v3.26.1

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2026	Sep. 30, 2025
Current assets:
Cash and cash equivalents	$ 195,308	$ 174,607
Short-term investments	8,711	11,212
Accounts receivable, net of allowance for doubtful accounts of $525 and $777	13,034	11,176
Inventory, net	20,238	14,180
Prepaid taxes and tax refund receivable	2,674	1,757
Prepaid expenses and other current assets	10,240	11,857
Total current assets	250,205	224,789
Property and equipment, net	18,890	18,259
Operating lease assets	12,397	11,499
Intangible assets, net	11,797	13,340
Goodwill	102,757	102,875
Deferred tax assets	546	567
Other assets	3,819	3,772
Total assets	400,411	375,101
Current liabilities:
Accounts payable	53,321	61,454
Accrued expenses and other current liabilities	25,025	30,575
Current portion of operating lease liabilities	4,682	5,071
Deferred revenue	5,103	5,093
Payables to sellers	77,176	59,432
Total current liabilities	165,307	161,625
Operating lease liabilities	9,855	8,723
Other long-term liabilities	3,181	1,511
Total liabilities	178,343	171,859
Commitments and contingencies (Note 13)
Stockholders’ equity:
Common stock, $0.001 par value; 120,000,000 shares authorized; 37,873,724 shares issued and outstanding at March 31, 2026; 37,317,175 shares issued and outstanding at September 30, 2025	38	37
Additional paid-in capital	291,480	285,721
Treasury stock, at cost; 6,700,775 shares at March 31, 2026, and 6,640,580 shares at September 30, 2025	(111,618)	(110,002)
Accumulated other comprehensive loss	(10,969)	(10,640)
Retained earnings	53,137	38,126
Total stockholders’ equity	222,068	203,242
Total liabilities and stockholders’ equity	$ 400,411	$ 375,101

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