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Non-controlling Interests

3 Months Ended

Mar. 31, 2025

Noncontrolling Interest [Abstract]

Non-controlling Interests

NOTE 9 – NON-CONTROLLING INTERESTS

In connection with the Reorganization Transactions, OneStream, Inc. became the sole manager of OneStream Software LLC and accordingly consolidates the results of operations of OneStream Software LLC. The non-controlling interests balance on the Company’s condensed consolidated balance sheets represents the portion of LLC Units owned by the Continuing Members. Net (loss) income is attributed to the non-controlling interests based on the weighted-average ownership percentages of LLC Units outstanding during the period, excluding LLC Units that are subject to vesting conditions. As of March 31, 2025, the non-controlling interests in OneStream Software LLC owned 26.1% with the remaining 73.9% owned by OneStream, Inc.

The ownership of the LLC Units is summarized as follows:

		Ownership												Ownership Percentage
		OneStream, Inc.				Continuing Members(1)				Total				OneStream, Inc.				Continuing Members(1)				Total
Balances as of December 31, 2024			173,652,398				62,857,813				236,510,211				73.4	%			26.6	%			100.0	%
Exchange of Class C common stock			598,404				(598,404	)			—				0.3	%			(0.3	)%			—
Vesting of LLC Units			—				62,504				62,504				—				—				—
Issuance of LLC Units in connection with equity-based compensation plans			1,819,189				—				1,819,189				0.2	%			(0.2	)%			—
Balances as of March 31, 2025			176,069,991				62,321,913				238,391,904				73.9	%			26.1	%			100.0	%

(1) Excludes 1,009,302 and 1,071,806 LLC Units still subject to vesting conditions at March 31, 2025 and December 31, 2024, respectively.

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- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ 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

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- References

No definition available.

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