# PriceSmart, Inc. (PSMT) FY2026 Q3 Balance Sheet

- Company: PriceSmart, Inc. (PSMT)
- Period: As of 2026-05-31
- Filing: Q3 FY2026 10-Q, filed 2026-07-08, accession number 0001041803-26-000028
- Page: https://plicit.ai/financials/psmt/fy2026-q3-balance-sheet
- Chart image: https://plicit.ai/charts/psmt-fy2026-q3-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-05-31. The chart shows assets, liabilities and equity at that date.

- **Assets**: 2,519,203,000 US dollars
- **Current assets**: 1,063,722,000 US dollars
- **Non-current assets**: 1,455,481,000 US dollars
- **Liabilities**: 1,126,795,000 US dollars
- **Current liabilities**: 833,014,000 US dollars
- **Non-current liabilities**: 293,781,000 US dollars
- **Equity**: 1,392,408,000 US dollars
- **Merchandise inventories**: 623,052,000 US dollars
- **Cash and cash equivalents**: 208,443,000 US dollars
- **Short-term investments**: 113,748,000 US dollars
- **Prepaid expenses and other current assets (includes $860 and $0 as of May 31, 2026 and August 31, 2025, respectively, for the fair value of derivative instruments)**: 88,287,000 US dollars
- **Receivables, net of allowance for credit losses of $0 and $2 as of May 31, 2026 and August 31, 2025, respectively**: 19,837,000 US dollars
- **Short-term restricted cash**: 10,355,000 US dollars
- **Property and equipment, net**: 1,112,996,000 US dollars
- **Operating lease right-of-use assets, net**: 125,382,000 US dollars
- **Other non-current assets (includes $469 and $701 as of May 31, 2026 and August 31, 2025, respectively, for the fair value of derivative instruments)**: 93,470,000 US dollars
- **Deferred tax assets**: 44,516,000 US dollars
- **Goodwill**: 43,293,000 US dollars
- **Long-term restricted cash**: 35,824,000 US dollars
- **Investment in unconsolidated affiliates**: 0 US dollars
- **Accounts payable**: 556,665,000 US dollars
- **Other accrued expenses and other current liabilities (includes $7,227 and $551 as of May 31, 2026 and August 31, 2025, respectively, for the fair value of derivative instruments)**: 67,937,000 US dollars
- **Long-term debt, current portion**: 65,335,000 US dollars
- **Accrued salaries and benefits**: 58,159,000 US dollars
- **Deferred income**: 50,500,000 US dollars
- **Dividends payable**: 21,683,000 US dollars
- **Operating lease liabilities, current portion**: 7,888,000 US dollars
- **Short-term borrowings**: 3,445,000 US dollars
- **Income taxes payable**: 1,402,000 US dollars
- **Long-term operating lease liabilities**: 134,421,000 US dollars
- **Long-term debt, net of current portion**: 114,365,000 US dollars
- **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 May 31, 2026 and August 31, 2025, respectively)**: 39,706,000 US dollars
- **Long-term income taxes payable, net of current portion**: 4,551,000 US dollars
- **Deferred tax liability**: 738,000 US dollars
- **Retained earnings**: 1,085,064,000 US dollars
- **Additional paid-in capital**: 542,116,000 US dollars
- **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 May 31, 2026 and August 31, 2025, respectively**: 3,000 US dollars
- **Less: treasury stock at cost, 1,957,470 shares as of May 31, 2026 and 1,942,214 shares as of August 31, 2025**: negative 125,508,000 US dollars
- **Accumulated other comprehensive loss**: negative 109,267,000 US dollars
- **Gross equity (calculated)**: 1,627,183,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.