Exhibit 99.1

BILL HOLDINGS, INC.

SELECT HISTORICAL REVENUE AND COST INFORMATION

(Unaudited, in thousands)

Change in Accounting Principle

Effective July 1, 2026, BILL Holdings, Inc. (“we,” “us,” or “our”) voluntarily changed our accounting principle related to the presentation of rewards paid to spending businesses using our BILL Spend and Expense card products. Previously, we classified rewards as sales and marketing expenses within operating expenses. Under the new accounting principle, these rewards are classified as a reduction of revenue within subscription and transaction fees. Beginning with the fiscal quarter ended September 30, 2026, our financial information will reflect the impact of the change in accounting principle, with prior periods retrospectively adjusted.

We believe this change better reflects the economic substance of our BILL Spend and Expense card rewards program and aligns our financial reporting with the financial information used internally by us. Furthermore, the net presentation aligns our financial reporting with prevalent industry practice, enhancing comparability for investors and analysts. This change in classification has no impact on the operating income, net income/(loss), net income/(loss) per share, balance sheet, or cash flows for any period presented. The tables below reflect the effects of the accounting principle change to revenue, gross profit and operating expenses for each of the eight quarters in fiscal years 2025 and 2026.

			Three months ended September 30, 2024																		Three months ended December 31, 2024																		Three months ended March 31, 2025																		Three months ended June 30, 2025
			As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted
Revenue:
Subscription and transaction fees			$	314,943					$	(62,064)					$	252,879					$	319,616					$	(64,748)					$	254,868					$	320,298					$	(68,359)					$	251,939					$	345,947					$	(76,819)					$	269,128
Total revenue			358,450						(62,064)						296,386						362,554						(64,748)						297,806						358,217						(68,359)						289,858						383,349						(76,819)						306,530
Gross profit			293,754						(62,064)						231,690						295,946						(64,748)						231,198						291,005						(68,359)						222,646						309,761						(76,819)						232,942
Operating expenses:
Sales and marketing			126,322						(62,064)						64,258						132,534						(64,748)						67,786						136,758						(68,359)						68,399						148,097						(76,819)						71,278
Total operating expenses			$	301,452					$	(62,064)					$	239,388					$	317,656					$	(64,748)					$	252,908					$	319,951					$	(68,359)					$	251,592					$	332,010					$	(76,819)					$	255,191

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			Three months ended September 30, 2025																		Three months ended December 31, 2025																		Three months ended March 31, 2026																		Three months ended June 30, 2026
			As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted						As previously reported						Effect of change						As adjusted
Revenue:
Subscription and transaction fees			$	358,005					$	(81,291)					$	276,714					$	375,128					$	(87,031)					$	288,097					$	371,134					$	(85,279)					$	285,855					$	400,482					$	(94,004)					$	306,478
Total revenue			395,741						(81,291)						314,450						414,671						(87,031)						327,640						406,563						(85,279)						321,284						436,186						(94,004)						342,182
Gross profit			318,738						(81,291)						237,447						331,083						(87,031)						244,052						331,855						(85,279)						246,576						356,191						(94,004)						262,187
Operating expenses:
Sales and marketing			149,216						(81,291)						67,925						155,439						(87,031)						68,408						153,226						(85,279)						67,947						158,331						(94,004)						64,327
Total operating expenses			$	339,457					$	(81,291)					$	258,166					$	349,159					$	(87,031)					$	262,128					$	332,254					$	(85,279)					$	246,975					$	390,443					$	(94,004)					$	296,439