PriceSmart, Inc. (PSMT)

PriceSmart Balance Sheet

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 31, 2024	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Cash & Equivalents	125.36	125.36	239.98	237.71	202.06	299.48
Short-Term Investments	100.17	100.17	91.08	11.16	50.23	46.51
Trading Asset Securities	4.48	4.48	-	2.76	-	-
Cash & Short-Term Investments	230.01	230.01	331.07	251.63	252.29	345.99
Cash Growth	-30.52%	-30.52%	31.57%	-0.26%	-27.08%	182.59%
Accounts Receivable	18.85	18.85	17.9	13.39	12.36	13.15
Other Receivables	23.41	23.41	20.52	15.97	14.66	12.69
Receivables	42.26	42.26	38.43	29.36	27.02	25.85
Inventory	528.68	528.68	471.41	464.41	389.71	309.51
Prepaid Expenses	30.02	30.02	33.34	25.17	24.53	17.47
Restricted Cash	1.38	1.38	2.87	3.01	3.65	0.19
Total Current Assets	832.35	832.35	877.11	773.58	697.2	699
Property, Plant & Equipment	1,033	1,033	964.53	869.05	853.86	811.81
Long-Term Investments	8.36	8.36	18.3	22.42	13.01	11.47
Goodwill	43.2	43.2	43.11	43.3	45.1	45.21
Other Intangible Assets	-	-	-	-	7.76	10.17
Long-Term Deferred Tax Assets	36.62	36.62	32.04	28.36	24.23	21.67
Other Long-Term Assets	69.65	69.65	70.53	71.69	64.64	57.49
Total Assets	2,023	2,023	2,006	1,808	1,706	1,657
Accounts Payable	485.96	485.96	453.23	408.41	388.79	373.17
Accrued Expenses	79.4	79.4	79.79	71.52	70.61	56.16
Short-Term Debt	8.01	8.01	8.68	10.61	-	65.14
Current Portion of Long-Term Debt	37.1	37.1	20.19	33.72	19.4	19.44
Current Portion of Leases	7.37	7.37	7.62	7.49	8.53	8.59
Current Income Taxes Payable	6.52	6.52	9.43	7.24	8.31	7.73
Current Unearned Revenue	51.7	51.7	43.43	38.47	33.82	28.24
Other Current Liabilities	4.1	4.1	12.11	2	4.1	9.8
Total Current Liabilities	680.15	680.15	634.48	579.46	533.55	568.28
Long-Term Debt	96.54	96.54	122.81	103.56	113.12	117.3
Long-Term Leases	103.89	103.89	122.2	118.5	129.26	124.18
Long-Term Deferred Tax Liabilities	1.64	1.64	1.94	2.17	1.57	1.71
Other Long-Term Liabilities	4.76	4.76	5.05	5.22	4.7	6.47
Total Liabilities	899.73	899.73	898.57	817.33	789.58	824.09
Common Stock	0	0	0	0	0	0
Additional Paid-In Capital	514.54	514.54	497.43	481.41	465.02	454.46
Retained Earnings	890.27	890.27	817.56	736.89	658.92	582.49
Treasury Stock	-117.26	-117.26	-43.96	-31.64	-26.08	-28.41
Comprehensive Income & Other	-164.59	-164.59	-163.99	-195.59	-182.51	-176.82
Total Common Equity	1,123	1,123	1,107	991.07	915.35	831.72
Minority Interest	-	-	-	-	0.87	1.01
Shareholders' Equity	1,123	1,123	1,107	991.07	916.21	832.73
Total Liabilities & Equity	2,023	2,023	2,006	1,808	1,706	1,657
Total Debt	252.91	252.91	281.5	273.87	270.3	334.65
Net Cash (Debt)	-22.9	-22.9	49.57	-22.24	-18	11.34
Net Cash Growth	-	-	-	-	-	-49.37%
Net Cash Per Share	-0.76	-0.76	1.61	-0.73	-0.59	0.37
Filing Date Shares Outstanding	29.92	29.92	29.82	30.53	30.47	30.25
Total Common Shares Outstanding	29.87	29.87	30.63	30.53	30.38	30.25
Working Capital	152.2	152.2	242.63	194.12	163.65	130.73
Book Value Per Share	37.60	37.60	36.14	32.46	30.13	27.49
Tangible Book Value	1,080	1,080	1,064	947.77	862.49	776.35
Tangible Book Value Per Share	36.15	36.15	34.73	31.04	28.39	25.66
Land	278.12	278.12	238.37	224.28	216.7	215.43
Buildings	737.27	737.27	650.06	592.75	533.8	498.96
Machinery	421.27	421.27	385.1	343.86	315.39	287.07
Construction In Progress	85.27	85.27	99.55	42.6	68.84	44.36

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