EPLUS INC (PLUS) Financial Statements — Income, Balance Sheet, Cash Flow

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Financial Statements — PLUS

Balance Sheet

(in billions USD)

Metric	Q1 2027	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	0.45	0.33	0.40	0.48	0.25	0.19	0.35	0.14	0.08	0.10	0.10	0.10	0.08	0.11	0.06	0.09	0.09	0.16	0.14
Accounts Receivable	0.75	0.70	0.68	0.70	0.59	0.59	0.58	0.60	0.65	0.68	0.67	0.53	0.48	0.52	0.46	0.47	0.46	0.37	0.39
Inventory	0.15	0.24	0.15	0.10	0.10	0.09	0.09	0.22	0.22	0.24	0.24	0.27	0.25	0.15	0.13	0.08	0.08	0.07	0.09
Total Current Assets	1.50	1.45	1.37	1.40	1.28	1.20	1.26	1.22	1.27	1.28	1.29	1.07	0.99	0.96	0.83	0.77	0.83	0.77	0.81
Property, Plant & Equipment	--	0.10	0.11	0.11	0.10	--	--	--	--	--	--	--	--	0.01	0.01	0.01	0.01	0.01	0.01
Goodwill	0.20	0.20	0.20	0.20	0.20	0.20	0.16	0.16	0.16	0.16	0.14	0.14	0.13	0.13	0.13	0.13	0.13	0.12	0.12
Intangible Assets	0.06	0.07	0.07	0.08	0.09	0.09	0.04	0.04	0.05	0.05	0.03	0.03	0.02	0.03	0.03	0.04	0.04	0.03	0.03
Total Non-current Assets*	0.37	0.38	0.39	0.40	0.49	0.50	0.39	0.38	0.35	0.40	0.30	0.30	0.27	0.29	0.31	0.30	0.30	0.27	0.25
Total Assets	1.87	1.83	1.77	1.80	1.77	1.70	1.65	1.60	1.62	1.68	1.60	1.37	1.26	1.26	1.14	1.08	1.13	1.04	1.06
Accounts Payable	0.32	0.29	0.28	0.32	0.31	0.28	0.27	0.29	0.30	0.35	0.30	0.19	0.17	0.16	0.12	0.15	0.16	0.10	0.14
Total Current Liabilities	0.70	0.68	0.63	0.69	0.70	0.65	0.63	0.63	0.70	0.80	0.79	0.61	0.53	0.57	0.48	0.45	0.53	0.48	0.52
Total Non-current Liabilities*	0.09	0.09	0.09	0.09	0.11	0.10	0.10	0.09	0.07	0.07	0.06	0.06	0.05	0.05	0.05	0.05	0.05	0.04	0.04
Total Liabilities	0.80	0.77	0.72	0.78	0.80	0.75	0.73	0.72	0.77	0.87	0.85	0.67	0.58	0.62	0.53	0.49	0.58	0.52	0.56
Retained Earnings	0.98	0.95	0.92	0.89	0.83	0.80	0.77	0.72	0.69	0.66	0.59	0.56	0.53	0.48	0.54	0.51	0.47	0.45	0.43
Total Stockholder Equity	1.07	1.06	1.05	1.02	0.96	0.95	0.92	0.88	0.85	0.81	0.75	0.71	0.68	0.64	0.61	0.58	0.55	0.52	0.50

* Derived from reported values

Income Statement

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

Metric	Q1 2027	Q4 2026	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
Total Revenue	649.11	581.63	614.77	608.83	637.32	478.42	483.45	486.08	533.10	543.46	487.52	569.90	559.35	476.81	606.42	473.90	444.75	439.26	479.60	432.12
Cost of Revenue	497.78	434.55	456.12	446.70	489.10	352.35	370.08	367.18	410.06	424.12	375.25	443.25	431.90	359.85	485.10	360.40	344.84	336.17	377.72	335.02
Gross Profit	151.33	147.09	158.65	162.12	148.22	145.76	140.89	147.99	134.48	130.35	133.81	144.37	142.27	132.32	138.37	133.30	113.52	115.35	117.12	123.00
Selling, General & Admin	106.62	103.27	108.70	106.48	104.95	102.98	104.18	98.97	93.61	95.40	89.38	92.65	90.30	85.32	86.73	84.70	76.77	76.96	76.87	74.50
Total Operating Expenses	112.50	109.44	115.19	113.29	112.02	111.05	112.37	105.27	99.01	101.33	95.76	99.50	95.94	89.91	91.91	89.20	80.34	80.88	81.03	78.70
Operating Income	38.83	37.64	43.47	48.84	36.20	34.72	28.51	42.72	35.47	29.02	38.05	44.86	46.33	42.41	46.46	44.11	33.18	34.48	36.09	44.30
Interest Expense	--	--	--	--	--	--	--	--	--	0.72	0.98	1.22	0.85	1.27	1.58	0.93	0.36	0.64	0.56	0.34
Pretax Income	41.96	37.04	45.59	54.00	36.81	35.84	32.16	43.30	37.54	31.18	38.41	44.98	46.52	42.34	49.37	40.24	31.03	34.42	35.91	43.98
Tax Provision	11.68	11.61	12.19	15.84	9.68	10.64	8.03	11.99	10.20	9.20	11.13	12.32	12.68	9.48	13.67	11.77	8.69	10.18	9.49	12.57
Net Income	30.28	25.03	35.05	34.85	37.70	25.20	24.13	31.31	27.34	21.98	27.28	32.66	33.85	32.85	35.69	28.47	22.34	24.25	26.42	31.41
Basic EPS	1.17	0.96	1.34	1.32	1.43	0.95	0.91	1.18	1.03	0.83	1.02	1.23	1.27	1.24	1.34	1.07	0.84	(1.15)	0.99	2.36
Diluted EPS	1.16	0.95	1.33	1.32	1.43	0.95	0.91	1.17	1.02	0.82	1.02	1.22	1.27	1.23	1.34	1.07	0.84	(1.14)	0.98	2.34

Cash Flow Statement

(in millions USD)

Metric	Q1 2027	Q4 2026	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
Operating Cash Flow	76.48	104.95	(87.44)	(34.77)	(98.97)	160.95	65.70	(21.63)	97.13	104.96	133.16	31.24	(20.90)	131.61	(27.37)	(16.73)	(102.94)	100.97	13.46	(69.87)
Capital Expenditures	0.85	1.18	3.25	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--
Free Cash Flow*	75.62	103.78	(90.69)	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--	--
Investing Cash Flow	(0.85)	6.33	(1.39)	(0.99)	155.86	(1.55)	0.43	(125.84)	(1.91)	(6.13)	(2.00)	9.26	(63.10)	(3.30)	(3.33)	(10.60)	(1.69)	17.19	(4.76)	(7.54)
Financing Cash Flow	(37.84)	(26.30)	12.97	(41.52)	31.92	(24.15)	0.85	(15.88)	1.61	12.03	(71.26)	(59.99)	82.61	(124.50)	32.21	40.23	31.11	(68.82)	40.21	40.29

* Derived from reported values

Dividends Per Share

(USD)

Metric	Q1 2027	Q3 2012
Dividends Per Share	0.27	2.50