Lightspeed Commerce Inc. (LSPD) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | 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 | Q1'22 |
|---|
| Total Current Assets | 689.5M | 705.21M | 674.22M | 687.77M | 798.02M | 878.31M | 880.59M | 873.52M | 917.9M | 906.6M | 900.87M | 901.72M | 934.33M | 950.77M | 961.24M | 996.58M | 1.04B | 1.06B | 1.23B | 660.78M |
| Cash & Short-Term Investments | 456.93M | 479M | 463.64M | 447.6M | 558.47M | 661.57M | 659.02M | 673.95M | 722.1M | 746.78M | 758.99M | 780.23M | 800.15M | 838.12M | 862.58M | 917.67M | 953.65M | 966.66M | 1.18B | 603.72M |
| Cash Only | 456.93M | 479M | 463.64M | 447.6M | 558.47M | 661.57M | 659.02M | 673.95M | 722.1M | 746.78M | 758.99M | 780.23M | 800.15M | 838.12M | 862.58M | 917.67M | 953.65M | 966.66M | 1.18B | 603.72M |
| 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 | 47.76M | 145.78M | 151.56M | 71.96M | 69.98M | 60.45M | 65M | 60.45M | 74.58M | 112.67M | 100M | 81.82M | 64.17M | 68.58M | 57.12M | 51.17M | 44.03M | 50.71M | 32M | 26.78M |
| Days Sales Outstanding | 30.37 | 43.79 | 32.23 | 20.84 | 23.16 | 20.6 | 20.82 | 23.09 | 37.01 | 40.81 | 36.32 | 31.77 | 32.43 | 30.64 | 27.12 | 24.91 | 29.09 | 24.92 | 20.3 | 21.11 |
| Inventory | 15.94M | 12.09M | 11.98M | 14.94M | 14.61M | 15.87M | 19.25M | 18.26M | 16.49M | 18.5M | 17.97M | 14.62M | 12.84M | 10.14M | 10.01M | 8.59M | 7.54M | 4.46M | 2.92M | 3.4M |
| Days Inventory Outstanding | 6.41 | 6.19 | 6.74 | 6.2 | 9.69 | 9.84 | 10.59 | 10.01 | 12.2 | 12.14 | 11.18 | 10.31 | 10.63 | 9.03 | 8.37 | 7.62 | 7.02 | 4.61 | 4.26 | 3.88 |
| Other Current Assets | 168.87M | 68.34M | 47.04M | 20.16M | 19.37M | 17.54M | 18.39M | 16.62M | 16.39M | 28.64M | 23.91M | 25.04M | 13.53M | 4.42M | 5.81M | 19.15M | 10.49M | 7.15M | 11.2M | 12.56M |
| Total Non-Current Assets | 981.19M | 970.48M | 1.01B | 1.01B | 1.03B | 1.6B | 1.63B | 1.64B | 1.66B | 1.68B | 1.7B | 1.72B | 1.73B | 1.76B | 2.52B | 2.56B | 2.58B | 2.6B | 2.01B | 1.62B |
| Property, Plant & Equipment | 33.83M | 17.04M | 30.99M | 28.82M | 29.82M | 32.03M | 34.22M | 36.87M | 37.57M | 36.97M | 37.12M | 38.02M | 40.46M | 41.89M | 41.71M | 41.63M | 41.99M | 43.21M | 37.03M | 34.7M |
| Fixed Asset Turnover | 11.27x | 13.00x | 10.67x | 10.57x | 8.19x | 8.46x | 7.80x | 7.15x | 6.18x | 6.47x | 6.13x | 5.33x | 4.47x | 4.51x | 4.41x | 4.16x | 3.44x | 3.81x | 3.71x | 3.61x |
| Goodwill | 807.7M | 806.13M | 805.11M | 805.32M | 797.96M | 1.35B | 1.36B | 1.35B | 1.35B | 1.35B | 1.34B | 1.35B | 1.35B | 1.35B | 2.09B | 2.1B | 2.1B | 2.1B | 1.56B | 1.27B |
| Intangible Assets | 73.82M | 93.11M | 113.56M | 135.39M | 159.54M | 174.3M | 191.24M | 207.42M | 227.03M | 245.85M | 266.58M | 288.69M | 311.45M | 334.6M | 357.18M | 383.45M | 409.57M | 435.91M | 396.2M | 309.39M |
| Long-Term Investments | 13.26M | 13.04M | 14.29M | 0 | 16.2M | 0 | 18.08M | 0 | 0 | 20.78M | 18.67M | 14.86M | 1.52M | 1.52M | 1.55M | 9.46M | 0 | 0 | 883.7K | 1.48M |
| Other Non-Current Assets | 44.31M | 40.71M | 41.49M | 38.96M | 24.36M | 41.22M | 21.68M | 41.14M | 42.87M | 35.07M | 34M | 32.79M | 30.02M | 27.71M | 24.9M | 26.61M | 21.4M | 20.96M | 21.53M | 13.25M |
| Total Assets | 1.67B | 1.68B | 1.68B | 1.7B | 1.83B | 2.48B | 2.51B | 2.51B | 2.58B | 2.59B | 2.6B | 2.62B | 2.67B | 2.71B | 3.48B | 3.56B | 3.62B | 3.66B | 3.24B | 2.29B |
| Asset Turnover | 0.17x | 0.19x | 0.19x | 0.18x | 0.12x | 0.11x | 0.11x | 0.10x | 0.09x | 0.09x | 0.09x | 0.08x | 0.07x | 0.06x | 0.05x | 0.05x | 0.04x | 0.04x | 0.05x | 0.05x |
| Asset Growth % | -8.52% | -32.37% | -32.97% | -32.37% | -29.08% | -4.38% | -3.54% | -4.4% | -3.51% | -4.26% | -25.29% | -26.25% | -26.28% | -26.06% | 7.41% | 55.67% | 71.94% | 136.66% | 314.06% | 385.55% |
| Total Current Liabilities | 165.65M | 156.02M | 148.75M | 149.59M | 148.98M | 144.06M | 144.94M | 141.03M | 144.67M | 148.14M | 142.55M | 137.85M | 150.46M | 144.94M | 149.87M | 181.34M | 157.85M | 145.61M | 144.33M | 134.66M |
| Accounts Payable | 39.09M | 42.7M | 34.5M | 34.17M | 34.15M | 33.77M | 39.05M | 29.18M | 33.5M | 39.04M | 42.22M | 34.86M | 36.96M | 69.75M | 73.46M | 36.89M | 39.24M | 69.89M | 36.81M | 34.07M |
| Days Payables Outstanding | 18.72 | 19.87 | 17.19 | 14.33 | 21.59 | 20.39 | 19.27 | 18.06 | 25.29 | 27.04 | 26.44 | 26.97 | 49.37 | 64.15 | 49.65 | 35.95 | 63.86 | 66.62 | 47.76 | 43.79 |
| Short-Term Debt | 5.27M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.83M | 6.67M | 6.76M | 0 | 0 | 0 | 37.25M | 0 | 0 | 7.08M | 0 |
| Deferred Revenue (Current) | 78.73M | 68.92M | 70.61M | 69.46M | 68.71M | 59.91M | 63.25M | 67.22M | 67.34M | 62.8M | 62.73M | 67.36M | 68.09M | 61.64M | 62.93M | 65.76M | 65.19M | 62.13M | 58.34M | 50.06M |
| Other Current Liabilities | 6.94M | 27.45M | 26.52M | 21.57M | 25.54M | 24.42M | 20.7M | 18.35M | 23.59M | 10.57M | 5.69M | 5.27M | 22.54M | -2.39M | -3.67M | 10.35M | 25.24M | -5.43M | 11.9M | 17.84M |
| Current Ratio | 4.16x | 4.52x | 4.53x | 4.60x | 5.36x | 6.10x | 6.08x | 6.19x | 6.34x | 6.12x | 6.32x | 6.54x | 6.21x | 6.56x | 6.41x | 5.50x | 6.60x | 7.26x | 8.50x | 4.91x |
| Quick Ratio | 4.07x | 4.44x | 4.45x | 4.50x | 5.26x | 5.99x | 5.94x | 6.06x | 6.23x | 5.99x | 6.19x | 6.44x | 6.12x | 6.49x | 6.35x | 5.45x | 6.56x | 7.23x | 8.48x | 4.88x |
| Cash Conversion Cycle | 18.07 | 30.12 | 21.79 | 12.7 | 11.26 | 10.04 | 12.15 | 15.04 | 23.92 | 25.91 | 21.06 | 15.12 | -6.31 | -24.48 | -14.17 | -3.42 | -27.75 | -37.1 | -23.2 | -18.8 |
| Total Non-Current Liabilities | 17.02M | 17.38M | 13.87M | 12.94M | 13.25M | 15.22M | 17.35M | 17.76M | 18.09M | 19.36M | 19.27M | 20.11M | 20.83M | 22.19M | 23.48M | 28.22M | 62.84M | 62.3M | 66.26M | 67.73M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.84M | 29.82M | 29.76M | 29.79M |
| Capital Lease Obligations | 14.96M | 14.8M | 11.83M | 10.84M | 11.32M | 12.97M | 15.08M | 16.2M | 16.27M | 16.51M | 16.87M | 17.66M | 18.57M | 19.48M | 19.35M | 20.88M | 23.04M | 24.92M | 22.97M | 23.45M |
| Deferred Tax Liabilities | 0 | 72K | 144K | 216K | 284K | 330K | 379K | 0 | 0 | 0 | 0 | 0 | 0 | 222K | 1.61M | 4.46M | 6.83M | 3.93M | 6.36M | 7.93M |
| Other Non-Current Liabilities | 1.39M | 1.66M | 869K | 744K | 562K | 1.14M | 1.25M | 794K | 967K | 1.96M | 1.12M | 1.17M | 1.03M | 851K | 924K | 982.58K | 1.01M | 1.27M | 4.77M | 3.94M |
| Total Liabilities | 182.67M | 173.4M | 162.46M | 162.53M | 162.24M | 159.28M | 162.28M | 158.79M | 162.75M | 167.5M | 161.83M | 157.96M | 171.28M | 167.13M | 173.35M | 209.55M | 220.69M | 207.91M | 210.59M | 202.4M |
| Total Debt | 20.23M | 20.21M | 17.48M | 16.27M | 16.97M | 19.16M | 21.96M | 23.27M | 23.21M | 23.34M | 23.54M | 24.42M | 25.19M | 26.4M | 26.16M | 58.13M | 60.51M | 62.24M | 59.8M | 59.87M |
| Net Debt | -436.7M | -458.79M | -446.17M | -431.32M | -541.5M | -642.41M | -637.06M | -650.67M | -698.89M | -723.45M | -735.45M | -755.81M | -774.96M | -811.72M | -836.42M | -859.54M | -893.14M | -904.42M | -1.12B | -543.85M |
| Debt / Equity | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.02x | 0.02x | 0.02x | 0.02x | 0.03x |
| Debt / EBITDA | 5.48x | 84.20x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | -118.25x | -1911.64x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -98.73x | -121.94x | -97.03x | -161.50x | -1376.48x | -80.04x | -78.59x | -85.07x | -96.03x | -125.51x | -102.88x | -120.83x | -188.60x | -1933.11x | -151.64x | -144.11x | -166.42x | -104.18x | -106.81x | -65.23x |
| Total Equity | 1.49B | 1.5B | 1.52B | 1.53B | 1.66B | 2.32B | 2.34B | 2.35B | 2.41B | 2.42B | 2.44B | 2.47B | 2.5B | 2.54B | 3.3B | 3.35B | 3.4B | 3.45B | 3.03B | 2.08B |
| Equity Growth % | -10.57% | -35.21% | -35.26% | -34.72% | -31.02% | -4.34% | -3.8% | -4.72% | -3.41% | -4.56% | -26.26% | -26.36% | -26.53% | -26.44% | 9.15% | 60.74% | 75.74% | 152.51% | 364.25% | 509.8% |
| Book Value per Share | 10.67 | 10.74 | 11.02 | 10.89 | 10.94 | 15.03 | 15.26 | 15.19 | 15.58 | 15.72 | 15.88 | 16.17 | 16.46 | 16.80 | 22.08 | 22.48 | 22.89 | 23.30 | 21.81 | 15.92 |
| Total Shareholders' Equity | 1.49B | 1.5B | 1.52B | 1.53B | 1.66B | 2.32B | 2.34B | 2.35B | 2.41B | 2.42B | 2.44B | 2.47B | 2.5B | 2.54B | 3.3B | 3.35B | 3.4B | 3.45B | 3.03B | 2.08B |
| Common Stock | 3.93B | 3.91B | 3.89B | 3.88B | 4.16B | 4.35B | 4.31B | 4.3B | 4.36B | 4.33B | 4.32B | 4.31B | 4.3B | 4.27B | 4.26B | 4.24B | 4.2B | 4.17B | 3.7B | 2.72B |
| Retained Earnings | -2.66B | -2.62B | -2.58B | -2.55B | -2.69B | -2.22B | -2.19B | -2.16B | -2.16B | -2.12B | -2.08B | -2.04B | -2B | -1.92B | -1.11B | -1.03B | -926.19M | -811.67M | -745.08M | -687.09M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 1.89M | 3.76M | 2.91M | 3.07M | -7.46M | -11.47M | 874K | -4.32M | -4.04M | -335.27K | -6.58M | -2.67M | -3.06M | -5.02M | -15.62M | -6.89M | 2.68M | 2.81M | 4.64M | 10.02M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |