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e.l.f. Beauty ELF Business Segments — Cost of Sales

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Other financials

Income statement

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Revenue$479.4M+35.5%
Gross profit$398.8M+63.1%
Operating income$102.4M+110%
Net income$66.6M+99.9%
EPS (diluted)$1.12+93.1%

Balance sheet

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Cash & equivalents$344.2M+102%
Total debt$959.3M+205%
Total equity$1.2B+45.2%
Total assets$2.5B+87.1%

Cash flow

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Operating cash flow$111.7M+310%
CapEx$1.4M-79.8%
Free cash flow$110.2M+447%

Valuation

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Market cap$5.44B-13.1%
Enterprise value$6.06B-5.5%
P/E91.3×+27.3×
P/S3.1×-1.6×

Profitability

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Gross margin74.4%+3.8pp
Operating margin11.1%+1.0pp
Net margin3.4%-3.9pp
FCF margin15.9%+5.8pp

Returns & leverage

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Return on equity6%-6.9pp
Debt / equity0.8×+0.4×
Current ratio2.5×-0.7×

Where this comes from

Reported directly by e.l.f. Beauty in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: e.l.f. Beauty’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 4:03 PM EDT
Fiscal quarter
Q1 FY2027
Calendar quarter
Q2 2026
Accession
0001600033-26-000040
Line itemThree months ended June 30, 20262025
Net sales$479,373$353,739
Cost of sales80,533109,198
Gross profit398,840244,541
Selling, general and administrative expenses280,319195,832
Change in fair value of contingent consideration16,080
Operating income102,44148,709
Other (expense) income, net(331)5,037
Interest expense, net(7,808)(2,632)

Item 1. Financial statements (unaudited)

FAQ

What is e.l.f. Beauty's business segments — cost of sales?
e.l.f. Beauty (ELF) reported business segments — cost of sales of $80.53M in Q2 2026.
How has e.l.f. Beauty's business segments — cost of sales changed year-over-year?
e.l.f. Beauty's business segments — cost of sales decreased by 26.3% year-over-year, from $109.2M to $80.53M.
What is the long-term trend for e.l.f. Beauty's business segments — cost of sales?
Over 3 years (2023 to 2026), e.l.f. Beauty's business segments — cost of sales has grown at a 36.5% compound annual growth rate (CAGR), from $188.45M to $479.13M.
What does business segments — cost of sales mean?
Includes the direct costs attributable to the production and procurement of goods sold by the segment, such as raw materials, manufacturing labor, and inbound freight. Monitoring this metric is essential for evaluating production efficiency and the impact of supply chain cost fluctuations.

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