v3.25.2

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2025	Sep. 30, 2024
Current assets:
Cash and cash equivalents	$ 155,605	$ 153,226
Short-term investments	11,353	2,310
Accounts receivable, net of allowance for doubtful accounts of $720 and $1,680	20,158	11,467
Inventory, net	16,853	17,099
Prepaid taxes and tax refund receivable	3,401	1,519
Prepaid expenses and other current assets	12,637	13,614
Total current assets	220,007	199,235
Property and equipment, net	18,187	17,961
Operating lease assets	11,864	12,005
Intangible assets, net	14,096	13,912
Goodwill	103,007	97,792
Deferred tax assets	577	1,728
Other assets	4,697	4,255
Total assets	372,435	346,888
Current liabilities:
Accounts payable	58,797	58,693
Accrued expenses and other current liabilities	25,363	28,261
Current portion of operating lease liabilities	5,237	5,185
Deferred revenue	5,233	4,788
Payables to sellers	59,265	58,226
Total current liabilities	153,895	155,153
Operating lease liabilities	8,921	9,060
Other long-term liabilities	969	115
Total liabilities	163,785	164,328
Commitments and contingencies (Note 13)
Stockholders’ equity:
Common stock, $0.001 par value; 120,000,000 shares authorized; 37,248,277 shares issued and outstanding at June 30, 2025; 36,707,840 shares issued and outstanding at September 30, 2024	37	37
Additional paid-in capital	281,370	275,771
Treasury stock, at cost; 6,016,893 shares at June 30, 2025, and 6,015,496 shares at September 30, 2024	(93,901)	(93,854)
Accumulated other comprehensive loss	(9,160)	(9,427)
Retained earnings	30,304	10,033
Total stockholders’ equity	208,650	182,560
Total liabilities and stockholders’ equity	$ 372,435	$ 346,888

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent, utilities, PTO and accrued bonuses and commissions. It also includes aggregate carrying amount, as of the balance sheet date, of current obligations not separately disclosed in the balance sheet due to materiality considerations. Current liabilities are expected to be paid within one year (or the normal operating cycle, if longer).

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LIQUIDITY SERVICES INC 10-Q