantee by us that our objectives and plans will be achieved. Annualized, pro forma, projected and estimated numbers are not guarantees or assurances of future performance and may not reflect (and may be materially different from) actual results.

All forward-looking statements contained herein are expressly qualified in their entirety by the foregoing cautionary statements.

Industry and Market Data

Within this document, we reference information and statistics regarding market share, industry data and our market position. Certain of this information has been obtained from various independent third-party sources, including independent industry publications, news reports, reports by market research firms and other independent sources. We believe that these external sources and estimates are reliable but have not independently verified them. In addition, certain of this information and statistics are based on our own internal surveys and assessments, which are developed in good faith using reasonable estimates. The information is based on the most current data available to us and our estimates regarding market position or other industry statistics included in this document or otherwise discussed by us involve risks and uncertainties and are subject to change based on various factors, including as set forth above.

 
                          SKILLSOFT CORP. 
          UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS 
   (in thousands, except number of shares and per share amounts) 
 
                                      January 31,    January 31, 
                                         2026           2025 
                                      -----------    ----------- 
ASSETS 
Current assets: 
    Cash and cash equivalents         $   100,816    $   100,766 
    Restricted cash                         3,662          2,571 
    Accounts receivable, net of 
     allowance for credit losses of 
     approximately $382 and $501 as 
     of January 31, 2026 and January 
     31, 2025, respectively               174,963        178,989 
    Prepaid expenses and other 
     current assets                        53,586         50,527 
                                       ----------     ---------- 
        Total current assets              333,027        332,853 
Goodwill                                  296,300        317,071 
Intangible assets, net                    308,031        427,221 
Other assets                               25,760   `     28,924 
                                       ----------     ---------- 
            Total assets              $   963,118    $ 1,106,069 
                                       ==========     ========== 
LIABILITIES AND SHAREHOLDERS' 
EQUITY (DEFICIT) 
Current liabilities: 
    Current maturities of long-term 
     debt                             $     6,404    $     6,404 
    Borrowings under accounts 
     receivable facility                    1,000          1,000 
    Accounts payable                       21,309         13,458 
    Accrued compensation                   43,018         47,803 
    Accrued expenses and other 
     current liabilities                   26,394         26,022 
    Deferred revenue                      274,875        282,295 
                                       ----------     ---------- 
        Total current liabilities         373,000        376,982 
                                       ----------     ---------- 
 
Long-term debt                            570,769        573,267 
Deferred tax liabilities                   33,933         42,039 
Deferred revenue - non-current              1,117          1,656 
Other long-term liabilities                14,526         18,279 
                                       ----------     ---------- 
    Total long-term liabilities           620,345        635,241 
Commitments and contingencies 
Shareholders' equity (deficit): 
    Shareholders' common stock - 
     Class A common shares, $0.0001 
     par value per share: 18,750,000 
     shares authorized and 9,095,922 
     shares issued and 8,796,145 
     shares outstanding as of 
     January 31, 2026, and 8,616,633 
     shares issued and 8,316,856 
     shares outstanding as of 
     January 31, 2025                           1              1 
    Additional paid-in capital          1,576,794      1,565,040 
    Accumulated (deficit)              (1,583,210)    (1,443,386) 
    Treasury stock, at cost- 299,777 
     shares as of January 31, 2026 
     and January 31, 2025                 (10,891)       (10,891) 
    Accumulated other comprehensive 
     income (loss)                        (12,921)       (16,918) 
                                       ----------     ---------- 
        Total shareholders' equity 
         (deficit)                        (30,227)        93,846 
                                       ----------     ---------- 
            Total liabilities and 
             shareholders' equity 
             (deficit)                $   963,118    $ 1,106,069 
                                       ==========     ========== 
 
 
                                   SKILLSOFT CORP. 
                   UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS 
            (in thousands, except number of shares and per share amounts) 
 
                                    Three Months Ended        Twelve Months Ended 
                                        January 31,               January 31, 
                                  -----------------------   ----------------------- 
                                     2026         2025         2026         2025 
                                  ----------   ----------   ----------   ---------- 
Revenues: 
    Total revenues                $  130,653   $  133,753   $  512,674   $  530,994 
Operating expenses: 
    Costs of revenues                 34,223       33,625      134,638      134,879 
    Content and software 
     development                      13,418       15,321       55,626       60,757 
    Selling and marketing             38,217       40,288      153,495      162,879 
    General and administrative        17,055       25,974       80,649       92,364 
    Amortization of intangible 
     assets                           32,226       32,019      127,346      127,216 
    Impairment of goodwill and 
     intangible assets                10,945           --       31,716           -- 
    Acquisition and integration 
     related costs                        52          898        1,379        4,247 
    Restructuring Charges              9,665        2,912       17,318       18,273 
                                   ---------    ---------    ---------    --------- 
        Total operating expenses     155,801      151,037      602,167      600,615 
                                   ---------    ---------    ---------    --------- 
            Operating income 
             (loss)                  (25,148)     (17,284)     (89,493)     (69,621) 
Other income (expense), net           (1,188)        (584)      (3,696)         677 
Fair value adjustment of 
 interest rate swaps                    (127)         869       (3,733)       1,287 
Interest income                          389          629        1,859        3,526 
Interest expense                     (14,355)     (14,978)     (58,470)     (63,516) 
                                   ---------    ---------    ---------    --------- 
                Income (loss) 
                 before 
                 provision for 
                 (benefit from) 
                 income taxes        (40,429)     (31,348)    (153,533)    (127,647) 
Provision for (benefit from) 
 income taxes                         (3,721)        (241)     (13,709)      (5,739) 
                                   ---------    ---------    ---------    --------- 
                    Net income 
                     (loss)       $  (36,708)  $  (31,107)  $ (139,824)  $ (121,908) 
                                   =========    =========    =========    ========= 
 
Net income (loss) per share: 
    Basic and diluted             $    (4.19)  $    (3.75)  $   (16.27)  $   (14.87) 
                                   =========    =========    =========    ========= 
Weighted average common share 
outstanding: 
    Basic and diluted              8,765,526    8,288,631    8,594,008    8,200,077 
                                   =========    =========    =========    ========= 
 
 
                           SKILLSOFT CORP. 
           UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS 
                            (in thousands) 
 
                                  Twelve Months Ended January 31, 
                                ----------------------------------- 
                                       2026               2025 
                                ------------------   -------------- 
Cash flows from operating 
activities: 
    Net income (loss)           $         (139,824)  $     (121,908) 
    Adjustments to reconcile 
    net income (loss) to net 
    cash provided by (used 
    in) operating 
    activities: 
        Amortization expense 
         for intangible 
         assets                            127,346          127,216 
        Stock-based 
         compensation expense               13,240           19,587 
        Depreciation expense                 1,817            3,374 
        Impairment of 
        goodwill and 
        intangible assets                   31,716               -- 
        Non-cash interest 
         expense                             2,305            2,184 
        Non-cash operating 
         lease right-of-use 
         asset expense                       1,604            2,175 
        Non-cash property, 
         equipment, software 
         and operating 
         right-of-use asset 
         impairment charges                     19            2,622 
        Provision for credit 
         loss expense 
         (recovery)                           (119)             (61) 
        Fair value adjustment 
         of interest rate 
         swaps                               3,733           (1,287) 
        Unrealized foreign 
         currency (gain) loss               (3,148)            (148) 
        Provision for (benefit 
         from) deferred income 
         taxes -- non-cash                  (8,348)          (9,990) 
        Changes in assets and 
        liabilities: 
            Accounts 
             receivable                      7,372            4,087 
            Prepaid expenses 
             and other assets, 
             including 
             long-term                         681           (4,471) 
            Accounts payable                 7,505             (855) 
            Accrued expenses 
             and other 
             liabilities, 
             including 
             long-term                      (7,710)           5,348 
            Deferred revenue               (13,139)           2,092 
                                    --------------    ------------- 
                Net cash 
                 provided by 
                 (used in) 
                 operating 
                 activities                 25,050           29,965 
Cash flows from investing 
activities: 
    Purchase of property and 
     equipment                              (1,766)          (1,603) 
    Proceeds from sale of 
     property and equipment                     --               10 
    Internally developed 
     software - capitalized 
     costs                                 (16,786)         (16,765) 
                                    --------------    ------------- 
        Net cash provided by 
         (used in) investing 
         activities                        (18,552)         (18,358) 
Cash flows from financing 
activities: 
    Shares repurchased for tax 
     withholding upon vesting 
     of restricted stock-based 
     awards                                 (3,250)          (1,127) 
    Proceeds from (payments 
     on) accounts receivable 
     facility                                   --          (43,980) 
    Principal payments on term 
     loans                                  (4,803)          (6,404) 
                                    --------------    ------------- 
        Net cash provided by 
         (used in) financing 
         activities                         (8,053)         (51,511) 
Effect of exchange rate 
 changes on cash and cash 
 equivalents                                 2,696           (3,282) 
                                    --------------    ------------- 
            Net increase 
             (decrease) in 
             cash, cash 
             equivalents and 
             restricted cash                 1,141          (43,186) 
Cash, cash equivalents and 
 restricted cash, beginning of 
 period                                    103,337          146,523 
                                    --------------    ------------- 
                Cash, cash 
                 equivalents 
                 and 
                 restricted 
                 cash, end of 
                 period         $          104,478   $      103,337 
                                    ==============    ============= 
Supplemental disclosure of 
cash flow information: 
    Cash and cash equivalents   $          100,816   $      100,766 
    Restricted cash                          3,662            2,571 
                                    --------------    ------------- 
        Cash, cash equivalents 
         and restricted cash, 
         end of period          $          104,478   $      103,337 
                                    ==============    ============= 
 
 
                                  SKILLSOFT CORP. 
                   RECONCILIATION OF NON-GAAP FINANCIAL MEASURES 
     (in thousands, except percentages, number of shares and per share amounts, 
                                     unaudited) 
 
                      Three Months Ended January         Twelve Months Ended 
                                 31,                         January 31, 
                      --------------------------      -------------------------- 
                         2026            2025            2026            2025 
                      ----------      ----------      ----------      ---------- 
Revenues 
    Talent 
     Development 
     Solutions        $  102,614      $  102,805      $  403,745      $  405,530 
    Global Knowledge      28,039          30,948         108,929         125,464 
                       ---------       ---------       ---------       --------- 
Total revenues, as 
 reported             $  130,653      $  133,753      $  512,674      $  530,994 
                       =========       =========       =========       ========= 
 
Net income (loss), 
 as reported          $  (36,708)     $  (31,107)     $ (139,824)     $ (121,908) 
 
    Amortization of 
     acquired 
     intangible 
     assets (1)           28,823          29,455         115,334         118,642 
    Impairment of 
     goodwill and 
     intangible 
     assets               10,945              --          31,716              -- 
    Acquisition and 
     integration 
     related costs            52             898           1,379           4,247 
    Restructuring 
     charges               9,665           2,912          17,318          18,273 
    Transformation 
     costs                   688             252           4,674           1,567 
    System migration 
     costs                    --              --              --             118 
    Long-term 
     incentive 
     compensation 
     expenses              2,294          10,164          14,868          20,602 
    Executive exit 
     costs                    --              --              --           3,326 
    Fair value 
     adjustment of 
     interest rate 
     swaps                   127            (869)          3,733          (1,287) 
    Other (income) 
     expense, net          1,188             584           3,696            (677) 
    Tax impact of 
     adjustments          (6,058)          5,199         (17,210)         (7,416) 
                       ---------       ---------       ---------       --------- 
Adjusted net income 
 (loss)                   11,016          17,488          35,684          35,487 
 
    Interest 
     expense, net         13,966          14,349          56,611          59,990 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above         2,337          (5,440)          3,501           1,677 
    Depreciation             453             970           1,817           3,374 
    Amortization of 
     capitalized 
     internally 
     developed 
     software (1)          3,403           2,564          12,012           8,574 
                       ---------       ---------       ---------       --------- 
Adjusted EBITDA       $   31,175      $   29,931      $  109,625      $  109,102 
                       =========       =========       =========       ========= 
 
Weighted average 
common shares 
outstanding: 
    Basic and 
     diluted           8,765,526       8,288,631       8,594,008       8,200,077 
                       =========       =========       =========       ========= 
 
Basic and diluted 
per share 
information: 
    Net income 
     (loss) per 
     share, as 
     reported         $    (4.19)     $    (3.75)     $   (16.27)     $   (14.87) 
                       =========       =========       =========       ========= 
    Adjusted net 
     income (loss) 
     per share        $     1.26      $     2.11      $     4.15      $     4.33 
                       =========       =========       =========       ========= 
 
Net income (loss) 
 margin %                  (28.1)%         (23.3)%         (27.3)%         (23.0)% 
    Amortization of 
     acquired 
     intangible 
     assets (1)             22.1%           22.0%           22.5%           22.3% 
    Impairment of 
     goodwill and 
     intangible 
     assets                  8.4%            0.0%            6.2%            0.0% 
    Acquisition and 
     integration 
     related costs           0.0%            0.7%            0.3%            0.8% 
    Restructuring 
     charges                 7.4%            2.2%            3.4%            3.4% 
    Transformation 
     costs                   0.5%            0.2%            0.9%            0.3% 
    System migration 
     costs                   0.0%            0.0%            0.0%            0.0% 
    Long-term 
     incentive 
     compensation 
     expenses                1.8%            7.6%            2.9%            3.9% 
    Executive exit 
     costs                   0.0%            0.0%            0.0%            0.6% 
    Fair value 
     adjustment of 
     interest rate 
     swaps                   0.1%           -0.6%            0.7%           (0.2)% 
    Other (income) 
     expense, net            0.9%            0.4%            0.7%           (0.1)% 
    Tax impact of 
     adjustments            (4.7)%           3.9%           (3.3)%          (1.3)% 
                       ---------       ---------       ---------       --------- 
Adjusted net income 
 (loss) margin %             8.4%           13.1%            7.0%            6.7% 
    Interest 
     expense, net           10.7%          10.70%           11.0%           11.3% 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above           1.9%           (4.0)%           0.7%            0.3% 
    Depreciation             0.3%            0.7%            0.4%            0.6% 
    Amortization of 
     capitalized 
     internally 
     developed 
     software (1)            2.6%            1.9%            2.3%            1.6% 
                       ---------       ---------       ---------       --------- 
Adjusted EBITDA 
 margin %                   23.9%           22.4%           21.4%           20.5% 
                       =========       =========       =========       ========= 
 
 
(1)    All amortization (not only amortization pertaining to finite-lived 
       intangible assets recognized as part of business combination 
       accounting) is excluded in the determination of Adjusted EBITDA. 
 
 
                              SKILLSOFT CORP. 
                        TALENT DEVELOPMENT SOLUTIONS 
               RECONCILIATION OF NON-GAAP FINANCIAL MEASURES 
                         (in thousands, unaudited) 
 
                        Three Months Ended 
                           January 31,            Year Ended January 31, 
                      ----------------------      ---------------------- 
                        2026          2025          2026          2025 
                      --------      --------      --------      -------- 
Total TDS Segment 
 revenues, as 
 reported             $102,614      $102,805      $403,745      $405,530 
                       =======       =======       =======       ======= 
 
TDS Segment Net 
 income (loss) (1)    $(22,274)     $(14,080)     $(84,140)     $(97,044) 
 
    Amortization of 
     acquired 
     intangible 
     assets (2)         27,258        27,932       109,131       112,018 
    Impairment of 
     goodwill and 
     intangible 
     assets             10,945            --        10,945            -- 
    Acquisition and 
     integration 
     related costs          52           898         1,361         4,241 
    Restructuring 
     charges             9,523         1,596        15,542        13,255 
    Transformation 
     costs                 688           263         4,674         1,567 
    System migration 
     costs                  --            --            --           118 
    Long-term 
     incentive 
     compensation 
     expenses            1,758         9,968        13,680        20,149 
    Executive exit 
     costs                  --            --            --         3,326 
    Fair value 
     adjustment of 
     interest rate 
     swaps                 127          (869)        3,733        (1,287) 
    Other (income) 
     expense, net      (10,594)      (11,774)      (10,695)      (11,487) 
    Tax impact of 
     adjustments        (5,632)        5,005       (14,267)       (6,810) 
                       -------       -------       -------       ------- 
TDS Segment Adjusted 
 net income (loss)      11,851        18,939        49,964        38,046 
 
    Interest 
     expense, net       13,982        14,366        56,692        60,040 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above       3,463        (4,508)        2,355         1,214 
    Depreciation           339           703         1,333         2,417 
    Amortization of 
     capitalized 
     internally 
     developed 
     software (2)        3,403         2,564        12,012         8,574 
                       -------       -------       -------       ------- 
TDS Segment Adjusted 
 EBITDA               $ 33,038      $ 32,064      $122,356      $110,291 
                       =======       =======       =======       ======= 
 
TDS Segment net 
 income (loss) 
 margin %                (21.7)%       (13.7)%       (20.8)%       (23.9)% 
    Amortization of 
     acquired 
     intangible 
     assets (2)           26.6%         27.2%         27.0%         27.6% 
    Impairment of 
     goodwill and 
     intangible 
     assets               10.7%          0.0%          2.7%          0.0% 
    Acquisition and 
     integration 
     related costs         0.1%          0.9%          0.3%          1.0% 
    Restructuring 
     charges               9.3%          1.6%          3.8%          3.3% 
    Transformation 
     costs                 0.7%          0.3%          1.2%          0.4% 
    System migration 
     costs                 0.0%          0.0%          0.0%          0.0% 
    Long-term 
     incentive 
     compensation 
     expenses              1.7%          9.7%          3.4%          5.0% 
    Executive exit 
     costs                 0.0%          0.0%          0.0%          0.8% 
    Fair value 
     adjustment of 
     interest rate 
     swaps                 0.1%         (0.8)%         0.9%         (0.3)% 
    Other (income) 
     expense, net        (10.3)%       (11.5)%        (2.6)%        (2.8)% 
    Tax impact of 
     adjustments          (5.7)%         4.7%         (3.5)%        (1.7)% 
                       -------       -------       -------       ------- 
TDS Segment Adjusted 
 net income (loss) 
 margin %                 11.5%         18.4%         12.4%          9.4% 
    Interest 
     expense, net         13.6%         14.0%         14.0%         14.8% 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above         3.5%         (4.4)%         0.6%          0.3% 
    Depreciation           0.3%          0.7%          0.3%          0.6% 
    Amortization of 
     capitalized 
     internally 
     developed 
     software (2)          3.3%          2.5%          3.0%          2.1% 
                       -------       -------       -------       ------- 
TDS Segment Adjusted 
 EBITDA margin %          32.2%         31.2%         30.3%         27.2% 
                       =======       =======       =======       ======= 
 
 
(1)    The TDS and GK net income (loss) amounts combined agree with the 
       aggregate amount reported on the consolidated statements of 
       operations. 
(2)    All amortization (not only amortization pertaining to finite-lived 
       intangible assets recognized as part of business combination 
       accounting) is excluded in the determination of TDS Segment Adjusted 
       EBITDA. 
 
 
                              SKILLSOFT CORP. 
                              GLOBAL KNOWLEDGE 
               RECONCILIATION OF NON-GAAP FINANCIAL MEASURES 
                         (in thousands, unaudited) 
 
                        Three Months Ended 
                           January 31,            Year Ended January 31, 
                      ----------------------      ---------------------- 
                        2026          2025          2026          2025 
                      --------      --------      --------      -------- 
Total GK Segment 
 revenues, as 
 reported             $ 28,039      $ 30,948      $108,929      $125,464 
                       =======       =======       =======       ======= 
 
GK Segment Net 
 income (loss) (1)    $(14,434)     $(17,027)     $(55,684)     $(24,864) 
 
    Amortization of 
     acquired 
     intangible 
     assets (2)          1,565         1,523         6,203         6,624 
    Impairment of 
    goodwill                --            --        20,771            -- 
    Acquisition and 
     integration 
     related costs          --            --            18             6 
    Restructuring 
     charges               142         1,316         1,776         5,018 
    Transformation 
     costs                  --           (11)           --            -- 
    Long-term 
     incentive 
     compensation 
     expenses              536           196         1,188           453 
    Other (income) 
     expense, net       11,782        12,358        14,391        10,810 
    Tax impact of 
     adjustments          (426)          194        (2,943)         (606) 
                       -------       -------       -------       ------- 
GK Segment Adjusted 
 net income (loss)        (835)       (1,451)      (14,280)       (2,559) 
 
    Interest 
     expense, net          (16)          (17)          (81)          (50) 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above      (1,126)         (932)        1,146           463 
    Depreciation           114           267           484           957 
                       -------       -------       -------       ------- 
GK Segment Adjusted 
 EBITDA               $ (1,863)     $ (2,133)     $(12,731)     $ (1,189) 
                       =======       =======       =======       ======= 
 
GK Segment net 
 income (loss) 
 margin %                (51.5)%       (55.0)%       (51.1)%       (19.8)% 
    Amortization of 
     acquired 
     intangible 
     assets (2)            5.6%          4.9%          5.7%          5.3% 
    Impairment of 
     goodwill              0.0%          0.0%         19.1%          0.0% 
    Acquisition and 
     integration 
     related costs         0.0%          0.0%          0.0%          0.0% 
    Restructuring 
     charges               0.5%          4.3%          1.6%          4.0% 
    Transformation 
     costs                 0.0%          0.0%          0.0%          0.0% 
    Long-term 
     incentive 
     compensation 
     expenses              1.9%          0.6%          1.1%          0.4% 
    Other (income) 
     expense, net         42.0%         39.9%         13.2%          8.6% 
    Tax impact of 
     adjustments          (1.5)%         0.6%         (2.7)%        (0.5)% 
                       -------       -------       -------       ------- 
GK Segment Adjusted 
 net income (loss) 
 margin %                 (3.0)%        (4.7)%       (13.1)%        (2.0)% 
    Interest 
     expense, net         (0.1)%        (0.1)%        (0.1)%         0.0% 
    Expense (benefit 
     from) income 
     taxes, 
     excluding tax 
     impacts above        (3.9)%        (3.0)%         1.1%          0.3% 
    Depreciation           0.4%          0.9%          0.4%          0.8% 
                       -------       -------       -------       ------- 
GK Segment Adjusted 
 EBITDA margin %          (6.6)%        (6.9)%       (11.7)%        (0.9)% 
                       =======       =======       =======       ======= 
 
 
(1)    The TDS and GK net income (loss) amounts combined agree with the 
       aggregate amount reported on the consolidated statements of 
       operations. 
(2)    All amortization (not only amortization pertaining to finite-lived 
       intangible assets recognized as part of business combination 
       accounting) is excluded in the determination of GK Segment Adjusted 
       EBITDA. 
 
 
                               SKILLSOFT CORP. 
                 BUSINESS UNIT CONTRIBUTION PROFIT AND MARGIN 
                (in thousands, except percentages, unaudited) 
 
                          Three Months Ended         Twelve Months Ended 
                             January 31,                 January 31, 
                        ----------------------      ---------------------- 
                          2026          2025          2026          2025 
                        --------      --------      --------      -------- 
Talent Development 
Solutions 
Revenue                 $102,614      $102,805      $403,745      $405,530 
Business unit cost of 
 revenues                 16,240        14,702        66,005        61,183 
Business unit content 
 and software 
 development expenses     12,265        12,931        49,850        52,875 
Business unit product 
 research and 
 management expenses       2,117         2,687         8,868         9,001 
                         -------       -------       -------       ------- 
    Business unit 
     contribution 
     profit             $ 71,992      $ 72,485      $279,022      $282,471 
                         =======       =======       =======       ======= 
 
        Business unit 
         contribution 
         margin             70.2%         70.5%         69.1%         69.7% 
 
Global Knowledge 
Revenue                 $ 28,039      $ 30,948      $108,929      $125,464 
Business unit cost of 
 revenues                 17,917        18,634        67,949        72,593 
Business unit content 
 and software 
 development expenses        531           542         2,643         2,637 
                         -------       -------       -------       ------- 
    Business unit 
     contribution 
     profit             $  9,591      $ 11,772      $ 38,337      $ 50,234 
                         =======       =======       =======       ======= 
 
        Business unit 
         contribution 
         margin             34.2%         38.0%         35.2%         40.0% 
 
 
                         SKILLSOFT CORP. 
    RECONCILIATION OF NON-GAAP FINANCIAL MEASURES - continued 
                    (in thousands, unaudited) 
 
                      Three Months Ended    Twelve Months Ended 
                          January 31,           January 31, 
                      -------------------   ------------------- 
                        2026       2025       2026       2025 
                      --------   --------   --------   -------- 
Operating expenses: 
    GAAP costs of 
     revenues         $ 34,223   $ 33,625   $134,638   $134,879 
    Depreciation           (67)       (82)      (269)      (397) 
    Long-term 
     incentive 
     compensation 
     expenses                1       (207)      (415)      (706) 
                       -------    -------    -------    ------- 
Adjusted costs of 
 revenues               34,157     33,336    133,954    133,776 
 
    GAAP content and 
     software 
     development 
     expenses           13,418     15,321     55,626     60,757 
    Depreciation           (94)       (78)      (360)      (296) 
    Long-term 
     incentive 
     compensation 
     expenses             (528)    (1,770)    (2,773)    (4,831) 
    System migration 
     costs                  --         --         --       (118) 
                       -------    -------    -------    ------- 
Adjusted content and 
 software 
 development 
 expenses               12,796     13,473     52,493     55,512 
 
    GAAP selling and 
     marketing 
     expenses           38,217     40,288    153,495    162,879 
    Depreciation          (147)      (134)      (577)      (665) 
    Long-term 
     incentive 
     compensation 
     expenses             (553)      (394)    (3,305)    (4,042) 
    Transformation 
     costs                  --         --         --       (213) 
                       -------    -------    -------    ------- 
Adjusted selling and 
 marketing expenses     37,517     39,760    149,613    157,959 
 
    GAAP general and 
     administrative 
     expenses           17,055     25,974     80,649     92,364 
    Depreciation          (145)      (676)      (611)    (2,016) 
    Long-term 
     incentive 
     compensation 
     expenses           (1,214)    (7,793)    (8,375)   (11,023) 
    Transformation 
     costs                (688)      (252)    (4,674)    (1,354) 
    Executive exit 
     costs                  --         --         --     (3,326) 
                       -------    -------    -------    ------- 
Adjusted general and 
 administrative 
 expenses               15,008     17,253     66,989     74,645 
 
    Total GAAP 
     operating 
     expenses          102,913    115,208    424,408    450,879 
    Depreciation          (453)      (970)    (1,817)    (3,374) 
    Long-term 
     incentive 
     compensation 
     expenses           (2,294)   (10,164)   (14,868)   (20,602) 
    System migration 
     costs                  --         --         --       (118) 
    Transformation 
     costs                (688)      (252)    (4,674)    (1,567) 
    Executive exit 
     costs                  --         --         --     (3,326) 
                       -------    -------    -------    ------- 
Adjusted total 
 operating expenses   $ 99,478   $103,822   $403,049   $421,892 
                       =======    =======    =======    ======= 
 
 
                         SKILLSOFT CORP. 
    RECONCILIATION OF NON-GAAP FINANCIAL MEASURES - continued 
                    (in thousands, unaudited) 
 
                       Three Months Ended   Twelve Months Ended 
                          January 31,           January 31, 
                       ------------------   ------------------- 
                        2026       2025       2026       2025 
                       -------   --------   --------   -------- 
Talent Development 
Solutions 
Cost of revenues and 
content and software 
development 
expenses: 
    GAAP costs of 
     revenues          $16,285   $ 14,972   $ 66,637   $ 62,154 
    Depreciation           (64)       (74)      (258)      (340) 
    Long-term 
     incentive 
     compensation 
     expenses               19       (196)      (374)      (631) 
                        ------    -------    -------    ------- 
        Business unit 
         costs of 
         revenues       16,240     14,702     66,005     61,183 
 
    GAAP content and 
     software 
     development 
     expenses:          12,892     14,690     52,981     58,017 
    Depreciation           (92)       (59)      (355)      (270) 
    Long-term 
     incentive 
     compensation 
     expenses             (535)    (1,700)    (2,776)    (4,754) 
    System migration 
     costs                  --         --         --       (118) 
                        ------    -------    -------    ------- 
        Business unit 
         content and 
         software 
         development    12,265     12,931     49,850     52,875 
 
    GAAP cost of 
     revenues and 
     content and 
     software 
     development 
     expenses           29,177     29,662    119,618    120,171 
    Depreciation          (156)      (133)      (613)      (610) 
    Long-term 
     incentive 
     compensation 
     expenses             (516)    (1,896)    (3,150)    (5,385) 
    System migration 
     costs                  --         --         --       (118) 
                        ------    -------    -------    ------- 
        Business unit 
         total cost 
         of revenues 
         and content 
         and software 
         development 
         expenses      $28,505   $ 27,633   $115,855   $114,058 
                        ======    =======    =======    ======= 
 
Global Knowledge 
Cost of revenues and 
content and software 
development 
expenses: 
    GAAP costs of 
     revenues          $17,938   $ 18,653   $ 68,001   $ 72,725 
    Depreciation            (3)        (8)       (11)       (57) 
    Long-term 
     incentive 
     compensation 
     expenses              (18)       (11)       (41)       (75) 
                        ------    -------    -------    ------- 
        Business unit 
         costs of 
         revenues       17,917     18,634     67,949     72,593 
 
    GAAP content and 
     software 
     development 
     expenses:             526        631      2,645      2,740 
    Depreciation            --        (61)        (3)       (26) 
    Long-term 
     incentive 
     compensation 
     expenses                5        (28)         1        (77) 
                        ------    -------    -------    ------- 
        Business unit 
         content and 
         software 
         development 
         expenses          531        542      2,643      2,637 
 
    GAAP cost of 
     revenues and 
     content and 
     software 
     development 
     expenses           18,464     19,284     70,646     75,465 
    Depreciation            (3)       (69)       (14)       (83) 
    Long-term 
     incentive 
     compensation 
     expenses              (13)       (39)       (40)      (152) 
                        ------    -------    -------    ------- 
        Business unit 
         total cost 
         of revenues 
         and content 
         and software 
         development 
         expenses      $18,448   $ 19,176   $ 70,592   $ 75,230 
                        ======    =======    =======    ======= 
 
 
                        SKILLSOFT CORP. 
      FREE CASH FLOW and ADJUSTED FREE CASH FLOW (LEVERED) 
                         RECONCILIATION 
                   (in thousands, unaudited) 
 
                     Three Months Ended   Twelve Months Ended 
                        January 31,           January 31, 
                     ------------------   ------------------- 
                      2026       2025       2026       2025 
                     -------   --------   --------   -------- 
Free cash flow 
reconciliation 
Net cash provided 
 by (used in) 
 operating 
 activities          $30,455   $ 17,751   $ 25,050   $ 29,965 
Purchase of 
 property and 
 equipment, net         (160)      (783)    (1,766)    (1,593) 
Internally 
 developed software 
 - capitalized 
 costs                (3,753)    (3,747)   (16,786)   (16,765) 
                      ------    -------    -------    ------- 
    Free cash flow    26,542     13,221      6,498     11,607 
Cash impact for 
 adjusted EBITDA 
 excluded charges      2,383      4,341     17,964     21,528 
                      ------    -------    -------    ------- 
        Adjusted 
         free cash 
         flow 
         (levered)   $28,925   $ 17,562   $ 24,462   $ 33,135 
                      ======    =======    =======    ======= 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260407560498/en/

 
    CONTACT:    Investors: 

Ross Collins

SKIL@alpha-ir.com

Media:

PR@skillsoft.com

 
 

(END) Dow Jones Newswires

April 07, 2026 16:05 ET (20:05 GMT)

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