As of Q1'26, Roblox's cash and short-term investments reached $3.20B, reflecting a robust liquidity position, while debt dropped sharply to $625M, resulting in a net cash surplus of approximately $2.58B. Over the period from Q2'23 to Q1'26, cash and short-term investments exhibited a steady upward trend, growing from $2.12B to $3.20B with minor fluctuations, including a slight dip in Q3'24 before accelerating in 2025 quarters. In contrast, debt remained relatively stable around $1.6B to $1.7B until a significant 62% reduction in Q1'26, enhancing the company's overall financial health and reducing leverage amid consistent cash accumulation.