Liquidity Services, Inc. (LQDT)

Liquidity Services Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Sep 30, 2023	Sep 30, 2022	Sep 30, 2021	Sep 30, 2020	Sep 30, 2019
Cash & Equivalents	130.31	110.28	96.12	106.34	76.04	36.5
Short-Term Investments	6.49	7.89	1.82	-	-	30
Cash & Short-Term Investments	136.8	118.17	97.94	106.34	76.04	66.5
Cash Growth	29.22%	20.66%	-7.89%	39.85%	14.35%	-15.23%
Accounts Receivable	9.82	8.75	12.69	6.47	5.72	7
Receivables	9.82	8.75	12.69	6.47	5.72	7
Inventory	13.28	11.12	11.68	12.47	5.61	5.84
Prepaid Expenses	13.33	8.23	7.28	6.57	7.21	10.58
Total Current Assets	173.23	146.27	129.59	131.84	94.58	89.93
Property, Plant & Equipment	30.34	27.04	32.3	31.11	28.4	18.85
Goodwill	97.57	89.39	88.91	59.87	59.84	59.47
Other Intangible Assets	14.86	12.46	16.23	3.45	4.76	6.04
Long-Term Deferred Tax Assets	2.73	7.05	13.63	23.82	0.81	0.87
Other Long-Term Assets	6.82	6.76	7.44	5.48	8.25	12.14
Total Assets	325.54	288.97	288.1	255.58	196.63	187.28
Accounts Payable	40.88	39.12	41.98	40.61	21.96	15.05
Accrued Expenses	27.74	23.71	23.3	25.98	19.12	28.74
Current Portion of Leases	5.28	4.2	4.54	4.25	3.82	0.05
Current Unearned Revenue	4.91	4.7	4.44	4.62	3.26	3.05
Other Current Liabilities	64.45	48.99	49.24	33.71	26.17	21.93
Total Current Liabilities	143.25	120.72	123.5	109.17	74.32	68.82
Long-Term Leases	10.32	6.71	9.69	10.1	7.5	0.32
Long-Term Deferred Tax Liabilities	-	-	-	-	3	1.57
Other Long-Term Liabilities	-	0.01	0.38	1.29	-	0.4
Total Liabilities	153.57	127.44	133.57	120.56	84.82	71.11
Common Stock	0.04	0.04	0.04	0.04	0.03	0.03
Additional Paid-In Capital	271.83	265.95	258.28	252.02	247.89	242.69
Retained Earnings	3.66	-9.96	-30.94	-71.4	-122.35	-118.57
Treasury Stock	-93.48	-84.03	-62.55	-36.63	-3.98	-
Comprehensive Income & Other	-10.07	-10.46	-10.29	-9.01	-9.78	-7.97
Shareholders' Equity	171.97	161.53	154.54	135.02	111.82	116.18
Total Liabilities & Equity	325.54	288.97	288.1	255.58	196.63	187.28
Total Debt	15.6	10.91	14.23	14.35	11.32	0.37
Net Cash (Debt)	121.2	107.27	83.71	91.99	64.72	66.13
Net Cash Growth	28.27%	28.13%	-8.99%	42.13%	-2.13%	-15.71%
Net Cash Per Share	3.83	3.34	2.48	2.63	1.93	2.00
Filing Date Shares Outstanding	30.53	30.76	31.98	33.27	34.15	33.89
Total Common Shares Outstanding	30.53	30.71	31.91	33.24	33.53	33.69
Working Capital	29.97	25.55	6.09	22.67	20.26	21.1
Book Value Per Share	5.63	5.26	4.84	4.06	3.33	3.45
Tangible Book Value	59.55	59.69	49.39	71.69	47.22	50.67
Tangible Book Value Per Share	1.95	1.94	1.55	2.16	1.41	1.50
Land	-	0.75	0.75	0.75	0.75	0.75
Buildings	-	2.16	2.16	2.16	2.15	2.6
Machinery	-	13.28	12.53	10.14	9.83	10.55
Construction In Progress	-	2.25	1.81	0.96	2.35	0.37
Leasehold Improvements	-	2.98	3.26	3.24	3.45	2.97

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