LIQUIDITY SERVICES, INC (LQDT) FY2026 Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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LIQUIDITY SERVICES, INC cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Identified asset purchases, sales and maturities are blue in either cash direction. Orange marks positive customer-advance and deferred-revenue changes that add to operating cash in the reconciliation. These are net changes, not gross customer receipts. Negative changes are neutral reconciliation adjustments; they do not by themselves identify cash payments. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Accounts payable → operating reconciliation: $12,363,000.00Net income → operating reconciliation: $10,426,000.00Stock compensation expense → operating reconciliation: $5,272,000.00Accrued expenses and other current liabilities → operating reconciliation: $4,593,000.00Depreciation and amortization → operating reconciliation: $2,683,000.00Prepaid taxes and tax refund receivable → operating reconciliation: $1,461,000.00Accounts receivable → operating reconciliation: $721,000.00Deferred tax expense → operating reconciliation: $160,000.00Provision for doubtful accounts → operating reconciliation: $151,000.00operating reconciliation → Net cash from operating activities: $31,173,000.00operating reconciliation → Payables to sellers: $4,924,000.00operating reconciliation → Prepaid expenses and other assets: $956,000.00operating reconciliation → Inventory: $255,000.00operating reconciliation → Deferred revenue: $254,000.00operating reconciliation → Operating lease assets and liabilities: $216,000.00operating reconciliation → Inventory adjustment to net realizable value: $47,000.00operating reconciliation → Gain on disposal of property and equipment: $4,000.00operating reconciliation → Other liabilities: $1,000.00Maturities of short-term investments → investing reconciliation: $2,880,000.00investing reconciliation → Purchase of short-term investments: $5,820,000.00investing reconciliation → Purchases of property and equipment, including capitalized software: $1,767,000.00investing reconciliation → Other investing activities, net: $2,000.00Net cash used in financing activities → financing reconciliation: $2,039,000.00Proceeds from exercise of stock options, net of tax → financing reconciliation: $217,000.00financing reconciliation → Taxes paid associated with net settlement of stock compensation awards: $2,229,000.00financing reconciliation → Payments of the principal portion of finance lease liabilities: $27,000.00Net cash used in investing activities → investing reconciliation: $4,709,000.00Exchange-rate effect → Cash sources and uses: $18,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $195,308,000.00Net cash from operating activities → Cash sources and uses: $31,173,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $219,751,000.00Cash sources and uses → Net cash used in investing activities: $4,709,000.00Cash sources and uses → Net cash used in financing activities: $2,039,000.00Net income: $10,426,000.00Net income+$10.43 MDepreciation and amortization: $2,683,000.00Depreciation & amortization+$2.68 MStock compensation expense: $5,272,000.00Stock-based compensation+$5.27 MInventory adjustment to net realizable value: -$47,000.00Inventory write-downs−$47.00 KProvision for doubtful accounts: $151,000.00Credit loss provision+$151.00 KImpairment of long-lived and other non-current assets: $0.00Deferred tax expense: $160,000.00Deferred income taxes+$160.00 KGain on disposal of property and equipment: -$4,000.00PP&E disposal gain & loss−$4.00 KAccounts receivable: $721,000.00Accounts receivable+$721.00 KInventory: -$255,000.00Inventories−$255.00 KPrepaid taxes and tax refund receivable: $1,461,000.00Prepaid taxes & refunds+$1.46 MPrepaid expenses and other assets: -$956,000.00Prepaid & other assets−$956.00 KOperating lease assets and liabilities: -$216,000.00Lease assets & liabilities−$216.00 KAccounts payable: $12,363,000.00Accounts payable+$12.36 MAccrued expenses and other current liabilities: $4,593,000.00Accrued & other liabilities+$4.59 MDeferred revenue: -$254,000.00Deferred revenue−$254.00 KPayables to sellers: -$4,924,000.00Payables to sellers−$4.92 MOther liabilities: -$1,000.00Other operating liabilities−$1.00 KNet cash from operating activities: $31,173,000.00Operating cash+$31.17 Moperating reconciliation: $37,830,000.00Payments of the principal portion of finance lease liabilities: -$27,000.00Finance lease payments−$27.00 KTaxes paid associated with net settlement of stock compensation awards: -$2,229,000.00Stock-award tax withholding−$2.23 MProceeds from exercise of stock options, net of tax: $217,000.00Stock option exercises+$217.00 KCommon stock repurchases: $0.00Net cash used in financing activities: -$2,039,000.00. Cash required to fund net payments.Financing cash−$2.04 Mfinancing reconciliation: $2,256,000.00Maturities of short-term investments: $2,880,000.00Short-term investment proceeds+$2.88 MOther investing activities, net: -$2,000.00Other investing, net−$2.00 KCash paid for business acquisitions, net of cash acquired: $0.00Purchases of property and equipment, including capitalized software: -$1,767,000.00PP&E purchases−$1.77 MPurchase of short-term investments: -$5,820,000.00Short-term investment purchases−$5.82 MNet cash used in investing activities: -$4,709,000.00. Cash required to fund net payments.Investing cash−$4.71 Minvesting reconciliation: $7,589,000.00Cash sources and uses: $226,499,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $195,308,000.00Beginning cash$195.31 MEnding cash: Cash, cash equivalents, and restricted cash: $219,751,000.00Ending cash$219.75 MExchange-rate effect: $18,000.00FX effect+$18.00 KCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$29.41 MOperating cash − cash spent on PP&ECash flow / Net incomeUnavailableOperating cash flow ÷ net incomeNet cash change+$24.44 MEnding cash − beginning cash
Chart details

LIQUIDITY SERVICES, INC cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
195,308,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
31,173,000 US dollars. Net cash provided.
Net income
10,426,000 US dollars
Depreciation and amortization
2,683,000 US dollars
Stock compensation expense
5,272,000 US dollars
Inventory adjustment to net realizable value
negative 47,000 US dollars
Provision for doubtful accounts
151,000 US dollars
Impairment of long-lived and other non-current assets
0 US dollars
Deferred tax expense
160,000 US dollars
Gain on disposal of property and equipment
negative 4,000 US dollars
Accounts receivable
721,000 US dollars
Inventory
negative 255,000 US dollars
Prepaid taxes and tax refund receivable
1,461,000 US dollars
Prepaid expenses and other assets
negative 956,000 US dollars
Operating lease assets and liabilities
negative 216,000 US dollars
Accounts payable
12,363,000 US dollars
Accrued expenses and other current liabilities
4,593,000 US dollars
Deferred revenue
negative 254,000 US dollars
Payables to sellers
negative 4,924,000 US dollars
Other liabilities
negative 1,000 US dollars
Investing activities
negative 4,709,000 US dollars. Net cash used.
Maturities of short-term investments
2,880,000 US dollars
Other investing activities, net
negative 2,000 US dollars
Cash paid for business acquisitions, net of cash acquired
0 US dollars
Purchases of property and equipment, including capitalized software
negative 1,767,000 US dollars
Purchase of short-term investments
negative 5,820,000 US dollars
Financing activities
negative 2,039,000 US dollars. Net cash used.
Payments of the principal portion of finance lease liabilities
negative 27,000 US dollars
Taxes paid associated with net settlement of stock compensation awards
negative 2,229,000 US dollars
Proceeds from exercise of stock options, net of tax
217,000 US dollars
Common stock repurchases
0 US dollars
Operating adjustment reconciliation
37,830,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
2,256,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
7,589,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
18,000 US dollars
Ending cash on Jun 30, 2026
219,751,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
226,499,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
24,443,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
Unavailable. Operating cash flow and reconciliation net income for the same period are required.
Operating cash flow
31,173,000 US dollars. Operating cash flow used in the free cash flow calculation.
Cash purchases of property, plant and equipment
1,767,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
29,406,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 31,173,000 US dollars minus 1,767,000 US dollars equals 29,406,000 US dollars.
LIQUIDITY SERVICES, INC (LQDT) FY2026 Q3 Statement of Cash Flows Sankey chart
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