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Joint Venture | 9 Months Ended
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Oct. 31, 2025
Noncontrolling Interest [Abstract] |
Joint Venture | 10. Joint Venture Joint Venture In February 2021, the Company along with Sequoia CBC Junyuan (Hubei) Equity Investment Partnership (Limited Partnership) and Suzhou Gaocheng Xinjian Equity Investment Fund Partnership (Limited Partnership) executed an investment agreement (the “Investment Agreement”) to establish GitLab Information Technology (Hubei) Co., LTD (“JiHu”), a legal entity in the People’s Republic of China. The Company accounted for JiHu as a variable interest entity and consolidated the entity in accordance with ASC Topic 810, Consolidation. As of October 31, 2025 and 2024, the Company retains control over JiHu with its equity stake at appro ximately 54% for each period presented. Since fiscal year 2023, JiHu has maintained an employee stock option plan (“JiHu 2022 ESOP”) for its employees. In June 2024 and June 2025, the board of directors of JiHu approved new employee stock option plans (“JiHu 2024 ESOP” and “JiHu 2025 ESOP”, respectively) for its employees in order to grant additional shares. The fair value of restricted stock awards (“RSAs”) and stock option awards is measured on the date of grant and compensation costs related to these awards are recognized on a graded attribution method; as the grants include a performance condition for the JiHu 2022 ESOP, JiHu 2024 ESOP, and JiHu 2025 ESOP (“JiHu ESOPs”). During the three and nine months ended October 31, 2025, the Company recorded $0.7 million and $1.4 million of stock-based compensation expense, respectively. During the three and nine months ended October 31, 2024, t he Company recorded $1.0 million stock-based compensation expense and $0.8 million stock-based compensation net expense (net of forfeitures), respectively. As of October 31, 2025, approximately $4.2 million of total unrecognized compensation cost was related to the JiHu ESOPs that is expected to be recognized over a weighted-average period of 2.6 years. Selected Financial Information Selected financial information of JiHu, post intercompany eliminations, is as follows (in thousands):
| Three Months Ended October 31, |  | Nine Months Ended October 31,
| 2025 |  | 2024 |  | 2025 |  | 2024 |  |
Revenue | $ | 2,312 |  |  | $ | 1,900 |  |  | $ | 6,371 |  |  | $ | 5,321 |  |  |
Cost of revenue | 450 |  |  | 523 |  |  | 1,384 |  |  | 1,542 |  |  |
Gross profit | 1,862 |  |  | 1,377 |  |  | 4,987 |  |  | 3,779 |  |  |
Operating expenses: |  |  |  |  |  |  |  |  |
Sales and marketing | 1,712 |  |  | 1,805 |  |  | 4,684 |  |  | 4,850 |  |  |
Research and development | 473 |  |  | 603 |  |  | 749 |  |  | 970 |  |  |
General and administrative | 1,334 |  |  | 1,616 |  |  | 4,258 |  |  | 3,362 |  |  |
Total operating expenses | 3,519 |  |  | 4,024 |  |  | 9,691 |  |  | 9,182 |  |  |
Loss from operations | (1,657) |  |  | (2,647) |  |  | (4,704) |  |  | (5,403) |  |  |
Interest income | 137 |  |  | 168 |  |  | 457 |  |  | 625 |  |  |
Other income (expense), net | 387 |  |  | (342) |  |  | 568 |  |  | (36) |  |  |
Net loss before income taxes | (1,133) |  |  | (2,821) |  |  | (3,679) |  |  | (4,814) |  |  |
Provision for income taxes | — |  |  | — |  |  | 3 |  |  | — |  |  |
Net loss | $ | (1,133) |  |  | $ | (2,821) |  |  | $ | (3,682) |  |  | $ | (4,814) |  |  |
Net loss attributable to noncontrolling interest | $ | (521) |  |  | $ | (1,298) |  |  | $ | (1,692) |  |  | $ | (2,216) |  |  |
| October 31, 2025 |  | January 31, 2025
Cash and cash equivalents | $ | 37,386 |  |  | $ | 37,991 |
Property and equipment, net | 536 |  |  | 322 |
Other assets | 3,644 |  |  | 8,185 |
Total assets | $ | 41,566 |  |  | $ | 46,498 |
Total liabilities | $ | 7,234 |  |  | $ | 10,278 |

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- Definition The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/810/tableOfContent + Details
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