McLean-based Cvent, the maker of event management software, on Monday issued its first earnings report since becoming a public company, posting a net loss of $2.3 million for the second quarter.

That marks a decline compared to net income of $500,000 during the same period last year. Cvent’s revenue for the quarter totaled $26.9 million, a 36 percent hike from the same three-month period in 2012.

Chief Executive Reggie Aggarwal attributed the decline to costs associated with the company’s acquisitions last year and initial public offering in August. He said the company is also investing significantly in research and development.

Aggarwal pointed to a separate measure of the company’s cash flow— $4.3 million in adjusted earnings before interest, taxes, depreciation and amortization—as a sign of its financial strength, though that total was down compared to $5.3 million in the same quarter in 2012.

“The bottom line is that we think it makes more sense to invest in growing our business than it does to just throw cash on the balance sheet,” Aggarwal said.

Cvent is aggressively hiring in the United States and abroad, Aggarwal added, though he declined to provide specific employment numbers. The firm opened an office in London earlier this year, adding a second international outpost to its existing location in India.

Cvent went public in August, raising a total of $135 million. It raised $117.6 million of that on its first day of trading and the remainder from an overallotment option that allows underwriters to issue more shares.

Net proceeds from the initial public offering totaled $122.2 million after underwriting discounts. Cvent tallies an additional $33.4 million in cash and cash equivalents on its balance sheet, according to the earning report.

Cvent trades on the New York Stock Exchange under the ticker symbol “CVT.”

The company is among an increasing number of “emerging growth companies” — those with less than $ 1 billion in revenue — who can file confidential IPO forms with the Securities and Exchange Commission under the Jumpstart Our Business Startups Act.

Aggarwal said that provision, as well as those that reduce audited financial statement requirements, allowed the company to go public more cheaply and discreetly than it would have otherwise.

Follow Steven Overly on Twitter: @StevenOverly