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Boot Barn Holdings BOOT Contract With Customer Refund Liability — Deferred Revenue

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Other financials

Income statement

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Revenue$538.8M+18.7%
Gross profit$195.7M+16.1%
Operating income$57.2M+15.2%
Net income$44.4M+18.4%
EPS (diluted)$1.45+16.9%

Balance sheet

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Cash & equivalents$141.0M+102%
Total debt$773.5M+37.4%
Total equity$1.3B+16.6%
Total assets$2.5B+21.4%

Cash flow

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Operating cash flow-
CapEx$42.1M+5.5%
Free cash flow$148.0M+29.6%

Valuation

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Market cap$5.29B+35.5%
Enterprise value$5.92B+34.5%
P/E23.4×+1.8×
P/S2.4×+0.3×

Profitability

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Gross margin38.1%+0.6pp
Operating margin13.3%+0.7pp
Net margin10%+0.6pp
FCF margin1.4%

Returns & leverage

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Return on equity18.4%+1.0pp
Debt / equity0.6×+0.1×
Current ratio2.6×+0.2×

Where this comes from

Reported directly by Boot Barn Holdings in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiability.

The official record: Boot Barn Holdings’s 10-K, filed May 14, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Boot Barn Holdings's contract with customer refund liability — deferred revenue?
Boot Barn Holdings (BOOT) reported contract with customer refund liability — deferred revenue of $9.7M in Q1 2026.
How has Boot Barn Holdings's contract with customer refund liability — deferred revenue changed year-over-year?
Boot Barn Holdings's contract with customer refund liability — deferred revenue increased by 10.2% year-over-year, from $8.8M to $9.7M.
What does contract with customer refund liability — deferred revenue mean?
This represents the total estimated obligation to refund customers for returned merchandise that is expected to be reversed. It serves as a balance sheet indicator of the company's anticipated future cash outflows related to sales returns. Monitoring this liability helps investors assess the potential impact of product returns on future liquidity and net revenue recognition.