Liquidity Services, Inc. (LQDT) quarterly balance sheet — complete assets, liabilities & equity history
Liquidity Services, Inc. (LQDT) balance sheet — 22-year assets, liabilities & shareholders' equity history
| Metric | 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 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 271.5M | 250.21M | 219.26M | 222.49M | 217.71M | 202.59M | 186.55M | 196.94M | 170.93M | 149.14M | 135.76M | 144.07M | 132.8M | 128.58M | 111.84M | 127.79M | 118.54M | 110.37M | 118.78M | 130.24M |
| Cash & Short-Term Investments | 231.1M | 204.02M | 181.42M | 185.82M | 166.96M | 149.03M | 139.15M | 155.54M | 136.8M | 117.03M | 107.04M | 118.17M | 105.86M | 101.2M | 79.88M | 97.94M | 88.29M | 84.26M | 91.32M | 106.33M |
| Cash Only | 219.75M | 195.31M | 169.8M | 174.61M | 155.6M | 138.49M | 128.7M | 153.23M | 130.31M | 108.63M | 98.56M | 110.28M | 98.15M | 95.58M | 76.17M | 96.12M | 88.29M | 84.26M | 91.32M | 106.33M |
| Short-Term Investments | 11.35M | 8.71M | 11.62M | 11.21M | 11.35M | 10.54M | 10.45M | 2.31M | 6.49M | 8.4M | 8.48M | 7.89M | 7.71M | 5.62M | 3.72M | 1.82M | 0 | 0 | 0 | 0 |
| Accounts Receivable | 12.47M | 15.71M | 13.52M | 12.48M | 21.66M | 21.94M | 24.67M | 12.97M | 9.82M | 10.45M | 8.64M | 8.75M | 7.46M | 6.96M | 8.87M | 12.69M | 9.03M | 7.41M | 8.5M | 6.47M |
| Days Sales Outstanding | 9.89 | 10.89 | 9.86 | 13.3 | 16.55 | 18.02 | 14.15 | 9.8 | 9.85 | 9.5 | 11.22 | 9.32 | 8.12 | 8.74 | 13.72 | 13.29 | 10.7 | 10.48 | 10.32 | 8.07 |
| Inventory | 15.54M | 20.24M | 14.41M | 14.18M | 16.85M | 20.05M | 13.74M | 17.1M | 13.28M | 15.4M | 14.46M | 11.12M | 12.54M | 15.29M | 16.37M | 11.68M | 14.36M | 13.08M | 13.22M | 12.47M |
| Days Inventory Outstanding | 24.76 | 23.1 | 19.69 | 23.16 | 25.79 | 22.06 | 19.66 | 24.01 | 29.51 | 30.73 | 37.33 | 31.11 | 35.97 | 35.29 | 40.61 | 35.49 | 43.14 | 40.86 | 42.57 | 40.04 |
| Other Current Assets | 12.39M | 10.24M | 9.91M | 10.01M | 12.24M | 11.57M | 8.99M | 11.33M | 11.03M | 6.25M | 5.62M | 6.03M | 6.94M | 5.13M | 6.72M | 5.48M | 6.87M | 5.62M | 5.74M | 4.97M |
| Total Non-Current Assets | 148.59M | 150.21M | 149.88M | 152.61M | 154.73M | 156.21M | 146.66M | 149.95M | 154.61M | 154.51M | 142.66M | 161.96M | 150.22M | 154.52M | 157.36M | 179.01M | 164.27M | 166.45M | 168.09M | 125.33M |
| Property, Plant & Equipment | 30.4M | 31.29M | 30.03M | 29.76M | 30.05M | 31.12M | 29.36M | 29.97M | 30.34M | 26.48M | 25.83M | 27.04M | 27.88M | 29.66M | 30.73M | 32.3M | 33.42M | 32.33M | 33.47M | 31.11M |
| Fixed Asset Turnover | 4.20x | 3.94x | 4.05x | 3.95x | 3.92x | 3.85x | 4.12x | 3.55x | 3.30x | 3.50x | 2.70x | 2.91x | 2.81x | 2.70x | 2.29x | 2.29x | 2.13x | 2.08x | 2.07x | 2.34x |
| Goodwill | 102.79M | 102.76M | 102.89M | 102.88M | 103.01M | 102.37M | 97.4M | 97.79M | 97.56M | 97.56M | 89.63M | 89.39M | 89.62M | 89.46M | 89.34M | 88.91M | 89.25M | 89.69M | 88.73M | 59.87M |
| Intangible Assets | 11.02M | 11.8M | 12.56M | 13.34M | 14.1M | 15.21M | 13.11M | 13.91M | 14.86M | 15.94M | 11.61M | 12.46M | 13.3M | 14.27M | 15.25M | 16.23M | 17.24M | 18.21M | 19.19M | 3.45M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.6M | 4.6M |
| Other Non-Current Assets | 3.84M | 3.82M | 3.83M | 6.07M | 7M | 6.79M | 6.57M | 6.55M | 9.12M | 9.27M | 9.16M | 8.96M | 10.36M | 10.02M | 9.59M | 9.24M | 7.67M | 7.71M | 2.89M | 2.48M |
| Total Assets | 420.09M | 400.41M | 369.14M | 375.1M | 372.44M | 358.8M | 333.21M | 346.89M | 325.54M | 303.65M | 278.43M | 306.02M | 283.03M | 283.1M | 269.2M | 306.81M | 282.81M | 276.82M | 286.88M | 255.58M |
| Asset Turnover | 0.32x | 0.31x | 0.33x | 0.32x | 0.33x | 0.34x | 0.36x | 0.32x | 0.30x | 0.31x | 0.24x | 0.27x | 0.29x | 0.29x | 0.25x | 0.26x | 0.25x | 0.24x | 0.25x | 0.28x |
| Asset Growth % | 12.8% | 11.6% | 10.79% | 8.13% | 14.41% | 18.16% | 19.68% | 13.35% | 15.02% | 7.26% | 3.43% | -0.26% | 0.08% | 2.27% | -6.16% | 20.05% | 18.63% | 27.22% | 39.77% | 29.98% |
| Total Current Liabilities | 171.83M | 165.31M | 143.22M | 161.63M | 153.9M | 152.07M | 135.5M | 155.15M | 143.25M | 133.17M | 107.1M | 120.72M | 120.19M | 124.05M | 105.44M | 123.5M | 126.89M | 132.59M | 125.02M | 109.17M |
| Accounts Payable | 60.64M | 53.32M | 52.22M | 61.45M | 58.8M | 55.9M | 45.57M | 58.69M | 40.88M | 48.41M | 32.39M | 39.12M | 44.61M | 42.91M | 31.59M | 41.98M | 47.21M | 41.03M | 31.96M | 40.61M |
| Days Payables Outstanding | 78.87 | 70.36 | 78.31 | 89.75 | 80.15 | 66.23 | 66.46 | 78.71 | 91.89 | 83.13 | 104.33 | 110.09 | 113.13 | 83.06 | 106.52 | 121.58 | 138.76 | 113.38 | 120.24 | 122.49 |
| Short-Term Debt | 4.5M | 4.68M | 4.89M | 5.19M | 5.27M | 4.99M | 5.21M | 5.27M | 5.23M | 4.38M | 4.08M | 4.2M | 4.31M | 4.56M | 4.65M | 4.66M | 4.67M | 4.36M | 4.47M | 4.33M |
| Deferred Revenue (Current) | 4.85M | 5.1M | 4.86M | 5.09M | 5.23M | 5.36M | 4.44M | 4.79M | 4.91M | 4.87M | 4.47M | 4.7M | 4.7M | 4.53M | 4.02M | 4.44M | 4.92M | 5.07M | 4.68M | 4.62M |
| Other Current Liabilities | 0 | 102.2M | 81.25M | 89.88M | 84.6M | 85.83M | 80.28M | 86.4M | 92.23M | 75.51M | 66.16M | 72.7M | 66.58M | 72.04M | 65.18M | 72.43M | 70.09M | 82.13M | 83.91M | 59.61M |
| Current Ratio | 1.58x | 1.51x | 1.53x | 1.38x | 1.41x | 1.33x | 1.38x | 1.27x | 1.19x | 1.12x | 1.27x | 1.19x | 1.10x | 1.04x | 1.06x | 1.03x | 0.93x | 0.83x | 0.95x | 1.19x |
| Quick Ratio | 1.49x | 1.39x | 1.43x | 1.29x | 1.31x | 1.20x | 1.28x | 1.16x | 1.10x | 1.00x | 1.13x | 1.10x | 1.00x | 0.91x | 0.91x | 0.94x | 0.82x | 0.73x | 0.84x | 1.08x |
| Cash Conversion Cycle | -44.21 | -36.37 | -48.76 | -53.29 | -37.81 | -26.15 | -32.65 | -44.89 | -52.53 | -42.91 | -55.79 | -69.66 | -69.03 | -39.02 | -52.19 | -72.8 | -84.92 | -62.04 | -67.35 | -74.39 |
| Total Non-Current Liabilities | 12.41M | 13.04M | 10.65M | 10.23M | 9.89M | 10.4M | 8.54M | 9.18M | 10.32M | 6.56M | 5.95M | 23.77M | 7.02M | 7.98M | 8.81M | 28.77M | 11.25M | 11.24M | 24.78M | 11.39M |
| Long-Term Debt | 9.09M | 9.86M | 8.61M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 8.61M | 8.93M | 9.31M | 10.23M | 8.35M | 9.17M | 10.23M | 6.45M | 5.83M | 6.71M | 6.84M | 7.98M | 8.79M | 9.9M | 11.16M | 11.15M | 12.09M | 10.27M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.05M | 0 | 0 | 0 | 18.7M | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 3.32M | 3.18M | -6.57M | 1.3M | 580K | 163K | 198K | 9K | 91K | 107K | 122K | 10K | 181K | 0 | 21K | 169K | 92K | 95K | 12.69M | 1.12M |
| Total Liabilities | 184.24M | 178.34M | 153.88M | 171.86M | 163.78M | 162.47M | 144.04M | 164.33M | 153.57M | 139.73M | 113.05M | 144.49M | 127.22M | 132.02M | 114.25M | 152.27M | 138.14M | 143.83M | 149.8M | 120.56M |
| Total Debt | 13.6M | 14.54M | 22.12M | 14.12M | 14.58M | 15.22M | 13.55M | 14.44M | 15.46M | 10.83M | 9.9M | 10.91M | 11.15M | 12.54M | 13.44M | 14.55M | 15.83M | 15.51M | 16.56M | 14.6M |
| Net Debt | -206.16M | -180.77M | -147.68M | -160.48M | -141.03M | -123.27M | -115.15M | -138.79M | -114.85M | -97.8M | -88.65M | -99.38M | -87M | -83.04M | -62.73M | -81.57M | -72.45M | -68.75M | -74.76M | -91.74M |
| Debt / Equity | 0.06x | 0.07x | 0.10x | 0.07x | 0.07x | 0.08x | 0.07x | 0.08x | 0.09x | 0.07x | 0.06x | 0.07x | 0.07x | 0.08x | 0.09x | 0.09x | 0.11x | 0.12x | 0.12x | 0.11x |
| Debt / EBITDA | 0.81x | 1.19x | 1.85x | 1.04x | 1.13x | 1.62x | 1.41x | 1.43x | 1.39x | 1.11x | 2.18x | 1.02x | 1.00x | 1.56x | 1.79x | 1.04x | 0.74x | 1.00x | 2.44x | 1.45x |
| Net Debt / EBITDA | -12.26x | -14.74x | -12.35x | -11.78x | -10.95x | -13.15x | -11.99x | -13.76x | -10.35x | -9.99x | -19.48x | -9.29x | -7.82x | -10.32x | -8.37x | -5.82x | -3.40x | -4.41x | -11.02x | -9.14x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 69.18x | - | - | 171.47x |
| Total Equity | 235.85M | 222.07M | 215.26M | 203.24M | 208.65M | 196.32M | 189.16M | 182.56M | 171.97M | 163.93M | 165.38M | 161.53M | 155.81M | 151.07M | 154.95M | 154.54M | 144.67M | 132.99M | 137.08M | 135.01M |
| Equity Growth % | 13.04% | 13.11% | 13.8% | 11.33% | 21.33% | 19.77% | 14.38% | 13.02% | 10.37% | 8.51% | 6.73% | 4.53% | 7.7% | 13.6% | 13.04% | 14.46% | 24.11% | 24.36% | 19.13% | 20.75% |
| Book Value per Share | 7.18 | 6.88 | 6.67 | 6.29 | 6.42 | 6.04 | 5.87 | 5.77 | 5.47 | 5.21 | 5.18 | 5.09 | 4.94 | 4.70 | 4.70 | 4.67 | 4.37 | 3.91 | 3.93 | 3.80 |
| Total Shareholders' Equity | 235.85M | 222.07M | 215.26M | 203.24M | 208.65M | 196.32M | 189.16M | 182.56M | 171.97M | 163.93M | 165.38M | 161.53M | 155.81M | 151.07M | 154.95M | 154.54M | 144.67M | 132.99M | 137.08M | 135.01M |
| Common Stock | 38K | 38K | 38K | 37K | 37K | 37K | 37K | 37K | 36K | 36K | 36K | 36K | 36K | 36K | 36K | 36K | 36K | 36K | 36K | 35K |
| Retained Earnings | 63.56M | 53.14M | 45.62M | 38.13M | 30.3M | 22.89M | 15.84M | 10.03M | 3.66M | -2.34M | -8.05M | -9.96M | -16.24M | -22.73M | -26.97M | -30.94M | -39.28M | -55.69M | -67.66M | -71.4M |
| Treasury Stock | -111.64M | -111.62M | -111.54M | -110M | -93.9M | -93.9M | -93.87M | -93.85M | -93.48M | -93.11M | -85.2M | -84.03M | -84.03M | -79.59M | -69.75M | -62.55M | -62.18M | -56.73M | -39.69M | -36.63M |
| Accumulated OCI | -11.14M | -10.97M | -10.38M | -10.64M | -9.16M | -10.83M | -11.3M | -9.43M | -10.07M | -9.96M | -9.5M | -10.46M | -8.12M | -8.77M | -9.01M | -10.29M | -10.48M | -9.31M | -9.14M | -9.01M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |