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Balance Sheets Overview

Current Ratio
127.70%
Quick Ratio
52.90%
Cash Ratio
25.02%
Debt to Asset Ratio
44.73%
Unit: Thousand (K) dollars
Assets Breakdown
    • Property and equipment, net
    • Merchandise inventories
    • Cash and cash equivalents
    • Others
Liabilities Breakdown
    • Retained earnings
    • Accounts payable
    • Additional paid-in capital
    • Others
Balance Sheets
2026-05-31
2026-02-28
2025-11-30
2025-08-31
Cash and cash equivalents
208,443
156,249
206,419
241,024
Short-term restricted cash
10,355
8,559
9,212
11,061
Short-term investments
113,748
149,712
114,160
73,186
Receivables, net of allowance for credit losses of 0 and 2 as of may31, 2026 and august31, 2025, respectively
19,837
22,953
20,791
17,400
Merchandise inventories
623,052
623,142
618,848
560,730
Prepaid expenses and other current assets (includes 860 and 0 as of may31, 2026 and august31, 2025, respectively, for the fair value of derivative instruments)
88,287
81,305
83,189
71,059
Total current assets
1,063,722
1,041,920
1,052,619
974,460
Long-term restricted cash
35,824
30,279
33,926
33,206
Property and equipment, net
1,112,996
1,071,674
1,035,967
996,281
Operating lease right-of-use assets, net
125,382
125,744
119,859
113,479
Goodwill
43,293
43,263
43,240
43,238
Deferred tax assets
44,516
44,468
42,008
41,229
Other non-current assets (includes 469 and 701 as of may31, 2026 and august31, 2025, respectively, for the fair value of derivative instruments)
93,470
79,410
66,279
60,375
Initial investment
4,616
4,616
-4,616
-
Additional investments
2,402
2,402
-2,402
-
Net loss inception to date
-129
-129
129
-
Dissolution of joint venture
-6,889
-6,889
6,889
-
Investment in unconsolidated affiliates
0
0
0
6,889
Total assets
2,519,203
2,436,758
2,393,898
2,269,157
Short-term borrowings
3,445
3,981
7,701
12,286
Accounts payable
556,665
556,342
571,578
506,949
Accrued salaries and benefits
58,159
44,875
42,327
52,478
Deferred income
50,500
49,903
44,879
43,061
Income taxes payable
1,402
4,816
6,086
7,265
Other accrued expenses and other current liabilities (includes 7,227 and 551 as of may31, 2026 and august31, 2025, respectively, for the fair value of derivative instruments)
67,937
81,509
71,863
57,627
Operating lease liabilities, current portion
7,888
8,129
7,868
7,930
Dividends payable
21,683
21,683
-
-
Long-term debt, current portion
65,335
34,004
36,598
38,675
Total current liabilities
833,014
805,242
788,900
726,271
Deferred tax liability
738
764
653
1,100
Long-term income taxes payable, net of current portion
4,551
4,489
5,079
4,424
Long-term operating lease liabilities
134,421
134,835
129,268
122,244
Long-term debt, net of current portion
114,365
129,148
143,735
147,922
Other long-term liabilities (includes 2,613 and 6,196 for the fair value of derivative instruments and 14,745 and 13,628 for post-employment plans as of may31, 2026 and august31, 2025, respectively)
39,706
29,241
21,473
19,824
Total liabilities
1,126,795
1,103,719
1,089,108
1,021,785
Common stock 0.0001 par value, 45,000,000 shares authorized 32,817,994 and 32,688,047 shares issued and 30,860,524 and 30,745,833 shares outstanding (net of treasury shares) as of may31, 2026 and august31, 2025, respectively
3
3
3
3
Additional paid-in capital
542,116
536,554
535,032
529,354
Accumulated other comprehensive loss
-109,267
-123,496
-144,796
-161,439
Retained earnings
1,085,064
1,045,373
1,039,592
999,426
Less treasury stock at cost, 1,957,470 shares as of may31, 2026 and 1,942,214 shares as of august31, 2025
125,508
125,395
125,041
119,972
Total stockholders' equity
1,392,408
1,333,039
1,304,790
1,247,372
Total liabilities and equity
2,519,203
2,436,758
2,393,898
2,269,157
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Merchandise inventories$623,052K Cash and cashequivalents$208,443K Short-term investments$113,748K Prepaid expenses andother current assets...$88,287K Receivables, net of allowancefor credit losses of...$19,837K Short-term restricted cash$10,355K Property and equipment,net$1,112,996K Total current assets$1,063,722K Operating leaseright-of-use assets, net$125,382K Other non-currentassets (includes 469...$93,470K Deferred tax assets$44,516K Goodwill$43,293K Long-term restricted cash$35,824K Total assets$2,519,203K Total liabilities andequity$2,519,203K Total stockholders'equity$1,392,408K Total liabilities$1,126,795K Less treasury stockat cost, 1,957,470...$125,508K Accumulated othercomprehensive loss-$109,267K Retained earnings$1,085,064K Additional paid-in capital$542,116K Total currentliabilities$833,014K Long-term operating leaseliabilities$134,421K Long-term debt, net ofcurrent portion$114,365K Other long-termliabilities (includes 2,613...$39,706K Long-term income taxespayable, net of current...$4,551K Deferred tax liability$738K Common stock 0.0001 parvalue, 45,000,000...$3K Accounts payable$556,665K Other accruedexpenses and other...$67,937K Long-term debt, currentportion$65,335K Accrued salaries andbenefits$58,159K Deferred income$50,500K Dividends payable$21,683K Operating leaseliabilities, current portion$7,888K Short-term borrowings$3,445K Income taxes payable$1,402K

PRICESMART INC (PSMT)

PRICESMART INC (PSMT)