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Aslan Research · AI software

C3.ai, Inc. (AI)

Data as of 2026-08-21 · 25 quarters · filed in USD

Expenses reached $667 million against $250 million of trailing-year revenue, while revenue growth was 6% per year and expense growth was 35% per year. Backlog of $203 million equals 0.8x one year of revenue, so it covers less than a full year at that pace.

Revenue, last 12 mo $250M to 2026-04-30
Spend, last 12 mo $667M cost + R&D + admin + tax
Debt they report balance-sheet borrowings
Money promised $120M debt + leases + purchases
Unrealized revenue $36M + $203M signed backlog
Due in next 5 years $445M the obligation wall

Earned, collected early, and merely signed

signed backlogrevenue (qtr)deferredQ1 '20Q4 '21Q2 '23Q4 '24Q2 '26$251M$501M

Reports — of debt; has promised $120M

Total committed money is $120 million, including $59 million for leases. That committed amount captures lease obligations and other commitments beyond reported debt.

promisedQ1 '20Q4 '21Q2 '23Q4 '24Q2 '26$108M$215M

What the promised total is made of, latest quarter

debtleasespurchase deals
today
100%

Spending, by reported line

Cost of revenueR&DSelling & adminTax
2020
17%
28%
55%
2021
18%
28%
53%
2022
14%
33%
52%
2023
15%
38%
47%
2024
21%
32%
47%
2025
21%
32%
47%
2026
23%
31%
45%

When the promises come due

The next five years bring $445 million of obligations against $254 million of revenue promised for the same period. The gap is reflected in a due-to-promised-revenue ratio of 1.8x.

$445Mnext 5 years$0years 5–10$0beyond 10$0after yr 5, undated$254Mrevenue promised to them

The rates that matter

Revenue growth /yr 6% 2021-Q2 → 2026-Q2
Expense growth /yr 35%
Promised money /yr 21%
Reported debt /yr
Deferred revenue /yr -10%
Quarters re-stated 19 of 25 by cited reconciliation

Expenses as filed vs after cited reconciliation

$152Mfiled2020$152Mreality2020$348Mfiled2021$147Mreality2021$520Mfiled2022$159Mreality2022$584Mfiled2023$153Mreality2023$660Mfiled2024$267Mreality2024$767Mfiled2025$563Mreality2025$356Mfiled2026$284Mreality2026

6 patterns worth a second look

The sharpest flag is the related-party exposure: Baker Hughes commitments, recognized revenue, receivables and commissions appear alongside a $24.5 million CEO note receivable financing transaction. A not-yet-commenced Redwood City lease included future rent, tenant improvements and a letter of credit before all phases were recorded as lease liabilities. Other flags include a $9.4 million FY2022 legal-fee award in other income and a $23.3 million post-year-end jury award that was not recognized at year-end.

circular financing · 1

The filings report a related-party customer relationship with material commitments and revenue, while also reporting a $24.5 million CEO note receivable financing transaction.

off balance sheet · 1

The filings report a not-yet-commenced Redwood City lease with significant future rent, tenant improvements and a letter of credit before all phases were recorded as lease liabilities.

one time dressing · 1

The FY2022 filing reports a $9.4 million legal-fee award in other income, a non-operating item presented alongside period performance.

redefinition · 1

The Baker Hughes commitment presentation changed from annual commitments to a transaction-price revision and later historical commitment disclosures.

related party exposure · 1

The filings report substantial revenue commitments, recognized revenue, receivables and commissions involving Baker Hughes, a related party.

subsequent event · 1

The FY2026 filing reports a $23.3 million jury award after year-end that had not been recognized at year-end.

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