Q1 2024 · NYSE · May 1, 2024

UBER Uber's Fifth Straight GAAP Operating Profit - While Aurora's Stake Drags Net Income Back to a Loss

Uber's Q1 2024 10-Q shows income from operations of $172 million, positive for a fifth consecutive quarter, versus a $(262) million loss a year ago. But net income attributable to Uber swung back to a $(654) million loss - not from operations, but from a $721 million pre-tax unrealized loss on equity stakes (Aurora -$505M, Grab -$123M, Didi -$69M). Adjusted EBITDA rose 82% to $1,382 million. Free cash flow reached $1,359 million, up 148% YoY. Revenue grew 15% to $10,131 million, crossing $10 billion for the first time. The stock rose 22% during the quarter, from $61.57 to $76.99.

Operating Income Stays Positive - But the Equity-Stake Swing Flips the Other Way

Uber's operating business kept its streak alive: income from operations was $172 million, a fifth consecutive positive GAAP quarter, versus a $(262) million loss in Q1 2023. Adjusted EBITDA rose 82% year-over-year to $1,382 million, an eighth straight positive quarter. Free cash flow reached $1,359 million, up 148% from $549 million a year ago - itself a new single-quarter high, aided by $1,416 million of operating cash flow against just $57 million of capex.

But net income attributable to Uber swung to a $(654) million loss, versus a $(157) million loss a year ago - a materially worse net result despite operating income improving by $434 million. The reason is entirely non-operating: a $721 million pre-tax unrealized loss on debt and equity securities, driven by a $505 million markdown on the Aurora stake, a $123 million markdown on Grab, and a $69 million markdown on Didi. This is a direct reversal of Q1 2023's favorable $320 million equity-stake swing (Didi +$357M, Aurora +$54M, partly offset by Grab -$113M), which had helped narrow that quarter's net loss to $(157) million. Revenue crossed $10 billion for the first time, growing 15% to $10,131 million.

The Prescription

This quarter is the clearest illustration yet of why this site has kept net income and operating income separated in every post since the equity-stake mechanism first distorted Uber's GAAP headline back in 2021: the operating business improved on every measure - operating income, Adjusted EBITDA, free cash flow - while the net income headline got worse, purely because Aurora, Grab, and Didi all marked down this quarter. A reader relying on the net-loss headline alone would conclude Uber's business deteriorated; the opposite is true. Aurora in particular has now swung in both directions by nine-figure sums across multiple quarters in this site's coverage (a $466 million gain in Q2 2023, a $985 million net gain for FY2023, now a $505 million loss this quarter) - a reminder that this stake specifically remains the largest single source of GAAP earnings volatility in Uber's results.

Key Financial Metrics

Q1 2024 vs. Q1 2023 - consolidated, reported in USD

Metric Q1 2024 Q1 2023 YoY
Revenue $10,131M $8,823M ✅ +15%
Adjusted EBITDA» $1,382M $761M ✅ +82%, eighth straight positive quarter
Income (Loss) from Operations $172M $(262)M ✅ fifth straight positive quarter, GAAP basis
Net Income (Loss) attributable to Uber $(654)M $(157)M ⚠️ wider loss, entirely on a $721M equity-stake markdown
Free Cash Flow $1,359M $549M ✅ +148%

Balance sheet: Dec 2023 vs. Mar 2024

Balance sheet metric Mar 2024 Dec 2023 Change
Cash and Cash Equivalents $5,019M $4,680M ✅ +7%
Total Assets $39,599M $38,699M ✅ +2%
Total Liabilities $27,100M $26,017M up 4%
Long-term Debt, net of current $9,457M $9,459M roughly flat
Goodwill $8,089M $8,151M roughly flat

Balance sheet moved modestly across the board - no major acquisitions or divestitures this quarter.

Uber's operating business posted its fifth straight positive GAAP quarter and a free-cash-flow record - $1,359 million - even as net income swung back to a $(654) million loss purely on a $721 million equity-stake markdown, led by Aurora.

Segment Results

Segment Adjusted EBITDA, Q1 2024 vs. Q1 2023

Segment Adj. EBITDA Q1 2024 Adj. EBITDA Q1 2023 Change
Mobility $1,479M $1,060M ✅ +40%
Delivery $528M $288M ✅ +83%
Freight $(21)M $(23)M roughly flat, still a loss

Mobility and Delivery both continued their steady climb. Freight's loss narrowed slightly year-over-year but stayed negative for a fifth straight quarter this site has tracked.

Beyond the Usual

Aurora's Stake Swings $1.5 Billion in Either Direction Across Recent Quarters

The Aurora self-driving stake, created via the January 2021 ATG sale, has now driven some of the largest single-line swings in Uber's other-income line across this site's coverage: a $1.1 billion loss in Q2 2022, a $466 million gain in Q2 2023, a $985 million gain for full-year 2023, and now a $505 million loss this quarter. None of these reflect Uber's own operations - Aurora is a separate, then-private company (Aurora Innovation went public via SPAC in late 2021) whose share price Uber must mark to fair value each quarter. Readers modeling Uber's earnings should treat this line as effectively unpredictable quarter to quarter.

Stock Price Since Last Quarter

Uber's stock kept climbing: from a December 29, 2023 close of $61.57, up to $65.27 in January, $79.50 in February, and $76.99 at the March 28, 2024 close (the last trading day of the quarter) - a gain of roughly 25% for the quarter, a sixth straight quarterly gain, though the stock pulled back somewhat from February's high.

Target Valuation Range

Fairly-valued. Uber traded at an EV/Revenue multiple of roughly 4.7x against TTM revenue as of this quarter's close - up from year-end 2023's ~4.0x, as the stock's further gain outpaced trailing revenue growth.

With approximately 2,089,520,408 shares outstanding as of May 6, 2024 (per the 10-Q's cover page) and a March 28, 2024 close of $76.99, Uber's market capitalization was approximately $160.9 billion. Against total liabilities of $27.10 billion and cash and cash equivalents of $5.02 billion, enterprise value was roughly $183.0 billion - up from the ~$149.2 billion calculated in the 2023-12 post, on the stock's further gain. Against TTM revenue of roughly $38.6 billion (FY2023's $37,281 million, less Q1 2023's $8,823 million, plus this quarter's Q1 2024 total of $10,131 million), that implies an EV/Revenue» of roughly 4.7x.

Mar 2024 Dec 2023
TTM Revenue $38.6B $37.3B
Enterprise Value $183.0B $149.2B
EV/Revenue 4.7x 4.0x

The valuation continues to re-rate upward, now at 4.7x TTM revenue against a business with five consecutive positive GAAP operating quarters and a free-cash-flow record. This site continues to hold off on a full DCF, but flags that the multiple's climb has now outpaced revenue growth for two straight quarters - worth watching for whether the market is pricing in continued margin expansion or simply re-rating on sentiment.


Uber Technologies, Inc.'s Quarterly Report on Form 10-Q for the quarter ended March 31, 2024, filed with the SEC in May 2024.