PAR Technology Corporation (PAR) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | 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 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 239.97M | 232.93M | 227.05M | 219.29M | 219.9M | 218.05M | 232.6M | 246.8M | 194.28M | 180.6M | 188.76M | 192.78M | 206.87M | 223.95M | 233.26M | 261.23M | 270.09M | 283.01M | 296.29M | 177M |
| Cash & Short-Term Investments | 77.81M | 80.14M | 93.01M | 85.69M | 92.18M | 108.64M | 118.38M | 142.46M | 72.51M | 74.38M | 79.85M | 85.39M | 89.41M | 110.62M | 125.53M | 148.57M | 163.21M | 188.42M | 200.29M | 85.22M |
| Cash Only | 77.23M | 79.56M | 92.47M | 85.12M | 91.65M | 108.12M | 105.8M | 114.93M | 50.78M | 37.18M | 43.14M | 44.16M | 48.66M | 70.33M | 85.52M | 148.57M | 163.21M | 188.42M | 200.29M | 85.22M |
| Short-Term Investments | 575K | 579K | 541K | 567K | 531K | 524K | 12.58M | 27.53M | 21.73M | 37.19M | 36.72M | 41.23M | 40.75M | 40.29M | 40.02M | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 87.88M | 81.71M | 70.55M | 72.33M | 70.01M | 59.73M | 60.3M | 50.2M | 69.96M | 42.68M | 66.44M | 62.89M | 66.49M | 59.96M | 54.84M | 60.67M | 54.57M | 49.98M | 48.9M | 45.25M |
| Days Sales Outstanding | 61.56 | 58.31 | 55.15 | 57.62 | 56.21 | 52.58 | 52.54 | 69.96 | 73.14 | 46.6 | 86.6 | 84.67 | 56.66 | 54.08 | 57.28 | 61.62 | 58.6 | 55.74 | 55.62 | 55.4 |
| Inventory | 30.93M | 27.44M | 25.44M | 27.43M | 23.22M | 21.86M | 23.91M | 25.53M | 25.05M | 23.56M | 24.19M | 26.51M | 32.45M | 37.59M | 39.71M | 42.04M | 40.93M | 35.08M | 33.99M | 29.95M |
| Days Inventory Outstanding | 36.03 | 28.94 | 34.76 | 37.53 | 36.54 | 35.1 | 42.33 | 49.9 | 50.25 | 27.02 | 53.54 | 53.29 | 40.81 | 49.73 | 52.7 | 59.01 | 57.32 | 50.43 | 49.31 | 46.68 |
| Other Current Assets | 43.35M | 43.65M | 38.06M | 33.84M | 34.49M | 27.82M | 30.01M | 28.61M | 26.76M | 39.98M | 18.27M | 17.99M | 18.51M | 15.78M | 13.17M | 9.95M | 11.38M | 9.53M | 13.11M | 16.59M |
| Total Non-Current Assets | 1.15B | 1.14B | 1.15B | 1.17B | 1.16B | 1.16B | 1.07B | 809.89M | 814.63M | 622.01M | 620.45M | 623.7M | 625.43M | 630.91M | 631.49M | 597.88M | 601.61M | 605.14M | 610.1M | 620.67M |
| Property, Plant & Equipment | 21.89M | 21.46M | 22.34M | 20.66M | 21.59M | 22.33M | 22.52M | 19.19M | 18.98M | 18.69M | 20.41M | 18.97M | 16.88M | 17.02M | 15.57M | 16.55M | 17.36M | 18.06M | 17.97M | 18.79M |
| Fixed Asset Turnover | 5.72x | 5.48x | 5.54x | 5.32x | 4.73x | 4.68x | 4.64x | 4.09x | 3.72x | 5.51x | 3.49x | 3.88x | 5.93x | 5.99x | 5.78x | 5.02x | 4.53x | 4.53x | 4.24x | 3.96x |
| Goodwill | 897.11M | 898.03M | 898.45M | 906.36M | 890.49M | 887.46M | 803.08M | 623.88M | 619.63M | 488.92M | 487.07M | 487.65M | 487.08M | 486.76M | 485.12M | 457.43M | 457.43M | 457.31M | 459.19M | 458.77M |
| Intangible Assets | 219.71M | 203.37M | 216.99M | 229.44M | 234.06M | 237.33M | 226.05M | 148.29M | 157.71M | 93.97M | 96.56M | 101.64M | 106.2M | 111.1M | 116.24M | 110.48M | 114.58M | 118.76M | 123.06M | 130.73M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 12.46M | 13.35M | 12.55M | 15.99M | 15.51M | 15.56M | 15.02M | 18.53M | 18.3M | 20.43M | 16.4M | 15.45M | 15.27M | 16.03M | 14.55M | 13.42M | 12.23M | 11.02M | 9.88M | 12.39M |
| Total Assets | 1.39B | 1.37B | 1.38B | 1.39B | 1.38B | 1.38B | 1.3B | 1.06B | 1.01B | 802.61M | 809.21M | 816.48M | 832.3M | 854.86M | 864.74M | 859.11M | 871.7M | 888.15M | 906.39M | 797.67M |
| Asset Turnover | 0.09x | 0.09x | 0.09x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.08x | 0.13x | 0.08x | 0.08x | 0.12x | 0.11x | 0.11x | 0.10x | 0.09x | 0.09x | 0.09x | 0.12x |
| Asset Growth % | 0.69% | -0.84% | 6.01% | 31.71% | 36.93% | 72.03% | 60.56% | 29.42% | 21.22% | -6.11% | -6.42% | -4.96% | -4.52% | -3.75% | -4.6% | 7.7% | 157.38% | 158.37% | 308.65% | 257.88% |
| Total Current Liabilities | 114.13M | 140.74M | 133.87M | 128.94M | 107.5M | 111.84M | 109.34M | 79.1M | 93.72M | 80.23M | 87.25M | 83.5M | 64.8M | 67.82M | 65.76M | 61.55M | 58.34M | 60.52M | 60.47M | 60.35M |
| Accounts Payable | 36.82M | 39.33M | 31.97M | 38.62M | 32.22M | 34.78M | 35.19M | 30.68M | 39.83M | 25.6M | 27.23M | 27.16M | 28.21M | 23.28M | 24.6M | 26.09M | 22.62M | 20.84M | 23.85M | 21.82M |
| Days Payables Outstanding | 47.01 | 39.03 | 46.41 | 52.48 | 54.31 | 53.65 | 56.4 | 69.56 | 67.64 | 29.89 | 57.42 | 50.04 | 30 | 30.81 | 32.68 | 34.65 | 32.78 | 32.63 | 35.22 | 34.4 |
| Short-Term Debt | 4.77M | 19.95M | 19.92M | 20M | 0 | 0 | 0 | 0 | 0 | 0 | 13.64M | 13.59M | 0 | 0 | 180K | 358K | 533K | 705K | 695K | 685K |
| Deferred Revenue (Current) | 31.89M | 27.87M | 0 | 24.43M | 31.41M | 24.94M | 30.44M | 14.29M | 14.71M | 9.3M | 10.07M | 11.35M | 9.1M | 10.56M | 12.69M | 13.76M | 16.37M | 14.39M | 15.5M | 14.58M |
| Other Current Liabilities | 40.65M | 14.12M | 48.29M | 0 | 0 | 13.43M | 0 | 2.03M | 0 | 16.38M | 0 | 0 | 0 | 0 | 0 | 2.03M | 0 | 0 | 0 | 0 |
| Current Ratio | 2.10x | 1.66x | 1.70x | 1.70x | 2.05x | 1.95x | 2.13x | 3.12x | 2.07x | 2.25x | 2.16x | 2.31x | 3.19x | 3.30x | 3.55x | 4.24x | 4.63x | 4.68x | 4.90x | 2.93x |
| Quick Ratio | 1.83x | 1.46x | 1.51x | 1.49x | 1.83x | 1.75x | 1.91x | 2.80x | 1.81x | 1.96x | 1.89x | 1.99x | 2.69x | 2.75x | 2.94x | 3.56x | 3.93x | 4.10x | 4.34x | 2.44x |
| Cash Conversion Cycle | 50.58 | 48.23 | 43.5 | 42.66 | 38.44 | 34.03 | 38.47 | 50.29 | 55.75 | 43.73 | 82.71 | 87.93 | 67.47 | 73.01 | 77.3 | 85.99 | 83.14 | 73.54 | 69.71 | 67.68 |
| Total Non-Current Liabilities | 450.59M | 403.26M | 405.46M | 403.66M | 422.05M | 397.18M | 497.23M | 389.26M | 388.8M | 389.31M | 389.22M | 390.76M | 407.62M | 411.84M | 415.9M | 402.06M | 401.89M | 323.29M | 321.25M | 300.76M |
| Long-Term Debt | 421.69M | 374.07M | 373.51M | 372.85M | 392.27M | 368.36M | 466.74M | 378.67M | 378.15M | 377.65M | 377.15M | 376.66M | 389.71M | 389.19M | 388.68M | 388.18M | 387.68M | 305.85M | 302.34M | 279.09M |
| Capital Lease Obligations | 7.37M | 6.43M | 6.83M | 5.42M | 5.61M | 6.05M | 5.56M | 3.54M | 2.52M | 2.15M | 3.08M | 3.08M | 2.55M | 2.87M | 1.72M | 2.06M | 2.12M | 2.44M | 2.82M | 3.32M |
| Deferred Tax Liabilities | 18.3M | 18.4M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.47M | 2.51M | 25.11M | 24.13M | 22.72M | 21.24M | 23.2M | 4.17M | 4.83M | 5.31M | 4.67M | 6.67M | 9.11M | 14.65M | 19.61M | 5.5M | 5.63M | 7.41M | 9.29M | 13.12M |
| Total Liabilities | 564.72M | 543.99M | 539.33M | 532.6M | 529.55M | 509.02M | 606.57M | 468.36M | 482.51M | 469.54M | 476.47M | 474.27M | 472.42M | 479.66M | 481.65M | 463.61M | 460.23M | 383.8M | 381.71M | 361.11M |
| Total Debt | 433.82M | 402.36M | 402.35M | 400.31M | 400.1M | 376.66M | 474.47M | 383.5M | 381.88M | 380.91M | 395.19M | 394.34M | 393.45M | 393.37M | 391.84M | 392.26M | 392.48M | 311.26M | 307.55M | 284.96M |
| Net Debt | 356.59M | 322.79M | 309.88M | 315.19M | 308.45M | 268.55M | 368.67M | 268.57M | 331.1M | 343.73M | 352.05M | 350.18M | 344.8M | 323.04M | 306.32M | 243.69M | 229.28M | 122.84M | 107.26M | 199.74M |
| Debt / Equity | 0.52x | 0.49x | 0.48x | 0.47x | 0.47x | 0.43x | 0.68x | 0.65x | 0.73x | 1.14x | 1.19x | 1.15x | 1.09x | 1.05x | 1.02x | 0.99x | 0.95x | 0.62x | 0.59x | 0.65x |
| Debt / EBITDA | 248.61x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | 204.35x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -5.31x | -11.87x | -11.60x | -13.27x | -13.24x | -5.90x | -4.86x | -13.10x | -15.48x | -8.88x | -9.89x | -11.37x | -8.35x | -6.32x | -8.70x | -6.67x | -5.35x | -3.03x | -4.91x | -3.51x |
| Total Equity | 826.43M | 825.15M | 838.05M | 859.14M | 852M | 871.71M | 692.71M | 588.32M | 526.4M | 333.06M | 332.74M | 342.22M | 359.88M | 375.19M | 383.09M | 395.5M | 411.47M | 504.35M | 524.68M | 436.56M |
| Equity Growth % | -3% | -5.34% | 20.98% | 46.03% | 61.85% | 161.72% | 108.18% | 71.92% | 46.27% | -11.23% | -13.14% | -13.47% | -12.54% | -25.61% | -26.99% | -9.41% | 131.36% | 167.69% | 685.74% | 536.29% |
| Book Value per Share | 20.16 | 20.39 | 20.65 | 21.20 | 21.21 | 23.43 | 19.31 | 17.30 | 17.83 | 11.91 | 12.11 | 12.51 | 13.16 | 13.84 | 14.13 | 14.66 | 15.26 | 18.76 | 20.18 | 17.13 |
| Total Shareholders' Equity | 826.43M | 825.15M | 838.05M | 859.14M | 852M | 871.71M | 692.71M | 588.32M | 526.4M | 333.06M | 332.74M | 342.22M | 359.88M | 375.19M | 383.09M | 395.5M | 411.47M | 504.35M | 524.68M | 436.56M |
| Common Stock | 848K | 836K | 835K | 835K | 833K | 798K | 749K | 705K | 703K | 584K | 574K | 572K | 572K | 570K | 569K | 565K | 565K | 562K | 560K | 540K |
| Retained Earnings | -380.57M | -364.4M | -343.51M | -325.33M | -304.29M | -279.94M | -258.89M | -239.05M | -293.24M | -274.96M | -256.33M | -240.81M | -221.11M | -205.2M | -191.72M | -170.38M | -151.53M | -122.5M | -96.87M | -64.93M |
| Treasury Stock | -28.89M | -28.89M | -28.89M | -28.89M | -28.86M | -21.85M | -21.85M | -21.83M | -21.62M | -16.78M | -16.84M | -16.78M | -16.57M | -14.09M | -13.66M | -13.39M | -13M | -10.95M | -9.92M | -9.46M |
| Accumulated OCI | -10.52M | -8.43M | -7.91M | 2.9M | -16.7M | -20.95M | -118K | -3.91M | -3.65M | -939K | -1.51M | -2.92M | -1.41M | -1.36M | -4.2M | -3.35M | -3.19M | -3.7M | -3.99M | -3.88M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |