LIQUIDITY SERVICES INC (LQDT) Financial Statements — Income, Balance Sheet, Cash Flow

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Financial Statements — LQDT

Balance Sheet

(in millions USD)

Metric	Q3 2026	Q2 2026	Q1 2026	Q3 2025	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022	Q2 2022	Q1 2022	Q3 2021	Q2 2021	Q1 2021
Cash & Equivalents	219.75	195.31	169.80	155.60	138.49	128.70	130.31	108.63	98.56	98.15	95.58	76.17	88.29	84.26	91.32	112.67	87.61	77.84
Short-term Investments	11.35	8.71	11.62	11.35	10.54	10.45	6.49	8.40	8.48	7.72	5.62	3.72	--	--	--	--	--	--
Accounts Receivable	12.47	13.03	11.28	20.16	20.74	23.07	8.82	9.55	7.75	6.26	5.96	7.97	8.13	6.61	7.80	5.47	5.73	4.80
Inventory	15.54	20.24	14.41	16.85	20.05	13.74	13.28	15.40	14.47	12.54	15.29	16.37	14.36	13.08	13.23	13.80	13.12	9.93
Total Current Assets	271.50	250.21	219.26	220.01	204.89	188.75	173.23	151.44	137.96	134.90	130.58	113.64	120.34	112.17	120.49	139.51	114.91	100.87
Property, Plant & Equipment	18.77	18.89	18.75	18.19	18.14	18.00	17.05	17.06	16.77	17.57	18.25	18.55	19.02	18.24	18.16	17.00	17.34	17.70
Goodwill	102.79	102.76	102.89	103.01	102.37	97.40	97.57	97.56	89.63	89.62	89.46	89.35	89.25	89.69	88.73	60.02	59.99	60.13
Intangible Assets	11.02	11.80	12.56	14.10	15.21	13.11	14.86	15.94	11.61	13.30	14.27	15.25	17.24	18.21	19.19	3.78	4.11	4.43
Total Non-current Assets*	148.59	150.21	149.88	152.43	153.91	144.46	152.31	152.21	140.46	148.13	152.52	155.56	162.47	164.65	166.39	98.90	102.68	104.38
Total Assets	420.09	400.41	369.14	372.44	358.80	333.21	325.54	303.65	278.43	283.03	283.10	269.20	282.81	276.82	286.88	238.40	217.58	205.25
Accounts Payable	60.64	53.32	52.22	58.80	55.90	45.57	40.88	48.41	32.39	44.61	42.92	31.59	47.21	41.03	31.96	39.75	36.90	25.26
Total Current Liabilities	171.83	165.31	143.22	153.90	152.07	135.50	143.25	133.17	107.10	120.19	124.05	105.44	126.89	132.59	125.02	110.00	98.41	77.29
Total Non-current Liabilities*	12.41	13.04	10.66	9.89	10.40	8.55	10.32	6.56	5.95	7.02	7.98	8.81	11.25	11.24	24.78	11.84	12.23	12.90
Total Liabilities	184.24	178.34	153.88	163.79	162.47	144.04	153.57	139.73	113.05	127.22	132.02	114.25	138.14	143.83	149.80	121.84	110.65	90.19
Retained Earnings	63.56	53.14	45.62	30.30	22.89	15.84	3.66	(2.34)	(8.05)	(16.24)	(22.72)	(26.97)	(39.28)	(55.69)	(67.66)	(104.15)	(112.57)	(117.83)
Total Stockholder Equity	235.85	222.07	215.27	208.65	196.33	189.16	171.97	163.93	165.38	155.81	151.07	154.95	144.67	132.99	137.08	116.56	106.94	115.06

* Derived from reported values

Income Statement

(in millions USD) (except per-share rows)

Metric	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Total Revenue	129.58	120.73	121.22	118.09	119.88	116.38	122.33	106.93	93.61	91.45	71.33	79.96	80.77	81.45	72.28	75.20	69.87	68.28	66.71	70.33
Cost of Revenue*	65.74	64.86	64.19	61.63	65.11	68.95	72.16	58.19	44.21	44.22	31.53	34.98	35.20	40.37	31.77	33.74	28.93	28.97	27.76	30.18
Gross Profit	63.84	55.87	57.03	56.46	54.76	47.43	50.17	48.74	49.40	47.23	39.80	44.98	45.57	41.09	40.51	41.46	40.93	39.31	38.95	40.15
Selling, General & Admin	10.14	9.07	9.77	9.18	8.22	7.11	8.27	8.12	8.60	7.66	7.59	6.83	7.45	6.40	7.39	6.61	6.39	7.05	8.23	7.37
Total Operating Expenses	49.69	46.15	47.66	45.51	43.85	40.37	42.96	41.08	40.93	40.58	37.71	37.04	37.32	35.85	35.64	10.18	33.74	34.82	34.49	33.23
Operating Income	14.14	9.62	9.37	10.96	10.22	6.80	7.09	7.27	7.90	6.60	1.65	7.88	8.26	5.25	4.73	11.24	18.70	12.98	4.48	8.31
Pretax Income	15.50	10.67	10.52	12.25	11.30	7.71	8.19	8.57	8.70	7.20	2.79	9.05	9.03	5.82	5.12	11.42	18.59	13.03	4.61	8.25
Tax Provision	5.07	3.15	3.03	4.43	3.89	0.66	2.38	2.20	2.70	1.49	0.88	2.77	2.54	1.57	1.15	3.08	2.18	1.06	1.01	(24.50)
Net Income	10.43	7.52	7.49	7.82	7.41	7.05	5.81	6.38	6.00	5.71	1.91	6.28	6.49	4.25	3.97	--	16.41	11.97	3.60	--
Basic EPS	0.33	0.24	0.24	0.25	0.24	0.23	0.19	0.21	0.20	0.19	0.06	0.21	0.21	0.14	0.12	0.26	0.51	0.37	0.11	0.98
Diluted EPS	0.32	0.23	0.23	0.24	0.23	0.22	0.18	0.20	0.19	0.18	0.06	0.19	0.21	0.13	0.12	0.25	0.50	0.35	0.10	0.93

* Derived from reported values

Cash Flow Statement

(in millions USD)

Metric	Q3 2026	Q2 2026	Q1 2026	Q4 2025	Q3 2025	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022	Q2 2022	Q1 2022	Q4 2021
Operating Cash Flow	31.17	29.54	(0.53)	37.99	19.26	21.64	(12.14)	22.01	22.24	34.85	(8.87)	14.66	10.02	32.99	(10.66)	13.70	16.51	12.76	1.87	11.15
Capital Expenditures	1.77	2.14	2.27	2.02	2.10	1.87	1.82	2.84	1.96	2.38	1.73	1.48	1.19	1.50	1.21	1.83	2.72	1.61	1.96	1.93
Free Cash Flow*	29.41	27.40	(2.79)	35.97	17.16	19.78	(13.96)	19.16	20.29	32.47	(10.60)	13.18	8.83	31.50	(11.87)	11.87	13.79	11.15	(0.09)	9.22
Investing Cash Flow	(4.71)	0.61	(2.45)	(2.10)	(2.32)	(8.15)	(10.41)	1.53	(0.05)	(15.51)	(2.08)	(1.98)	(3.09)	(3.34)	(3.01)	(3.65)	(2.71)	(1.71)	(13.02)	(1.90)
Financing Cash Flow	(2.04)	(4.50)	(1.93)	(16.74)	(0.29)	(3.90)	(0.87)	(0.35)	(0.48)	(9.05)	(1.29)	(0.23)	(4.58)	(10.28)	(6.97)	(0.93)	(9.06)	(18.11)	(3.84)	(15.28)

* Derived from reported values