SI
SMARTSHEET INC (SMAR)·Q3 2025 Earnings Summary
Executive Summary
- Q3 FY2025 delivered accelerating top-line and material profitability expansion: revenue $286.9M (+17% y/y), non-GAAP operating income $56.4M (20% margin), non-GAAP diluted EPS $0.43, and free cash flow $61.8M (22% of revenue) .
- Smartsheet entered a definitive agreement to be acquired by Blackstone and Vista Equity Partners for $56.50 per share (~$8.4B) and therefore did not host a Q3 earnings call or provide guidance, shifting the near-term stock narrative to M&A closing risk/certainty .
- KPIs showed durable enterprise momentum but modestly decelerating expansion: ARR $1.133B (+15% y/y); dollar-based net retention 111% (down from 113% in Q2 and 114% in Q1); average ARR per domain-based customer $10,708 (+16% y/y) .
- Against prior Q2 guidance for Q3, Smartsheet posted an across-the-board beat: revenue (actual $286.9M vs $282–$285M guided), non-GAAP operating income ($56.4M vs $42–$44M guided), and non-GAAP EPS ($0.43 vs $0.29–$0.31 guided) — a significant positive surprise .
What Went Well and What Went Wrong
What Went Well
- Non-GAAP operating margin expanded to 20% (vs 8% in Q3 FY2024), driven by operating discipline and scale; free cash flow reached $61.8M (22% of revenue), both materially ahead of Q3 guidance ranges .
- Enterprise KPIs remain strong: average ARR per domain-based customer increased 16% y/y to $10,708 and $100K+ ARR customers rose 20% y/y to 2,137, evidencing deeper enterprise adoption and upsell .
- Product momentum: unveiled comprehensive platform transformation and introduced a Smartsheet connector for Amazon Q Business to broaden AI-enabled work insights and visibility .
What Went Wrong
- No earnings call or guidance provided due to pending acquisition, limiting forward-looking visibility for fundamental investors in the near term .
- Dollar-based net retention rate fell to 111% (from 113% in Q2 and 114% in Q1), consistent with prior commentary about elevated churn in smaller customer cohorts .
- Professional services revenue declined 2% y/y to $13.2M as partners deliver a higher percentage of services, creating a modest top-line headwind to services mix relative to internal delivery .
Financial Results
Quarterly Financials (Income Statement, EPS, Operating Profitability, Cash Generation)
Segment Revenue Breakdown
KPIs
Guidance Changes
Note: Q3 actuals materially exceeded Q3 guidance set in Q2 (revenue, non-GAAP operating income, and non-GAAP EPS) .
Earnings Call Themes & Trends
Management Commentary
- “Given the announced transaction, we will not be hosting an earnings conference call nor providing financial guidance in conjunction with this press release.” — Company statement (Q3 FY2025 press release) .
- “We introduced a new subscription model… leading to high engagement… encouraged by the positive early results.” — CEO prepared remarks (Q2 FY2025) .
- “FY ’25 will be a transformative year… through a use case-oriented value framework, a simplified licensing model, new user experiences and class-leading scale.” — CEO prepared remarks (Q2 FY2025) .
Q&A Highlights
- New pricing model conversion: initial true-ups showed higher ARR contributions; early customer behavior supported “lower P, higher Q” thesis .
- AI activation and costs: broad access through year-end; minimal gross margin impact due to efficiency gains in compute model .
- Churn and NRR: slight uptick in churn for smaller segments; NRR expected to trend down consistent with ARR growth guidance .
- Share repurchase: buyback program continues as set up to run through the year .
- Competitive stance and bookings: steady bookings linearity vs prior quarter; continued wins at high end without meaningful competitive change .
Estimates Context
- Wall Street consensus (S&P Global) for Q3 FY2025 was unavailable via our data interface at the time of retrieval (mapping error for SMAR), so we cannot provide definitive consensus EPS and revenue comparisons this quarter. We relied on Q2-issued Q3 guidance as the benchmark, which Smartsheet exceeded on revenue, non-GAAP operating income, and non-GAAP EPS .
- If/when consensus becomes available, estimates are likely to revise upward for profitability and FCF given the magnitude of beat vs prior guidance and sustained enterprise traction; however, lack of forward guidance and pending acquisition limit the near-term utility of Street revisions .
Key Takeaways for Investors
- Q3 exhibited strong execution: revenue acceleration and margin expansion produced a significant beat vs prior guidance, with free cash flow at 22% of revenue — supportive of a durable profitability thesis .
- Enterprise momentum remains intact: average ARR per domain-based customer and large customer cohorts grew double digits, reinforcing Smartsheet’s enterprise position and upsell opportunity .
- Expansion metrics are moderating: net retention declined to 111%, consistent with prior commentary about smaller customer churn; watch retention stabilization as pricing model migrates across the base .
- Services mix shift to partners lowers reported services revenue share but supports ecosystem scalability; core subscription growth remains the primary driver .
- Strategic product evolution continues: platform modernization and AI integrations (including Amazon Q Business connector) expand value realization and should support multi-tenant upsell opportunities over time .
- Near-term trading is principally an M&A arbitrage story: with an all-cash $56.50/share offer (~$8.4B), the focus shifts to regulatory approval, shareholder vote, and closing timeline rather than quarterly beats/misses .
- For medium-term thesis considerations (if the deal were not to close): the company’s operating discipline and enterprise-led growth, coupled with pricing model changes and AI leverage, suggest upside to structural margins and FCF; monitor NRR trends and SMB churn normalization .
Additional Materials Reviewed
- Q3 FY2025 8-K 2.02 press release, full financials and reconciliations .
- Q2 FY2025 8-K 2.02 press release and call transcript -.
- Q1 FY2025 8-K 2.02 press release and call transcript -.
- Acquisition 8-K (Agreement and Plan of Merger) detailing transaction terms and closing conditions .