Lightspeed Commerce Inc. (TSX: LSPD)

Lightspeed Commerce Balance Sheet

Financials in millions USD. Fiscal year is April - March.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2024	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash & Equivalents	659.02	722.1	800.15	953.65	807.15	210.97
Cash & Short-Term Investments	659.02	722.1	800.15	953.65	807.15	210.97
Cash Growth	-13.46%	-9.75%	-16.10%	18.15%	282.59%	1.57%
Accounts Receivable	50.6	55.38	42.37	24.42	11.96	4.84
Other Receivables	14.4	19.21	21.81	19.62	10.5	6.04
Receivables	65.01	74.59	64.17	44.03	22.46	10.88
Inventory	19.25	16.49	12.84	7.54	1.57	0.93
Prepaid Expenses	13.48	14.1	14.15	20.48	10.46	4.05
Restricted Cash	1.53	1.58	1.37	1.53	7.75	1.83
Other Current Assets	122.31	89.04	41.65	15.26	8.27	4.55
Total Current Assets	880.59	917.9	934.33	1,042	857.67	233.21
Property, Plant & Equipment	34.22	37.57	40.46	42	29.55	23.95
Long-Term Investments	-	-	1.52	-	-	-
Goodwill	1,360	1,349	1,351	2,104	971.94	146.6
Other Intangible Assets	191.24	227.03	311.45	409.57	234.49	62.82
Long-Term Accounts Receivable	17.57	21.1	10.69	5.59	2.24	-
Long-Term Deferred Tax Assets	0.56	0.55	0.3	0.15	0.17	0.11
Long-Term Deferred Charges	18.73	18.16	15.15	9.6	5.23	2.9
Other Long-Term Assets	3.47	3.6	4.18	6.21	4.03	8.85
Total Assets	2,506	2,575	2,669	3,620	2,105	478.43
Accounts Payable	39.05	33.5	36.96	39.25	22.09	12.33
Accrued Expenses	29.65	32.05	29.13	32.69	26.1	10.7
Current Portion of Leases	6.88	6.94	6.62	7.63	5.12	3.3
Current Income Taxes Payable	1.8	1.71	6.92	6.72	0.11	0.08
Current Unearned Revenue	63.25	67.34	68.09	65.19	43.12	36.62
Other Current Liabilities	4.3	3.13	2.74	6.37	16.87	7.79
Total Current Liabilities	144.94	144.67	150.46	157.85	113.4	70.81
Long-Term Debt	-	-	-	29.84	29.77	29.69
Long-Term Leases	15.08	16.27	18.57	23.04	20.56	13.55
Long-Term Unearned Revenue	0.64	0.85	1.23	2.12	2.8	5.47
Long-Term Deferred Tax Liabilities	0.38	-	-	6.83	1.36	6.58
Other Long-Term Liabilities	1.25	0.97	1.03	1.01	3.15	8.2
Total Liabilities	162.29	162.75	171.28	220.69	171.04	134.29
Common Stock	4,312	4,363	4,299	4,199	2,526	852.12
Additional Paid-In Capital	220.06	213.92	198.02	123.78	35.88	11.77
Retained Earnings	-2,189	-2,160	-1,996	-926.19	-637.76	-513.48
Comprehensive Income & Other	0.87	-4.05	-3.06	2.68	9.72	-6.27
Shareholders' Equity	2,344	2,412	2,497	3,399	1,934	344.14
Total Liabilities & Equity	2,506	2,575	2,669	3,620	2,105	478.43
Total Debt	21.96	23.21	25.19	60.51	55.45	46.53
Net Cash (Debt)	637.06	698.89	774.96	893.14	751.7	164.44
Net Cash Growth	-13.66%	-9.82%	-13.23%	18.82%	357.14%	-20.83%
Net Cash Per Share	4.13	4.55	5.15	6.31	7.14	1.91
Filing Date Shares Outstanding	151.92	153.56	151.37	148.91	131.28	92.23
Total Common Shares Outstanding	151.91	153.55	151.17	148.66	128.53	92.21
Working Capital	735.66	773.23	783.88	884.64	744.26	162.4
Book Value Per Share	15.43	15.71	16.52	22.87	15.05	3.73
Tangible Book Value	792.84	836.14	835.35	885.35	727.85	134.72
Tangible Book Value Per Share	5.22	5.45	5.53	5.96	5.66	1.46
Machinery	-	17.42	13.71	13.49	10.4	8.22
Leasehold Improvements	-	20.49	17.52	13.55	7.45	6.79

Source: S&P Capital IQ. Standard template. Financial Sources.