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    CPNG
    Earnings call· Jun 2026(Q2 FY26)

    Coupang Q2 FY26 earnings call CPNG

    Aug 4, 2026 Source

    Executive summary

    Coupang Q2 FY26 — Strong Customer Reacquisition and Developing Offerings Growth

    Coupang demonstrated strong customer reacquisition in Q2 FY26, with consolidated constant currency revenue up 10% and active customers growing. While margins faced temporary pressure from a data incident and elevated marketing, management expects a full recovery by mid-2027. Developing offerings, particularly Taiwan, showed robust growth and improving economics, following a disciplined investment playbook.

    Highlights

    5
    • Consolidated revenue grew 10% year-over-year in constant currency, a sequential improvement from Q1.

    • Product Commerce active customers increased to 24.7 million, growing 3% year-over-year and up from 23.9 million last quarter.

    • Total WOW membership now exceeds pre-incident levels, with returning members spending at higher levels than before the incident.

    • Developing Offerings revenue grew 24% in constant currency, with segment adjusted EBITDA losses improving by $110 million quarter-over-quarter.

    • Eats has completed its investment cycle and is now sustainable, funding its successors like Rocket Now in Japan.

    Concerns

    5
    • Consolidated adjusted EBITDA margin contracted 320 basis points year-over-year to 1.8%, at the low end of guidance.

    • Product Commerce gross profit margin contracted approximately 210 basis points year-over-year due to supply chain headwinds and promotional activities.

    • Product Commerce adjusted EBITDA margin contracted approximately 390 basis points year-over-year to 5.1%.

    • Q3 consolidated constant currency revenue growth is guided to 8% to 9%, pressured by the timing of the Chuseok holiday.

    • Q3 consolidated year-over-year adjusted EBITDA margin contraction is anticipated to be 300 to 400 basis points, similar to Q2.

    Guidance & targets

    5
    CategoryTargetConfidence
    Consolidated constant currency revenue growth
    8% to 9%
    high materiality
    High
    Product Commerce adjusted EBITDA margins
    Return to margin levels approximating those we generated prior to the data incident
    high materiality
    High
    Full year Developing Offerings adjusted EBITDA losses
    Between $950 million and $1 billion
    medium materiality
    High
    Marketing spend
    Reduce next year
    medium materiality
    High
    Consolidated year-over-year adjusted EBITDA margin contraction
    300 to 400 basis points
    high materiality
    High

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Product Commerce
    Revenue growth showed sequential improvement. Active customers increased, and WOW membership surpassed pre-incident levels. Gross profit and adjusted EBITDA margins contracted year-over-year due to supply chain headwinds, promotional activities, and fixed cost structure built against pre-incident demand.
    Active customers: 24.7 million (+3% YoY, up from 23.9 million QoQ)Gross profit: $2.3 billion (30.5% margin)Gross profit margin contraction: 210 bps YoYAdjusted EBITDA margin contraction: 390 bps YoYWOW membership: exceeds pre-incident levelsSpend growth (excluding missing cohort): ~16% YoY
    $7.4B1% reported, 8% constant currency$382M adjusted EBITDA (5.1% margin)
    Developing Offerings
    Growth continues to be led by Taiwan, Eats, and Farfetch, driven by increasing customer adoption. Gross profit margin expanded both year-over-year and quarter-over-quarter, demonstrating progress towards sustainable economics. Adjusted EBITDA losses significantly improved quarter-over-quarter and year-over-year.
    Gross profit: $226 million (15.8% margin)Adjusted EBITDA loss improvement: $110 million QoQAdjusted EBITDA margin improvement: >440 bps YoY
    $1.4B20% reported, 24% constant currency-$219M adjusted EBITDA losses

    Operational metrics

    12
    Consolidated revenue growth
    10%YoY
    Q2 FY26

    A step up from Q1 growth and in line with guidance.

    Consolidated gross profit
    $2.5B
    Q2 FY26

    Year-over-year margin compression reflects near-term headwinds.

    OG&A expense
    $3.1B
    Q2 FY26

    Includes $410 million in administrative fines. Underlying increase reflects elevated marketing, developing offerings investments, and cost base sized to pre-incident demand.

    Operating loss
    $556M
    Q2 FY26

    Reported operating loss includes the impact of administrative fines.

    Loss before income taxes
    $533M
    Q2 FY26

    Reported loss before income taxes includes the impact of administrative fines.

    Net loss attributable to stockholders
    $570M
    Q2 FY26

    Reported net loss includes the impact of administrative fines.

    Diluted loss per share
    $0.32
    Q2 FY26

    Reported diluted loss per share includes the impact of administrative fines.

    Consolidated adjusted EBITDA
    $163M-320 bps YoY
    Q2 FY26

    Excludes $410 million in fines. Contraction attributable to supply chain dislocation, elevated marketing, and fixed cost base size to pre-incident demand.

    Share repurchases
    23 million shares
    Q2 FY26

    Opportunistic capital allocation to generate long-term returns for shareholders.

    Korean Won exchange rate
    Weakened significantlyvs U.S. dollar
    Q2 FY26

    Reported growth rates in U.S. dollars understate underlying business growth.

    Administrative fines
    $410M
    Q2 FY26

    Imposed by Korean regulatory authorities, impacted reported financial results.

    Fulfillment center fire asset value
    $246M
    Prior to fire

    Estimated total carrying value at the affected facility. No significant impact on revenue or customer demand expected.

    Industry KPIs

    4
    MetricValueDetails
    Segment revenue mix$8.9BUSD
    Regional market performanceGrowth led by Taiwan, Eats, Farfetch
    Subscription membership programExceeds pre-incident levels
    Operating income EBIT and adjusted EBITDA$163MUSD

    Product announcements

    1
    ProductTypeDetails
    Dawn Deliveryexpansion

    Risks & headwinds

    7
    Data incident impact on customer base and revenueQ2 FY26, extending into Q3 FY26 and Q1 FY27

    Reported Product Commerce revenue growth of 8% constant currency, versus 16% spend growth for underlying customer base (excluding missing cohort).

    Mitigation: Increased marketing spend for reacquisition (to be reduced next year), focus on earning back trust of missing cohort, expectation of lapping affected periods by Q2 FY27.

    Supply chain headwinds and promotional activitiesQ2 FY26

    Product Commerce gross profit margin contracted 210 bps YoY.

    Mitigation: Expect to recover volume-based savings next year as demand rebuilds and capacity utilization improves.

    Fixed cost structure against lower demandQ2 FY26

    Product Commerce adjusted EBITDA margin contracted 390 bps YoY to 5.1%.

    Mitigation: Management chose not to cut costs significantly to support customer experience; expects to grow into capacity as demand recovers, leading to improved utilization.

    Chuseok holiday timing and weather-related seasonalityQ3 FY26

    Negatively impacts Q3 FY26 revenue comparison; expected to offset underlying margin improvements, leading to 300-400 bps YoY adjusted EBITDA margin contraction.

    Mitigation: Temporary calendarization and seasonal effects; underlying customer base growth remains strong.

    Korean Won weakening against USDQ2 FY26

    Reached weakest level in more than 15 years.

    Mitigation: Company emphasizes constant currency growth rates to reflect underlying business performance.

    Administrative finesQ2 FY26

    $410 million recorded in OG&A.

    Mitigation: Company plans to appeal through the courts; fines are not deductible for tax purposes.

    Fulfillment center fireJuly (Q3 FY26)

    Estimated total carrying value of assets at facility ~$246 million.

    Mitigation: Leveraging flexibility of broader logistics network to serve customers; maintains insurance coverage and intends to pursue claims; no significant impact on revenue or customer demand expected.

    What to watch in Q3 FY26

    5

    Product Commerce revenue growth

    Q4 FY26 and Q1 FY27
    Current8% constant currency YoY (Q2 FY26)
    TargetAcceleration as company laps data incident

    Why it matters

    Verifying the recovery of the core business and the effectiveness of reacquisition efforts as the distorting effect of the missing cohort diminishes.

    After we fully lap the affected periods in Q2 next year, the cohort that has not returned will no longer be in our year-over-year comparison. And we expect the spend growth rates of Product Commerce to reflect the spend growth rates of the underlying customer base.

    Q&A highlights

    7

    Can you confirm Product Commerce EBITDA margin recovery to 2025 levels by mid-2027 and detail the drivers? Has competition intensified post-data incident, causing cost pressure?

    Management confirmed Product Commerce margins are expected to recover to pre-incident levels by mid-2027, driven by increased volume utilization, supply chain savings, and normalized marketing spend. They noted elevated competitive activity but emphasized that returning customers are spending at record levels, indicating the value proposition remains strong.

    Yes, Stanley, we have guided margins to recover fully in 2027. The drivers of that margin expansion are the opposite of what led to the compression. The compression -- the large majority of the compression traces back to volume coming in softer than our demand trajectory.

    asked by Stanley Yang · answered by Bom Suk Kim

    3 min read6 chapters

    Detailed Narrative

    01

    Customer Reacquisition and Spend Trends

    Coupang's Product Commerce segment saw its revenue growth increase to 8% year-over-year in constant currency. The company highlighted that the vast majority of customer spend never moved, and the minority that did leave has largely returned to full prior spend levels, now compounding at high rates. Excluding the small cohort of customers who left during the data incident and have not yet returned, the underlying customer spend is growing around 16% year-over-year. New customer additions continue, with total WOW membership now exceeding pre-incident levels, indicating future revenue growth on a lag.

    02

    Margin Recovery Strategy and Outlook

    The company's current margin pressure is attributed to temporary factors: capacity planned against pre-incident demand, missing volume-based supply chain savings, and deliberately increased marketing spend for customer reacquisition. Management chose not to cut costs significantly to preserve customer experience and expects to grow into capacity. They anticipate Product Commerce adjusted EBITDA margins to return to pre-incident levels by mid-2027, with improvements becoming more evident beyond Q3 FY26, as these temporary headwind📎s are mitigated.

    03

    Taiwan Expansion and Growth Trajectory

    In Taiwan, Coupang has rapidly built out an end-to-end fulfillment and logistics network, achieving Dawn Delivery in just one year, a process that took Korea four years. This accelerated progress is due to inheriting over a decade of technology and process innovation from Korean operations. The focus is now on expanding selection, which is currently a fraction of Korea's. Early cohorts in Taiwan are showing retention and spend growth patterns similar to Korea's cohorts at the same age, suggesting Taiwan is on a similar long-term compounding curve.

    04

    Developing Offerings Evolution and Discipline

    Coupang's disciplined investment approach in developing offerings is exemplified by Eats in Korea, which has completed its full cycle from modest investment to becoming self-funding. Rocket Now in Japan is now in its early investment stage, with Eats and Rocket Now combined being sustainable. The company is also extending Eats' capabilities to non-food on-demand delivery. This model of disciplined entry, validation, scale, and funding successors is applied across new markets and categories.

    05

    AI as a Business Multiplier

    AI is already deployed across various parts of Coupang's business, including operations, fulfillment, logistics, supply chain, pricing, advertising, and customer service, driving improvements in service levels and cost efficiency. The company views AI as a multiplier for its 15 years of built assets—physical network, operating data, and direct customer relationships. AI is expected to enhance discovery, personalization, and service for customers, compound productivity, lower costs, and raise returns for merchants using margin-accretive offerings, thereby expanding the addressable market.

    06

    Fulfillment Center Fire Incident

    A fire at one of Coupang's fulfillment centers in Korea in July has not significantly impacted revenue or the ability to meet customer demand, thanks to leveraging the broader logistics network. The estimated total carrying value of owned inventory and fixed assets at the facility, plus obligations to sellers, is approximately $246 million. Coupang maintains insurance coverage for fire and intends to pursue claims, with any associated losses and recoveries to be recognized in future quarters starting in Q3.

    AI-generated summary of the company’s earnings call. Not investment advice.