Barnes & Noble Education, Inc. (BNED) quarterly balance sheet — complete assets, liabilities & equity history
Barnes & Noble Education, Inc. (BNED) balance sheet — 14-year assets, liabilities & shareholders' equity history
| Metric | Q1'27 | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 |
|---|
| Total Current Assets | 593.87M | 484.46M | 825.75M | 743.17M | 621.36M | 465.38M | 758.01M | 686.03M | 601.36M | 520.81M | 763.65M | 716.36M | 598.57M | 537M | 790.08M | 704.99M | 660.99M | 531.71M | 765.39M | 719.18M |
| Cash & Short-Term Investments | 7.81M | 8.42M | 10.14M | 11.72M | 7.34M | 9.06M | 9.19M | 11.62M | 8.21M | 10.46M | 8.12M | 15.01M | 7.66M | 14.22M | 11.14M | 19.13M | 9.15M | 8.79M | 9.97M | 11M |
| Cash Only | 7.81M | 8.42M | 10.14M | 11.72M | 7.34M | 9.06M | 9.19M | 11.62M | 8.21M | 10.46M | 8.12M | 15.01M | 7.66M | 14.22M | 11.14M | 19.13M | 9.15M | 8.79M | 9.97M | 11M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 176.69M | 115.85M | 416.43M | 314.96M | 161.97M | 97.08M | 354.24M | 275.85M | 154.41M | 97.55M | 315.13M | 221.81M | 140.86M | 90.17M | 277.51M | 210.01M | 119.6M | 133.71M | 250.19M | 218.05M |
| Days Sales Outstanding | 45.8 | 90.67 | 64.61 | 33.67 | 40.9 | 79.47 | 61.48 | 32.51 | 42.08 | 82.21 | 53.5 | 27.03 | 39.36 | 78.6 | 50.64 | 24.64 | 45.26 | 66.97 | 52.89 | 24.41 |
| Inventory | 366.3M | 325.38M | 373.09M | 377.6M | 409.45M | 326M | 367.86M | 365.14M | 405.59M | 372.35M | 386.06M | 416.13M | 391.05M | 353.33M | 444.39M | 420.93M | 472.06M | 323.47M | 444.62M | 421.17M |
| Days Inventory Outstanding | 134.75 | 174.38 | 80.1 | 69.59 | 143.75 | 153.35 | 90.15 | 74.04 | 158.31 | 214.66 | 102.34 | 77.46 | 156.87 | 205.83 | 115.45 | 86.36 | 182.19 | 193.49 | 124.73 | 85.09 |
| Other Current Assets | 43.08M | 34.14M | 5.91M | 22.33M | 12.69M | 32.25M | 5.2M | 17.64M | 19.2M | 39.16M | 54.34M | 19.39M | 20.7M | 76.94M | 17.4M | 14.69M | 6.59M | 63.44M | 1.88M | 11.64M |
| Total Non-Current Assets | 252.86M | 255.43M | 304.56M | 320.22M | 329.46M | 324.9M | 329.57M | 366.02M | 403.87M | 389.14M | 387.95M | 428.62M | 472.25M | 443.78M | 491.03M | 534.97M | 564.38M | 539.85M | 508.64M | 540.33M |
| Property, Plant & Equipment | 182.57M | 179.72M | 217.72M | 229.17M | 234.19M | 223.92M | 222.67M | 255.2M | 290.12M | 270.25M | 277.51M | 307.93M | 347.53M | 315.13M | 351.69M | 387.8M | 412.71M | 360.17M | 323.01M | 344.52M |
| Fixed Asset Turnover | 1.60x | 1.34x | 2.31x | 2.78x | 1.26x | 1.25x | 1.95x | 2.21x | 0.94x | 0.86x | 1.56x | 1.86x | 0.80x | 0.65x | 1.18x | 1.52x | 0.66x | 0.76x | 1.21x | 1.73x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.7M | 4.7M | 4.7M | 0 | 4.7M | 4.7M |
| Intangible Assets | 53.73M | 58.09M | 67.92M | 70.9M | 73.9M | 78.24M | 81.63M | 85.14M | 87.83M | 94.19M | 97.95M | 104.03M | 107.41M | 110.63M | 114.95M | 121.49M | 124.57M | 126.99M | 133.97M | 141.85M |
| Long-Term Investments | 2.3M | 2.38M | 2.38M | 2.38M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 14.12M | 15.25M | 16.54M | 17.77M | 21.37M | 22.73M | 24.22M | 25.68M | 25.93M | 24.7M | 12.49M | 16.66M | 17.3M | 17.89M | 19.69M | 20.98M | 22.41M | 52.69M | 24.04M | 26.01M |
| Total Assets | 846.73M | 739.9M | 1.13B | 1.06B | 950.83M | 790.28M | 1.09B | 1.05B | 1.01B | 909.95M | 1.15B | 1.14B | 1.07B | 980.78M | 1.28B | 1.24B | 1.23B | 1.07B | 1.27B | 1.26B |
| Asset Turnover | 0.37x | 0.29x | 0.47x | 0.64x | 0.33x | 0.30x | 0.44x | 0.59x | 0.28x | 0.23x | 0.40x | 0.55x | 0.26x | 0.19x | 0.35x | 0.49x | 0.22x | 0.22x | 0.32x | 0.50x |
| Asset Growth % | -10.95% | -6.38% | 3.93% | 1.08% | -5.41% | -13.15% | -5.56% | -8.12% | -6.12% | -7.22% | -10.11% | -7.66% | -12.61% | -8.47% | 0.56% | -1.55% | -2.07% | 3.92% | -1.12% | -2.89% |
| Total Current Liabilities | 357.1M | 283.6M | 579.81M | 525.41M | 385.67M | 279.23M | 534.71M | 523.56M | 489.86M | 474.74M | 849.59M | 624.4M | 516.09M | 462.08M | 609.58M | 575.66M | 608.42M | 415.4M | 611.27M | 574.27M |
| Accounts Payable | 211M | 135.56M | 319.24M | 345.41M | 236.52M | 148.85M | 303.58M | 298.95M | 266.3M | 299.16M | 343.1M | 385.89M | 275.38M | 267.92M | 355.35M | 326.17M | 324.61M | 182.62M | 359.74M | 333.1M |
| Days Payables Outstanding | 67.52 | 113.55 | 70.92 | 51.46 | 75.32 | 99.99 | 74.11 | 54.3 | 115.07 | 181.78 | 93.01 | 63.46 | 114.5 | 160.82 | 90.92 | 62.94 | 116.17 | 136.63 | 99.81 | 62.77 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 224.07M | 0 | 0 | 0 | 0 | 0 | 40M | 40M | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 0 | 0 | 52.94M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.42M | 0 | 0 | 0 | 7.1M | 0 | 0 |
| Current Ratio | 1.66x | 1.71x | 1.42x | 1.41x | 1.61x | 1.67x | 1.42x | 1.31x | 1.23x | 1.10x | 0.90x | 1.15x | 1.16x | 1.16x | 1.30x | 1.22x | 1.09x | 1.28x | 1.25x | 1.25x |
| Quick Ratio | 0.64x | 0.56x | 0.78x | 0.70x | 0.55x | 0.50x | 0.73x | 0.61x | 0.40x | 0.31x | 0.44x | 0.48x | 0.40x | 0.40x | 0.57x | 0.49x | 0.31x | 0.50x | 0.52x | 0.52x |
| Cash Conversion Cycle | 113.04 | 151.5 | 73.79 | 51.81 | 109.33 | 132.82 | 77.53 | 52.25 | 85.32 | 115.09 | 62.84 | 41.04 | 81.73 | 123.61 | 75.16 | 48.06 | 111.28 | 123.83 | 77.81 | 46.72 |
| Total Non-Current Liabilities | 211.26M | 161.85M | 260.53M | 254.74M | 308.71M | 238.87M | 269.56M | 323.68M | 370.98M | 354.81M | 204.88M | 414.62M | 473.67M | 387.94M | 495.04M | 463.83M | 440.11M | 427.78M | 418M | 405.75M |
| Long-Term Debt | 123.5M | 71M | 138.4M | 122.5M | 170M | 103.1M | 141.2M | 177.55M | 221.92M | 196.34M | 30.19M | 233.87M | 277.66M | 182.15M | 285.6M | 252M | 220.3M | 185.7M | 200.4M | 183.3M |
| Capital Lease Obligations | 82.5M | 85.45M | 103.96M | 113.33M | 117.21M | 115.5M | 121.83M | 129.75M | 132.2M | 140.63M | 155.23M | 160.19M | 171.15M | 184.75M | 188.47M | 190.76M | 197.41M | 219.59M | 168.92M | 171.34M |
| Deferred Tax Liabilities | 0 | 0 | 85K | 603K | 2.57M | 1.14M | 0 | 2.05M | 1.31M | 1.96M | 2.01M | 1.94M | 1.84M | 1.97M | 1.6M | 1.43M | 1.43M | 1.43M | 0 | 0 |
| Other Non-Current Liabilities | 5.26M | 2.63M | 15.23M | 18.31M | 18.93M | 19.14M | 6.52M | 14.33M | 15.55M | 15.88M | 17.45M | 18.63M | 23.02M | 19.07M | 19.38M | 19.64M | 20.97M | 21.05M | 48.68M | 51.11M |
| Total Liabilities | 568.36M | 445.46M | 840.33M | 780.15M | 694.38M | 518.1M | 804.26M | 847.24M | 860.83M | 829.55M | 1.05B | 1.04B | 989.76M | 850.03M | 1.1B | 1.04B | 1.05B | 843.18M | 1.03B | 980.02M |
| Total Debt | 273.21M | 223.5M | 316.01M | 311.95M | 366.63M | 283.12M | 364.1M | 432.24M | 501.95M | 413.92M | 535.03M | 520.48M | 599.73M | 466.88M | 590.12M | 573.56M | 607.29M | 542.44M | 470.1M | 473.07M |
| Net Debt | 265.4M | 215.09M | 305.87M | 300.23M | 359.29M | 274.06M | 354.91M | 420.62M | 493.74M | 403.46M | 526.91M | 505.48M | 592.08M | 452.67M | 578.98M | 554.43M | 598.15M | 533.64M | 460.13M | 462.08M |
| Debt / Equity | 0.98x | 0.76x | 1.09x | 1.10x | 1.43x | 1.04x | 1.29x | 2.11x | 3.48x | 5.15x | 5.51x | 4.91x | 7.40x | 3.57x | 3.34x | 2.86x | 3.43x | 2.38x | 1.92x | 1.69x |
| Debt / EBITDA | - | 11.40x | 13.42x | 6.44x | - | 7.65x | 11.87x | 7.76x | - | - | 48.34x | 11.31x | - | - | - | 14.73x | - | - | - | 12.50x |
| Net Debt / EBITDA | - | 10.97x | 12.99x | 6.20x | - | 7.41x | 11.57x | 7.55x | - | - | 47.60x | 10.99x | - | - | - | 14.24x | - | - | - | 12.21x |
| Interest Coverage | -6.73x | 0.21x | 2.99x | 13.37x | -8.48x | - | 4.50x | 9.62x | -12.04x | -2.67x | 0.09x | 3.36x | -5.06x | -3.91x | -2.18x | 5.87x | -11.79x | -7.62x | -10.86x | 10.86x |
| Total Equity | 278.37M | 294.44M | 289.97M | 283.24M | 256.45M | 272.19M | 283.32M | 204.81M | 144.4M | 80.4M | 97.13M | 105.96M | 81.06M | 130.75M | 176.49M | 200.46M | 176.85M | 228.37M | 244.76M | 279.49M |
| Equity Growth % | 8.55% | 8.17% | 2.35% | 38.3% | 77.59% | 238.54% | 191.68% | 93.28% | 78.15% | -38.51% | -44.96% | -47.14% | -54.16% | -42.75% | -27.9% | -28.28% | -31.08% | -22.06% | -28.88% | -26.53% |
| Book Value per Share | 8.06 | 8.51 | 8.37 | 8.20 | 7.53 | 7.99 | 9.24 | 7.72 | 5.34 | 3.01 | 4.57 | 5.01 | 3.85 | 6.22 | 7.31 | 8.21 | 8.47 | 10.97 | 11.77 | 12.80 |
| Total Shareholders' Equity | 278.37M | 294.44M | 289.97M | 283.24M | 256.45M | 272.19M | 283.32M | 204.81M | 144.4M | 80.4M | 97.13M | 105.96M | 81.06M | 130.75M | 176.49M | 200.46M | 176.85M | 228.37M | 244.76M | 279.49M |
| Common Stock | 347K | 345K | 343K | 341K | 341K | 341K | 341K | 273K | 262K | 6K | 558K | 558K | 553K | 551K | 551K | 551K | 547K | 542K | 542K | 541K |
| Retained Earnings | -708.61M | -695.7M | -699.18M | -705.84M | -730.84M | -712.57M | -699.2M | -706.31M | -756.05M | -646.75M | -629.2M | -619.56M | -643.74M | -593.36M | -547.11M | -522.06M | -544.2M | -491.49M | -473.23M | -436.43M |
| Treasury Stock | -22.56M | -22.56M | -22.56M | -22.56M | -22.56M | -22.56M | -22.56M | -22.56M | -22.56M | -22.55M | -22.55M | -22.55M | -22.47M | -22.38M | -22.38M | -22.37M | -22.12M | -21.51M | -21.51M | -21.5M |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |