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

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