Liquidity Services, Inc. (LQDT)

Liquidity Services Balance Sheet

Financials in millions USD. Fiscal year is October - September.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Dec 31, 2024	Sep 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020
Cash & Equivalents	128.7	153.23	110.28	96.12	106.34	76.04
Short-Term Investments	10.45	2.31	7.89	1.82	-	-
Cash & Short-Term Investments	139.15	155.54	118.17	97.94	106.34	76.04
Cash Growth	30.00%	31.62%	20.66%	-7.89%	39.85%	14.35%
Accounts Receivable	24.67	12.97	8.75	12.69	6.47	5.72
Receivables	24.67	12.97	8.75	12.69	6.47	5.72
Inventory	13.74	17.1	11.12	11.68	12.47	5.61
Prepaid Expenses	11.19	13.63	8.23	7.28	6.57	7.21
Total Current Assets	188.75	199.24	146.27	129.59	131.84	94.58
Property, Plant & Equipment	29.36	29.97	27.04	32.3	31.11	28.4
Goodwill	97.4	97.79	89.39	88.91	59.87	59.84
Other Intangible Assets	13.11	13.91	12.46	16.23	3.45	4.76
Long-Term Deferred Tax Assets	0.23	1.73	7.05	13.63	23.82	0.81
Other Long-Term Assets	4.37	4.26	6.76	7.44	5.48	8.25
Total Assets	333.21	346.89	288.97	288.1	255.58	196.63
Accounts Payable	45.57	58.69	39.12	41.98	40.61	21.96
Accrued Expenses	22.67	28.18	23.81	23.3	25.98	19.12
Current Portion of Leases	5.21	5.27	4.1	4.54	4.25	3.82
Current Unearned Revenue	4.44	4.79	4.7	4.44	4.62	3.26
Other Current Liabilities	57.61	58.23	48.99	49.24	33.71	26.17
Total Current Liabilities	135.5	155.15	120.72	123.5	109.17	74.32
Long-Term Leases	8.35	9.17	6.58	9.69	10.1	7.5
Long-Term Deferred Tax Liabilities	-	-	-	-	-	3
Other Long-Term Liabilities	0.2	0.01	0.14	0.38	1.29	-
Total Liabilities	144.05	164.33	127.44	133.57	120.56	84.82
Common Stock	0.04	0.04	0.04	0.04	0.04	0.03
Additional Paid-In Capital	278.45	275.77	265.95	258.28	252.02	247.89
Retained Earnings	15.84	10.03	-9.96	-30.94	-71.4	-122.35
Treasury Stock	-93.87	-93.85	-84.03	-62.55	-36.63	-3.98
Comprehensive Income & Other	-11.3	-9.43	-10.46	-10.29	-9.01	-9.78
Shareholders' Equity	189.16	182.56	161.53	154.54	135.02	111.82
Total Liabilities & Equity	333.21	346.89	288.97	288.1	255.58	196.63
Total Debt	13.55	14.44	10.68	14.23	14.35	11.32
Net Cash (Debt)	125.59	141.1	107.49	83.71	91.99	64.72
Net Cash Growth	29.47%	31.27%	28.40%	-8.99%	42.13%	-2.13%
Net Cash Per Share	3.96	4.46	3.35	2.48	2.63	1.93
Filing Date Shares Outstanding	31.04	30.74	30.76	31.98	33.27	34.15
Total Common Shares Outstanding	30.78	30.69	30.71	31.91	33.24	33.53
Working Capital	53.25	44.08	25.55	6.09	22.67	20.26
Book Value Per Share	6.15	5.95	5.26	4.84	4.06	3.33
Tangible Book Value	78.65	70.86	59.69	49.39	71.69	47.22
Tangible Book Value Per Share	2.56	2.31	1.94	1.55	2.16	1.41
Land	-	0.75	0.75	0.75	0.75	0.75
Buildings	-	2.2	2.16	2.16	2.16	2.15
Machinery	-	14.46	13.28	12.53	10.14	9.83
Construction In Progress	-	3.03	2.25	1.81	0.96	2.35
Leasehold Improvements	-	4.18	2.98	3.26	3.24	3.45

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