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Barnes & Noble Education BNED Reportable Segment — Payroll expense

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Other financials

Income statement

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Revenue$267.1M-5.2%
Gross profit$84.9M+20.2%
Operating income$4.3M
Net income$3.5M+115%
EPS (diluted)$0.10+115%

Balance sheet

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Cash & equivalents$8.4M-7.1%
Total debt$223.5M-21.1%
Total equity$294.4M+8.2%
Total assets$739.9M-6.4%

Cash flow

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Operating cash flow$80.8M
CapEx$4.4M+42.2%
Free cash flow$76.4M

Valuation

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Market cap$443.44M+50.1%
Enterprise value$658.52M+15.7%
P/E26.3×
P/S0.3×+0.1×

Profitability

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Gross margin21.4%+0.4pp
Operating margin2.1%
Net margin1%+0.5pp
FCF margin2%

Returns & leverage

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Return on equity6%+3.2pp
Debt / equity0.8×-0.3×
Current ratio1.7×0.0×

Where this comes from

Reported directly by Barnes & Noble Education in its filing.

Tagged under the XBRL concept us-gaap:LaborAndRelatedExpense.

The source filing: Barnes & Noble Education’s 10-K, filed July 9, 2026.

Filed
Jul 9, 2026, 4:15 PM EDT
Fiscal year
FY2026
Accession
0001634117-26-000070
52 weeks ended May 2, 202653 weeks ended May 3, 2025
Sales$$1,714,770$$1,610,170
Adjusted Cost of sales (a)1,123,5131,046,615
Payroll expense206,776206,362
Contract payments197,345200,545
Direct expenses101,97696,599
Indirect expenses1,351659
Other segment expenses, net (b)66,937125,215

Item 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

FAQ

What is Barnes & Noble Education's reportable segment — payroll expense?
Barnes & Noble Education (BNED) reported reportable segment — payroll expense of $51.61M in Q1 2026.
How has Barnes & Noble Education's reportable segment — payroll expense changed year-over-year?
Barnes & Noble Education's reportable segment — payroll expense decreased by 5.0% year-over-year, from $54.3M to $51.61M.
What is the long-term trend for Barnes & Noble Education's reportable segment — payroll expense?
Over 2 years (2024 to 2026), Barnes & Noble Education's reportable segment — payroll expense has grown at a -4.3% compound annual growth rate (CAGR), from $225.65M to $206.78M.
What does reportable segment — payroll expense mean?
Captures the total compensation costs for employees directly supporting the segment's operations. This is a key indicator of labor intensity and operational efficiency within the segment's business model.

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