PriceSmart, Inc. (FRA:PS8)

PriceSmart Balance Sheet

Financials in millions USD. Fiscal year is September - August.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Cash & Equivalents	167.96	125.36	239.98	237.71	202.06	299.48
Short-Term Investments	94.41	100.17	91.08	11.16	50.23	46.51
Trading Asset Securities	-	4.03	-	2.76	-	-
Cash & Short-Term Investments	262.37	229.56	331.07	251.63	252.29	345.99
Cash Growth	13.69%	-30.66%	31.57%	-0.26%	-27.08%	182.59%
Accounts Receivable	21.25	18.85	17.9	13.39	12.36	13.15
Other Receivables	26.02	23.41	20.52	15.97	14.66	12.69
Receivables	47.27	42.26	38.43	29.36	27.02	25.85
Inventory	553.12	528.68	471.41	464.41	389.71	309.51
Prepaid Expenses	34.53	30.02	33.34	25.17	24.53	17.47
Restricted Cash	3.49	1.38	2.87	3.01	3.65	0.19
Other Current Assets	-	0.45	-	-	-	-
Total Current Assets	900.78	832.35	877.11	773.58	697.2	699
Property, Plant & Equipment	1,079	1,033	964.53	869.05	853.86	811.81
Long-Term Investments	7.88	8.36	18.3	22.42	13.01	11.47
Goodwill	43.23	43.2	43.11	43.3	45.1	45.21
Other Intangible Assets	-	-	-	-	7.76	10.17
Long-Term Deferred Tax Assets	36.77	36.62	32.04	28.36	24.23	21.67
Other Long-Term Assets	76.58	69.65	70.53	71.69	64.64	57.49
Total Assets	2,144	2,023	2,006	1,808	1,706	1,657
Accounts Payable	499.09	485.96	453.23	408.41	388.79	373.17
Accrued Expenses	77.09	79.4	79.79	71.52	70.61	56.16
Short-Term Debt	18.68	8.01	8.68	10.61	-	65.14
Current Portion of Long-Term Debt	16.96	37.1	20.19	33.72	19.4	19.44
Current Portion of Leases	7.36	7.37	7.62	7.49	8.53	8.59
Current Income Taxes Payable	4.05	6.52	9.43	7.24	8.31	7.73
Current Unearned Revenue	57.64	51.7	43.43	38.47	33.82	28.24
Other Current Liabilities	20.94	4.1	12.11	2	4.1	9.8
Total Current Liabilities	701.79	680.15	634.48	579.46	533.55	568.28
Long-Term Debt	90.03	96.54	122.81	103.56	113.12	117.3
Long-Term Leases	118.91	103.89	122.2	118.5	129.26	124.18
Long-Term Deferred Tax Liabilities	1.25	1.64	1.94	2.17	1.57	1.71
Other Long-Term Liabilities	4.64	4.76	5.05	5.22	4.7	6.47
Total Liabilities	930.25	899.73	898.57	817.33	789.58	824.09
Common Stock	0	0	0	0	0	0
Additional Paid-In Capital	524.35	514.54	497.43	481.41	465.02	454.46
Retained Earnings	967.83	890.27	817.56	736.89	658.92	582.49
Treasury Stock	-119.12	-117.26	-43.96	-31.64	-26.08	-28.41
Comprehensive Income & Other	-158.87	-164.59	-163.99	-195.59	-182.51	-176.82
Total Common Equity	1,214	1,123	1,107	991.07	915.35	831.72
Minority Interest	-	-	-	-	0.87	1.01
Shareholders' Equity	1,214	1,123	1,107	991.07	916.21	832.73
Total Liabilities & Equity	2,144	2,023	2,006	1,808	1,706	1,657
Total Debt	251.93	252.91	281.5	273.87	270.3	334.65
Net Cash (Debt)	10.44	-23.35	49.57	-22.24	-18	11.34
Net Cash Growth	-	-	-	-	-	-49.37%
Net Cash Per Share	0.35	-0.78	1.61	-0.73	-0.59	0.37
Filing Date Shares Outstanding	29.99	29.92	29.82	30.53	30.47	30.25
Total Common Shares Outstanding	29.99	29.87	30.63	30.53	30.38	30.25
Working Capital	198.99	152.2	242.63	194.12	163.65	130.73
Book Value Per Share	40.49	37.60	36.14	32.46	30.13	27.49
Tangible Book Value	1,171	1,080	1,064	947.77	862.49	776.35
Tangible Book Value Per Share	39.05	36.15	34.73	31.04	28.39	25.66
Land	-	278.12	238.37	224.28	216.7	215.43
Buildings	-	737.27	650.06	592.75	533.8	498.96
Machinery	-	421.27	385.1	343.86	315.39	287.07
Construction In Progress	-	85.27	99.55	42.6	68.84	44.36

Source: S&P Global Market Intelligence. Standard template. Financial Sources.