# SPS COMMERCE, INC. (SPSC) FY2026 Q2 Balance Sheet

- Company: SPS COMMERCE, INC. (SPSC)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0001092699-26-000066
- Page: https://plicit.ai/financials/spsc/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/spsc-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 1,125,429,000 US dollars
- **Current assets**: 330,396,000 US dollars
- **Non-current assets**: 795,033,000 US dollars
- **Liabilities**: 186,947,000 US dollars
- **Current liabilities**: 146,262,000 US dollars
- **Non-current liabilities**: 40,685,000 US dollars
- **Equity**: 938,482,000 US dollars
- **Accounts receivable**: 71,681,000 US dollars. Part of Accounts receivable, net, drawn as one net amount.
- **Allowance for credit losses**: negative 7,994,000 US dollars. Part of Accounts receivable, net, drawn as one net amount.
- **Cash and cash equivalents**: 173,167,000 US dollars
- **Deferred costs**: 64,001,000 US dollars
- **Accounts receivable, net**: 63,687,000 US dollars
- **Other assets**: 29,541,000 US dollars
- **Goodwill**: 539,411,000 US dollars
- **Intangible assets, net**: 172,446,000 US dollars
- **Property and equipment, net**: 44,142,000 US dollars
- **Deferred costs, non-current**: 20,296,000 US dollars
- **Other assets, non-current**: 13,239,000 US dollars
- **Operating lease right-of-use assets**: 4,985,000 US dollars
- **Deferred income tax assets**: 514,000 US dollars
- **Deferred revenue**: 80,867,000 US dollars
- **Accrued compensation**: 39,470,000 US dollars
- **Accrued expenses**: 14,901,000 US dollars
- **Accounts payable**: 9,484,000 US dollars
- **Operating lease liabilities**: 1,540,000 US dollars
- **Deferred income tax liabilities**: 30,928,000 US dollars
- **Operating lease liabilities, non-current**: 4,766,000 US dollars
- **Deferred revenue, non-current**: 4,720,000 US dollars
- **Other liabilities, non-current**: 271,000 US dollars
- **Additional paid-in capital**: 763,354,000 US dollars
- **Retained earnings**: 456,031,000 US dollars
- **Common stock, $0.001 par value; 110,000,000 shares authorized; 40,392,619 and 40,048,410 shares issued; and 36,194,528 and 37,517,239 shares outstanding, respectively**: 40,000 US dollars
- **Preferred stock, $0.001 par value; 5,000,000 shares authorized; 0 shares issued and outstanding**: 0 US dollars
- **Treasury stock, at cost; 4,198,091 and 2,531,171 shares, respectively**: negative 276,922,000 US dollars
- **Accumulated other comprehensive loss**: negative 4,021,000 US dollars
- **Gross equity (calculated)**: 1,219,425,000 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.