0000950170-23-055604 | 10-Q | XBRL Viewer

Fair Value Measurement - Additional Information (Detail)	Sep. 30, 2023 USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Cash balance	$ 98,400,000
Cash equivalents	83,900,000
Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments	0
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Investments	$ 0

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References + Details

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income	$ 49,421	$ 29,674	$ 127,832	$ 91,091
Foreign currency translation adjustment	(2,086)	(3,566)	(1,294)	(8,781)
Comprehensive income	$ 47,335	$ 26,108	$ 126,538	$ 82,310

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities:
Net income	$ 127,832	$ 91,091
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	4,247	5,157
Equity-based compensation	53,598	44,209
Loss (gain) on disposal of equipment	42	(20)
Deferred income taxes	(18,359)	(20,736)
Unrealized foreign currency loss (gain)	922	(2,933)
Changes in operating assets and liabilities:
Accounts receivable, net	(17,168)	(23,384)
Other assets	(7,747)	(9,190)
Accounts payable, accrued and other liabilities	13,477	20,743
Income taxes	(4,347)	(730)
Deferred revenue	5,362	20,195
Net cash provided by operating activities	157,859	124,402
Investing activities:
Purchase of property and equipment	(2,761)	(4,152)
Net cash used in investing activities	(2,761)	(4,152)
Financing activities:
Repurchase of common stock	(195,716)	(179,029)
Net cash used in financing activities	(195,716)	(179,029)
Foreign currency impact on cash	(2,533)	(7,872)
Net change in cash and cash equivalents	(43,151)	(66,651)
Cash and cash equivalents at beginning of period	225,463	263,706
Cash and cash equivalents at end of period	$ 182,312	$ 197,055

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Total revenue	$ 238,441	$ 198,101	$ 690,470	$ 568,981
Total costs	111,439	96,158	323,881	268,231
Research and development	33,093	29,375	95,487	84,754
Sales and marketing	17,650	15,742	54,278	47,881
General and administrative	21,371	18,392	61,561	54,963
Depreciation and amortization	1,440	1,664	4,247	5,157
Total costs and expenses	184,993	161,331	539,454	460,986
Operating income	53,448	36,770	151,016	107,995
Other income, net	1,739	1,612	2,923	4,593
Income before income taxes	55,187	38,382	153,939	112,588
Income tax provision	5,766	8,708	26,107	21,497
Net income	$ 49,421	$ 29,674	$ 127,832	$ 91,091
Basic earnings per share	$ 0.8	$ 0.47	$ 2.07	$ 1.45
Diluted earnings per share	$ 0.79	$ 0.47	$ 2.05	$ 1.43
Weighted average number of shares:
Basic	61,639	62,592	61,902	62,917
Diluted	62,310	63,165	62,501	63,483
Cloud Subscriptions
Total revenue	$ 65,033	$ 45,267	$ 183,196	$ 124,767
Software License
Total revenue	3,870	6,386	12,967	19,869
Total costs	297	467	967	1,749
Maintenance
Total revenue	35,296	35,820	106,772	107,115
Services
Total revenue	127,965	103,425	368,744	294,284
Hardware
Total revenue	6,277	7,203	18,791	22,946
Cloud Subscriptions, Maintenance and Services
Total costs	$ 111,142	$ 95,691	$ 322,914	$ 266,482

Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss
Balance at Dec. 31, 2021	$ 250,644	$ 631		$ 269,841	$ (19,828)
Balance (in shares) at Dec. 31, 2021		63,154,494
Repurchase of common stock	(179,029)	$ (13)	$ (44,203)	(134,813)
Repurchase of common stock (in shares)		(1,361,605)
Restricted stock units issuance		$ 6	(6)
Restricted stock units issuance (in shares)		601,571
Equity-based compensation	44,209		44,209
Foreign currency translation adjustment	(8,781)				(8,781)
Net income	91,091			91,091
Balance at Sep. 30, 2022	198,134	$ 624		226,119	(28,609)
Balance (in shares) at Sep. 30, 2022		62,394,460
Balance at Jun. 30, 2022	208,735	$ 627		233,151	(25,043)
Balance (in shares) at Jun. 30, 2022		62,718,513
Repurchase of common stock	(51,242)	$ (3)	(14,533)	(36,706)
Repurchase of common stock (in shares)		(354,711)
Restricted stock units issuance (in shares)		30,658
Equity-based compensation	14,533		14,533
Foreign currency translation adjustment	(3,566)				(3,566)
Net income	29,674			29,674
Balance at Sep. 30, 2022	198,134	$ 624		226,119	(28,609)
Balance (in shares) at Sep. 30, 2022		62,394,460
Balance at Dec. 31, 2022	226,800	$ 621		253,711	(27,532)
Balance (in shares) at Dec. 31, 2022		62,191,570
Repurchase of common stock	(195,716)	$ (11)	(52,477)	(143,228)
Repurchase of common stock (in shares)		(1,244,580)
Restricted stock units issuance		$ 6	(6)
Restricted stock units issuance (in shares)		615,490
Excise tax accrued	(1,115)		(1,115)
Equity-based compensation	53,598		53,598
Foreign currency translation adjustment	(1,294)				(1,294)
Net income	127,832			127,832
Balance at Sep. 30, 2023	210,105	$ 616		238,315	(28,826)
Balance (in shares) at Sep. 30, 2023		61,562,480
Balance at Jun. 30, 2023	170,550	$ 617		196,673	(26,740)
Balance (in shares) at Jun. 30, 2023		61,668,512
Repurchase of common stock	(26,601)	$ (1)	(18,821)	(7,779)
Repurchase of common stock (in shares)		(136,165)
Restricted stock units issuance (in shares)		30,133
Excise tax on net stock repurchases	(209)		(209)
Equity-based compensation	19,030		$ 19,030
Foreign currency translation adjustment	(2,086)				(2,086)
Net income	49,421			49,421
Balance at Sep. 30, 2023	$ 210,105	$ 616		$ 238,315	$ (28,826)
Balance (in shares) at Sep. 30, 2023		61,562,480

Contingencies	9 Months Ended
Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Contingencies	7. Contingencies From time to time, we may be involved in litigation relating to claims arising out of the ordinary course of business, and occasionally legal proceedings not in the ordinary course. Many of our installations involve products that are critical to the operations of our clients’ businesses. Any failure in one of our products could result in a claim for substantial damages against us, regardless of our responsibility for such failure. Although we attempt to limit contractually our liability for damages arising from product failures or negligent acts or omissions, there can be no assurance that the limitations of liability set forth in our contracts will be enforceable in all instances. We are not currently a party to any legal proceedings the result of which we believe is likely to have a material adverse impact on our business, financial position, results of operations, or cash flows. We expense legal costs associated with loss contingencies as such legal costs are incurred.

Fair Value Measurement

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurement

We measure our investments based on a fair value hierarchy disclosure framework that prioritizes and ranks the level of market price observability used in measuring assets and liabilities at fair value. Market price observability is affected by a number of factors, including the type of asset or liability and its characteristics. This hierarchy prioritizes the inputs into three broad levels as follows:

•

Level 1–Quoted prices in active markets for identical instruments.

•

Level 2–Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets.

•

Level 3–Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Investments with maturities of 90 days or less from the date of purchase are classified as cash equivalents; investments with maturities of greater than 90 days from the date of purchase but less than one year are generally classified as short-term investments; and investments with maturities of one year or greater from the date of purchase are generally classified as long-term investments. Unrealized holding gains and losses are reflected as a net amount in a separate component of shareholders’ equity until realized. For the purposes of computing realized gains and losses, cost is determined on a specific identification basis.

At September 30, 2023, our cash and cash equivalents were $98.4 million and $83.9 million, respectively. We had neither short-term investments nor long-term investments at September 30, 2023. Cash equivalents consist of highly liquid money market funds. For money market funds, we use quoted prices from active markets that are classified at Level 1, the highest level of observable input in the disclosure hierarchy framework. We had no investments classified at Level 2 or Level 3 at September 30, 2023.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Reportable Segments - Additional Information (Detail) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) Segment	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| Segment			3
Total assets	$ 572,995		$ 572,995		$ 570,178
Warehouse Management Product Group \| Product Concentration Risk \| Sales Revenue, Net
Segment Reporting Information [Line Items]
Percentage of software license revenue	80.00%		80.00%
Americas
Segment Reporting Information [Line Items]
Americas royalty fees	$ 3,100	$ 2,100	$ 9,700	$ 6,600
Total assets	464,400		464,400
EMEA
Segment Reporting Information [Line Items]
Total assets	81,300		81,300
APAC
Segment Reporting Information [Line Items]
Total assets	$ 27,300		$ 27,300

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2023	Oct. 26, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Entity Registrant Name	MANHATTAN ASSOCIATES, INC.
Trading Symbol	MANH
Entity Central Index Key	0001056696
Current Fiscal Year End Date	--12-31
Entity Incorporation, State or Country Code	GA
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		61,565,157
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	0-23999
Entity Tax Identification Number	58-2373424
Entity Address, Address Line One	2300 Windy Ridge Parkway
Entity Address, Address Line Two	Tenth Floor
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30339
City Area Code	770
Local Phone Number	955-7070
Title of each class	Common stock
Name of each exchange on which registered	NASDAQ

Revenue Recognition - Additional Information (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation Of Revenue [Line Items]
Revenue expected to be recognized from remaining performance obligations	$ 1,300,000,000		$ 1,300,000,000
Remaining performance obligation, explanation			We expect to recognize revenue on approximately 40% of these remaining performance obligations over the next 24 months with the balance recognized thereafter.
Percentage of expected revenue recognition			40.00%
Provision for cost of return and product warranty claims recorded	0		$ 0
Allowance for credit losses recorded to operations	2,800,000	$ 900,000	$ 4,000,000	$ 2,100,000
Revenue, practical expedient, remaining performance obligation, description			We apply the practical expedient to expense sales commissions when the amortization period would have been one year or less.
Amortization of sales commissions	2,400,000	1,800,000	$ 7,000,000	5,500,000
Impairment losses	0	$ 0	0	$ 0
Balance as of December 31, 2022
Disaggregation Of Revenue [Line Items]
Deferred revenue recognized	39,200,000		181,900,000
Balance as of June 30, 2023
Disaggregation Of Revenue [Line Items]
Deferred revenue recognized	97,900,000
Sales Commission
Disaggregation Of Revenue [Line Items]
Deferred commissions	38,000,000		38,000,000
Sales Commission \| Other Assets
Disaggregation Of Revenue [Line Items]
Deferred commissions	28,700,000		28,700,000
Sales Commission \| Prepaid Expenses
Disaggregation Of Revenue [Line Items]
Deferred commissions	$ 9,300,000		$ 9,300,000
Cloud Subscriptions
Disaggregation Of Revenue [Line Items]
Maximum percentage of managed services			2.00%
Percentage of remaining performance obligations expected to be recognized as revenue	98.00%		98.00%
Perpetual Software License Revenue \| Sales Revenue, Net \| Product Concentration Risk
Disaggregation Of Revenue [Line Items]
Total software revenue, perpetual software license percentage			2.00%

Leases - Summary of Operating Lease Right-of-Use Assets and Lease Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
ASSETS
Operating lease right-of-use assets	$ 19,976	$ 17,794
LIABILITIES
Operating lease liabilities, long-term	$ 16,237	$ 14,065

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 49,421	$ 29,674	$ 127,832	$ 91,091

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Reportable Segments - Schedule of Financial Information by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Total revenue	$ 238,441	$ 198,101	$ 690,470	$ 568,981
Cost of revenue	111,439	96,158	323,881	268,231
Operating expenses	72,114	63,509	211,326	187,598
Depreciation and amortization	1,440	1,664	4,247	5,157
Total costs and expenses	184,993	161,331	539,454	460,986
Operating income	53,448	36,770	151,016	107,995
Cloud Subscriptions
Segment Reporting Information [Line Items]
Total revenue	65,033	45,267	183,196	124,767
Software License
Segment Reporting Information [Line Items]
Total revenue	3,870	6,386	12,967	19,869
Cost of revenue	297	467	967	1,749
Maintenance
Segment Reporting Information [Line Items]
Total revenue	35,296	35,820	106,772	107,115
Services
Segment Reporting Information [Line Items]
Total revenue	127,965	103,425	368,744	294,284
Hardware
Segment Reporting Information [Line Items]
Total revenue	6,277	7,203	18,791	22,946
Americas
Segment Reporting Information [Line Items]
Total revenue	186,564	156,674	536,531	448,210
Cost of revenue	84,275	73,787	242,998	203,592
Operating expenses	66,356	58,475	193,080	171,179
Depreciation and amortization	1,278	1,498	3,825	4,625
Total costs and expenses	151,909	133,760	439,903	379,396
Operating income	34,655	22,914	96,628	68,814
Americas \| Cloud Subscriptions
Segment Reporting Information [Line Items]
Total revenue	52,846	38,451	148,812	106,064
Americas \| Software License
Segment Reporting Information [Line Items]
Total revenue	3,502	4,686	8,556	12,147
Americas \| Maintenance
Segment Reporting Information [Line Items]
Total revenue	27,951	27,901	84,938	84,984
Americas \| Services
Segment Reporting Information [Line Items]
Total revenue	96,045	78,479	275,602	222,206
Americas \| Hardware
Segment Reporting Information [Line Items]
Total revenue	6,220	7,157	18,623	22,809
EMEA
Segment Reporting Information [Line Items]
Total revenue	41,204	31,843	121,764	95,608
Cost of revenue	22,134	18,117	66,401	52,552
Operating expenses	4,514	3,731	14,238	12,799
Depreciation and amortization	141	144	361	466
Total costs and expenses	26,789	21,992	81,000	65,817
Operating income	14,415	9,851	40,764	29,791
EMEA \| Cloud Subscriptions
Segment Reporting Information [Line Items]
Total revenue	10,343	5,695	29,454	15,544
EMEA \| Software License
Segment Reporting Information [Line Items]
Total revenue	51	708	1,902	5,969
EMEA \| Maintenance
Segment Reporting Information [Line Items]
Total revenue	5,159	5,657	14,919	15,288
EMEA \| Services
Segment Reporting Information [Line Items]
Total revenue	25,594	19,737	75,321	58,670
EMEA \| Hardware
Segment Reporting Information [Line Items]
Total revenue	57	46	168	137
APAC
Segment Reporting Information [Line Items]
Total revenue	10,673	9,584	32,175	25,163
Cost of revenue	5,030	4,254	14,482	12,087
Operating expenses	1,244	1,303	4,008	3,620
Depreciation and amortization	21	22	61	66
Total costs and expenses	6,295	5,579	18,551	15,773
Operating income	4,378	4,005	13,624	9,390
APAC \| Cloud Subscriptions
Segment Reporting Information [Line Items]
Total revenue	1,844	1,121	4,930	3,159
APAC \| Software License
Segment Reporting Information [Line Items]
Total revenue	317	992	2,509	1,753
APAC \| Maintenance
Segment Reporting Information [Line Items]
Total revenue	2,186	2,262	6,915	6,843
APAC \| Services
Segment Reporting Information [Line Items]
Total revenue	$ 6,326	$ 5,209	$ 17,821	$ 13,408

Equity-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted stock expense	$ 19.0	$ 14.5	$ 53.6	$ 44.2
Restricted Stock Units
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of restricted units granted in the period	876	2,411	582,209	679,540

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

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+ Details

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Summary of Changes in Unvested Units of Restricted Stock

We present below a summary of changes during the nine months ended September 30, 2023 in our unvested units of restricted stock:


	Number of shares/units
Outstanding at December 31, 2022		1,427,831
Granted		582,209
Vested		(615,490	)
Forfeited		(12,726	)
Outstanding at September 30, 2023		1,381,824

Basic and Diluted Net Income Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Reconciliation of Earnings per Share and Shares in Computation of Earnings Per Share

In the following table, we present a reconciliation of earnings per share and the shares used in the computation of earnings per share for the three and nine months ended September 30, 2023 and 2022 (in thousands, except per share data):


	Three Months Ended September 30,					Nine Months Ended September 30,
	2023			2022		2023			2022
	(in thousands, except per share data)					(in thousands, except per share data)

Net income	$	49,421		$	29,674	$	127,832		$	91,091
Earnings per share:
Basic	$	0.80		$	0.47	$	2.07		$	1.45
Effect of CESs		(0.01	)		-		(0.02	)		(0.02	)
Diluted	$	0.79		$	0.47	$	2.05		$	1.43

Weighted average number of shares:
Basic		61,639			62,592		61,902			62,917
Effect of CESs		671			573		599			566
Diluted		62,310			63,165		62,501			63,483

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Basic and Diluted Net Income Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Basic and Diluted Net Income Per Share

Basic net income per share is computed using net income divided by the weighted average number of shares of common stock outstanding (“Weighted Shares”) for the period presented.

Diluted net income per share is computed using net income divided by Weighted Shares and the treasury stock method effect of common equivalent shares (CESs) outstanding for each period presented.


	Three Months Ended September 30,					Nine Months Ended September 30,
	2023			2022		2023			2022
	(in thousands, except per share data)					(in thousands, except per share data)

Net income	$	49,421		$	29,674	$	127,832		$	91,091
Earnings per share:
Basic	$	0.80		$	0.47	$	2.07		$	1.45
Effect of CESs		(0.01	)		-		(0.02	)		(0.02	)
Diluted	$	0.79		$	0.47	$	2.05		$	1.43

Weighted average number of shares:
Basic		61,639			62,592		61,902			62,917
Effect of CESs		671			573		599			566
Diluted		62,310			63,165		62,501			63,483

The number of anti-dilutive CESs during the three and nine months ended September 30, 2023 and 2022 was immaterial.

Basis of Presentation and Principles of Consolidation (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Manhattan Associates, Inc. and its subsidiaries (the “Company,” “we,” “us,” “our,” or “Manhattan”) have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) for interim financial information, with the instructions to Form 10-Q and with Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required for complete financial statements. In the opinion of management, these condensed consolidated financial statements contain all normal recurring adjustments considered necessary for a fair presentation of our financial position at September 30, 2023, the results of operations for the three and nine months ended September 30, 2023 and 2022, and cash flows for the nine months ended September 30, 2023 and 2022. The results for the three and nine months ended September 30, 2023 are not necessarily indicative of the results to be expected for the full year or any other interim period. These statements should be read in conjunction with our audited consolidated financial statements and management’s discussion and analysis included in our annual report on Form 10-K for the year ended December 31, 2022.
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include our accounts and the accounts of our wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Effective tax rate	10.40%	22.70%	17.00%	19.10%
Uncertain tax positions increased settlement	$ 0.3

Equity-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Equity-Based Compensation

We granted 876 and 2,411 restricted stock units (RSUs) during the three months ended September 30, 2023 and 2022, respectively, and granted 582,209 and 679,540 RSUs during the nine months ended September 30, 2023 and 2022, respectively. Equity-based compensation expense related to RSUs was $19.0 million and $14.5 million during the three months ended September 30, 2023 and 2022, respectively, and $53.6 million and $44.2 million during the nine months ended September 30, 2023 and 2022, respectively.

We present below a summary of changes during the nine months ended September 30, 2023 in our unvested units of restricted stock:


	Number of shares/units
Outstanding at December 31, 2022		1,427,831
Granted		582,209
Vested		(615,490	)
Forfeited		(12,726	)
Outstanding at September 30, 2023		1,381,824

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 182,312	$ 225,463
Accounts receivable, net of allowance of $5,367 and $6,009, at September 30, 2023 and December 31, 2022, respectively	183,377	166,767
Prepaid expenses and other current assets	27,170	23,145
Total current assets	392,859	415,375
Property and equipment, net	11,266	12,803
Operating lease right-of-use assets	19,976	17,794
Goodwill, net	62,228	62,230
Deferred income taxes	55,523	37,206
Other assets	31,143	24,770
Total assets	572,995	570,178
Current liabilities:
Accounts payable	25,253	25,701
Accrued compensation and benefits	67,187	54,469
Accrued and other liabilities	26,429	24,569
Deferred revenue	213,440	208,807
Income taxes payable	517	2,049
Total current liabilities	332,826	315,595
Operating lease liabilities, long-term	16,237	14,065
Other non-current liabilities	13,827	13,718
Shareholders' equity:
Preferred stock, no par value; 20,000,000 shares authorized, no shares issued or outstanding in 2023 and 2022
Common stock, $0.01 par value; 200,000,000 shares authorized; 61,562,480 and 62,191,570 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	616	621
Retained earnings	238,315	253,711
Accumulated other comprehensive loss	(28,826)	(27,532)
Total shareholders' equity	210,105	226,800
Total liabilities and shareholders' equity	$ 572,995	$ 570,178

Revenue Recognition - Additional Information (Detail 1)	Sep. 30, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2023-10-01
Disaggregation Of Revenue [Line Items]
Revenue recognized on remaining performance obligations period	24 months

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Basis of Presentation and Principles of Consolidation	9 Months Ended
Basis of Presentation and Principles of Consolidation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Principles of Consolidation	1. Basis of Presentation and Principles of Consolidation Basis of Presentation The accompanying unaudited condensed consolidated financial statements of Manhattan Associates, Inc. and its subsidiaries (the “Company,” “we,” “us,” “our,” or “Manhattan”) have been prepared in accordance with accounting principles generally accepted in the United States (GAAP) for interim financial information, with the instructions to Form 10-Q and with Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required for complete financial statements. In the opinion of management, these condensed consolidated financial statements contain all normal recurring adjustments considered necessary for a fair presentation of our financial position at September 30, 2023, the results of operations for the three and nine months ended September 30, 2023 and 2022, and cash flows for the nine months ended September 30, 2023 and 2022. The results for the three and nine months ended September 30, 2023 are not necessarily indicative of the results to be expected for the full year or any other interim period. These statements should be read in conjunction with our audited consolidated financial statements and management’s discussion and analysis included in our annual report on Form 10-K for the year ended December 31, 2022. Principles of Consolidation The accompanying condensed consolidated financial statements include our accounts and the accounts of our wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Income Taxes

9 Months Ended

Sep. 30, 2023

Income Tax Disclosure [Abstract]

Income Taxes

Our effective tax rate was 10.4% and 22.7% for the three months ended September 30, 2023 and 2022, respectively, and 17.0% and 19.1% for the nine months ended September 30, 2023 and 2022, respectively. The decrease in the effective tax rate for three months ended September 30, 2023 is due to a decrease of tax with respect to foreign tax creditability in the United States, allowable United States research and development credits, and favorable return to provision estimates. The decrease in the effective tax rate for the nine months ended September 30, 2023 is due to a decrease of tax with respect to foreign tax creditability in the United States, allowable United States research and development credits, and favorable return to provision estimates offset by a decrease of excess tax benefits on restricted stock vesting.

We apply the provisions for income taxes related to, among other things, accounting for uncertain tax positions and disclosure requirements in accordance with Accounting Standards Classification (ASC) 740, Income Taxes. For the three months ended September 30, 2023, our uncertain tax positions increased by a net $0.3 million due to the settlement of a tax contingency reserve.

We conduct business globally and, as a result, file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, Manhattan is subject to examination by taxing authorities throughout the world. We are no longer subject to U.S. federal, substantially all state and local income tax examinations and substantially all non-U.S. income tax examinations for years before 2010.

Under the Inflation Reduction Act of 2022, we are subject to a 1% excise tax on stock repurchases, net of stock issuances, beginning in 2023. We have included the tax in the cost of our stock repurchases as a reduction of shareholders' equity.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SAB TOPIC 6.I.5.Q1)
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Basic and Diluted Net Income Per Share - Reconciliation of Earnings per Share and Shares in Computation of Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Earnings Per Share [Abstract]
Net income	$ 49,421	$ 29,674	$ 127,832	$ 91,091
Earnings per share:
Basic	$ 0.8	$ 0.47	$ 2.07	$ 1.45
Effect of CESs	(0.01)		(0.02)	(0.02)
Diluted	$ 0.79	$ 0.47	$ 2.05	$ 1.43
Weighted average number of shares:
Basic	61,639	62,592	61,902	62,917
Effect of CESs	671	573	599	566
Diluted	62,310	63,165	62,501	63,483

Equity-Based Compensation - Summary of Changes in Unvested Units of Restricted Stock (Detail) - Restricted Stock Units - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at December 31, 2022			1,427,831
Number of units, Granted	876	2,411	582,209	679,540
Number of units, Vested			(615,490)
Number of units, Forfeited			(12,726)
Number of units, Outstanding at September 30, 2023	1,381,824		1,381,824

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Revenue Recognition

9 Months Ended

Sep. 30, 2023

Revenue Recognition [Abstract]

Revenue Recognition

We recognize revenue when we transfer control of the promised products or services to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those products or services. We derive our revenue from cloud subscriptions, software licenses, customer support services and software enhancements (“maintenance”), implementation and training services, and sales of hardware. We exclude sales and usage-based taxes from revenue.

Nature of Products and Services

Cloud subscriptions includes software as a service (SaaS) and arrangements which provide customers with the right to use our software within a cloud environment that we provide and manage, where the customer does not have the right to take possession of the software without significant penalty. SaaS and hosting revenues are recognized ratably over the contract period.

For contracts that include a perpetual license and hosting services, we generally consider the arrangement as an overall service, recognized over the initial hosting term. The software license fee typically due at the outset of the arrangement is not payable again if the customer renews the hosting services, so that the customer’s option to renew the hosting services is a material right, the revenue from which, if the option is exercised, we will recognize over the applicable renewal period. Managed services account for less than 2% of our cloud subscription contracts.

Our perpetual software licenses provide the customer with a right to use the software as it exists at the time of purchase. We recognize revenue for distinct software licenses once the license period has begun and we have made the software available to the customer. Our perpetual software licenses are typically sold with maintenance under which we provide a comprehensive 24 hours per day, 365 days per year program that provides customers with software upgrades, when and if available, which include additional or improved functionality and technological advances incorporating emerging supply chain and industry initiatives. Revenue related to maintenance is generally paid in advance and recognized ratably over the term of the agreement, typically twelve months. Perpetual software license revenue accounts for approximately 2% of total revenue.

Our services revenue consists of fees generated from implementation, training, and application managed services, including reimbursements of out-of-pocket expenses in connection with our implementation services. Implementation services include system planning, design, configuration, testing, and other software implementation support, and are typically optional and distinct from our software. Following implementation, customers who have purchased perpetual licenses may purchase application managed services to support and maintain our software. Fees for our services are separately priced and are generally billed on an hourly basis, and revenue is recognized over time as the services are performed. In certain situations, we render professional services under agreements based upon a fixed fee for portions of or all of the engagement. Revenue related to fixed-fee-based services contracts is recognized over time based on the proportion performed.

As part of a complete solution, our customers periodically purchase hardware products developed and manufactured by third parties from us for use with the software licenses purchased from us. These products include computer hardware, radio frequency terminal networks, radio frequency identification (RFID) chip readers, bar code printers and scanners, and other peripherals. As we do not physically control the hardware that we sell, we are acting as an agent in the transaction and recognize our hardware revenue net of related cost. We recognize hardware revenue when control is transferred to the customer upon shipment.

Significant Judgments

Our customer contracts include the sale of multiple SaaS services or licensed products. Judgment is required to determine whether each service or product sold is a distinct performance obligation that should be accounted for separately. We allocate the transaction price to the distinct performance obligations based on relative standalone selling price (SSP). We estimate SSP based on the prices we charge our customers or by using other information such as market conditions and other observable inputs. However, the selling price of our software licenses is highly variable. Thus, we estimate SSP for software licenses using the residual approach, determined based on total transaction price less the SSP of other goods and services promised in the contract.

Contract Balances

Timing of invoicing to customers may differ from timing of revenue recognition. Payment terms for our software licenses vary. We have an established history of collecting under the terms of our software license contracts without providing refunds or concessions to our customers. Cloud subscriptions and maintenance are typically billed annually in advance. We typically bill our professional services monthly as performed. In instances where the timing of revenue recognition differs from the timing of invoicing, we have determined that our contracts generally do not include a significant financing component. The primary purpose of our invoicing terms is to provide customers with predictable ways to purchase our software and services, not to provide or receive financing. Additionally, we are applying the practical expedient to exclude from consideration any contracts with payment terms of one year or less as we rarely offer terms extending beyond one year or invoice more than a year in advance.

Deferred revenue represents amounts collected prior to having completed performance of cloud subscriptions, maintenance, and professional services. In the three and nine months ended September 30, 2023, we recognized $39.2 million and $181.9 million of revenue that was included in the deferred revenue balance as of December 31, 2022. In the three months ended September 30, 2023, we recognized $97.9 million of revenue that was included in the deferred revenue balance as of June 30, 2023.

Remaining Performance Obligations

As of September 30, 2023, approximately $1.3 billion of revenue - approximately 98% of which is cloud-native subscriptions - is expected to be recognized from remaining performance obligations (RPO) with a non-cancelable term greater than 1 year (including deferred revenue as well as amounts that are expected to be invoiced and recognized as revenue in future periods). We expect to recognize revenue on approximately 40% of these remaining performance obligations over the next 24 months with the balance recognized thereafter. We have elected not to provide disclosures regarding remaining performance obligations for contracts with a term of 1 year or less.

Returns and Allowances

We have not experienced significant returns or warranty claims to date and, as a result, have not recorded a provision for the cost of returns and product warranty claims.

We record an allowance for credit losses based on historical experience of write-offs and a detailed assessment of accounts receivable. Additions to the allowance for credit losses generally represent a sales allowance on services revenue, which are recorded to operations as a reduction to services revenue. The total amount charged to operations was $2.8 million and $0.9 million for the three months ended September 30, 2023 and 2022, respectively, and $4.0 million and $2.1 million for both the nine months ended September 30, 2023 and 2022.

Our analysis involved utilizing a model of internal historical losses data. In estimating the allowance for credit losses, we considered the age of the accounts receivable, our historical write-offs, and the historical creditworthiness of the customer, among other factors. Should any of these factors change, the estimates made by us will also change accordingly, which could affect the level of our future allowances. We also analyzed future expected credit losses given ever present changes to future risks in projected economic conditions and future risks of customer collection.

Deferred Commissions

We consider sales commissions to be incremental costs of obtaining a contract with a customer. We defer and recognize an asset for sales commissions related to performance obligations with an expected period of benefit of more than one year. We apply the practical expedient to expense sales commissions when the amortization period would have been one year or less. Deferred commissions were $38.0 million as of September 30, 2023, of which $28.7 million is included in other assets and $9.3 million is included in prepaid expenses. Sales commission expense is included in Sales and Marketing expense in the accompanying Consolidated Statements of Income. Amortization of sales commissions was $2.4 million and $1.8 million for the three months ended September 30, 2023 and 2022, respectively, and $7.0 million and $5.5 million for the nine months ended September 30, 2023 and 2022, respectively. No impairment losses were recognized during the periods.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 5,367	$ 6,009
Preferred stock, par value
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	61,562,480	62,191,570
Common stock, shares outstanding	61,562,480	62,191,570

Reportable Segments (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Financial Information by Reportable Segment

In accordance with ASC 280, Segment Reporting, we present below certain financial information by reportable segment for the three and nine months ended September 30, 2023 and 2022 (in thousands):


	Three Months Ended September 30,
	2023								2022
	Americas		EMEA		APAC		Consolidated		Americas		EMEA		APAC		Consolidated
Revenue:
Cloud subscriptions	$	52,846	$	10,343	$	1,844	$	65,033	$	38,451	$	5,695	$	1,121	$	45,267
Software license		3,502		51		317		3,870		4,686		708		992		6,386
Maintenance		27,951		5,159		2,186		35,296		27,901		5,657		2,262		35,820
Services		96,045		25,594		6,326		127,965		78,479		19,737		5,209		103,425
Hardware		6,220		57		-		6,277		7,157		46		-		7,203
Total revenue		186,564		41,204		10,673		238,441		156,674		31,843		9,584		198,101

Costs and Expenses:
Cost of revenue		84,275		22,134		5,030		111,439		73,787		18,117		4,254		96,158
Operating expenses		66,356		4,514		1,244		72,114		58,475		3,731		1,303		63,509
Depreciation and amortization		1,278		141		21		1,440		1,498		144		22		1,664
Total costs and expenses		151,909		26,789		6,295		184,993		133,760		21,992		5,579		161,331
Operating income	$	34,655	$	14,415	$	4,378	$	53,448	$	22,914	$	9,851	$	4,005	$	36,770

	Nine Months Ended September 30,
	2023								2022
	Americas		EMEA		APAC		Consolidated		Americas		EMEA		APAC		Consolidated
Revenue:
Cloud subscriptions	$	148,812	$	29,454	$	4,930	$	183,196	$	106,064	$	15,544	$	3,159	$	124,767
Software license		8,556		1,902		2,509		12,967		12,147		5,969		1,753		19,869
Maintenance		84,938		14,919		6,915		106,772		84,984		15,288		6,843		107,115
Services		275,602		75,321		17,821		368,744		222,206		58,670		13,408		294,284
Hardware		18,623		168		-		18,791		22,809		137		-		22,946
Total revenue		536,531		121,764		32,175		690,470		448,210		95,608		25,163		568,981

Costs and Expenses:
Cost of revenue		242,998		66,401		14,482		323,881		203,592		52,552		12,087		268,231
Operating expenses		193,080		14,238		4,008		211,326		171,179		12,799		3,620		187,598
Depreciation and amortization		3,825		361		61		4,247		4,625		466		66		5,157
Total costs and expenses		439,903		81,000		18,551		539,454		379,396		65,817		15,773		460,986
Operating income	$	96,628	$	40,764	$	13,624	$	151,016	$	68,814	$	29,791	$	9,390	$	107,995

Reportable Segments

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Reportable Segments

We manage our business by geographic region and have three geographic reportable segments: North and Latin America (the “Americas”); Europe, the Middle East and Africa (EMEA); and Asia Pacific (APAC). All segments derive revenue from the sale and implementation of our supply chain commerce solutions. The individual products sold by the segments are similar in nature and are all designed to help companies manage the effectiveness and efficiency of their supply chain commerce. We use the same accounting policies for each reportable segment. The chief operating decision maker evaluates performance based on revenue and operating results for each reportable segment.

The Americas segment charges royalty fees to the other segments based on software licenses and cloud subscriptions sold by those reportable segments. The royalties, which totaled approximately $3.1 million and $2.1 million for the three months ended September 30, 2023 and 2022, respectively, and $9.7 million and $6.6 million for the three and nine months ended September 30, 2023 and 2022, respectively, are included in costs of revenue for each segment with a corresponding reduction in the Americas segment’s cost of revenue. The revenues represented below are from external customers only. The geography-based costs consist of costs for professional services personnel, direct sales and marketing expenses, infrastructure costs to support the employee and customer base, billing and financial systems, management and general and administrative support. Certain corporate expenses included in the Americas segment are not charged to the other segments. Such expenses include research and development, certain marketing and general and administrative costs that support the global organization, and the amortization of acquired developed technology. Costs in the Americas segment include all research and development costs, including the costs associated with our operations in India.

In accordance with ASC 280, Segment Reporting, we present below certain financial information by reportable segment for the three and nine months ended September 30, 2023 and 2022 (in thousands):


	Three Months Ended September 30,
	2023								2022
	Americas		EMEA		APAC		Consolidated		Americas		EMEA		APAC		Consolidated
Revenue:
Cloud subscriptions	$	52,846	$	10,343	$	1,844	$	65,033	$	38,451	$	5,695	$	1,121	$	45,267
Software license		3,502		51		317		3,870		4,686		708		992		6,386
Maintenance		27,951		5,159		2,186		35,296		27,901		5,657		2,262		35,820
Services		96,045		25,594		6,326		127,965		78,479		19,737		5,209		103,425
Hardware		6,220		57		-		6,277		7,157		46		-		7,203
Total revenue		186,564		41,204		10,673		238,441		156,674		31,843		9,584		198,101

Costs and Expenses:
Cost of revenue		84,275		22,134		5,030		111,439		73,787		18,117		4,254		96,158
Operating expenses		66,356		4,514		1,244		72,114		58,475		3,731		1,303		63,509
Depreciation and amortization		1,278		141		21		1,440		1,498		144		22		1,664
Total costs and expenses		151,909		26,789		6,295		184,993		133,760		21,992		5,579		161,331
Operating income	$	34,655	$	14,415	$	4,378	$	53,448	$	22,914	$	9,851	$	4,005	$	36,770

	Nine Months Ended September 30,
	2023								2022
	Americas		EMEA		APAC		Consolidated		Americas		EMEA		APAC		Consolidated
Revenue:
Cloud subscriptions	$	148,812	$	29,454	$	4,930	$	183,196	$	106,064	$	15,544	$	3,159	$	124,767
Software license		8,556		1,902		2,509		12,967		12,147		5,969		1,753		19,869
Maintenance		84,938		14,919		6,915		106,772		84,984		15,288		6,843		107,115
Services		275,602		75,321		17,821		368,744		222,206		58,670		13,408		294,284
Hardware		18,623		168		-		18,791		22,809		137		-		22,946
Total revenue		536,531		121,764		32,175		690,470		448,210		95,608		25,163		568,981

Costs and Expenses:
Cost of revenue		242,998		66,401		14,482		323,881		203,592		52,552		12,087		268,231
Operating expenses		193,080		14,238		4,008		211,326		171,179		12,799		3,620		187,598
Depreciation and amortization		3,825		361		61		4,247		4,625		466		66		5,157
Total costs and expenses		439,903		81,000		18,551		539,454		379,396		65,817		15,773		460,986
Operating income	$	96,628	$	40,764	$	13,624	$	151,016	$	68,814	$	29,791	$	9,390	$	107,995

Cloud subscriptions revenue primarily relates to our Manhattan Active omnichannel, warehouse management solutions, and transportation management solutions for the nine months ended September 30, 2023. The majority of our software license revenue (over 80%) relates to our warehouse management product group for the three and nine months ended September 30, 2023.

At September 30, 2023, total assets for the Americas, EMEA and APAC segments were $464.4 million, $81.3 million, and $27.3 million, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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+ Details