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Five Below FIVE Accrued Manufacturing Costs

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Other financials

Income statement

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Revenue$1.3B+32.5%
Gross profit$478.6M+47.8%
Operating income$154.2M+203%
Net income$123.1M+199%
EPS (diluted)$2.21+195%

Balance sheet

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Cash & equivalents$638.9M+49.5%
Total debt$2.0B+1.2%
Total equity$2.3B+24.5%
Total assets$5.1B+13.5%

Cash flow

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Operating cash flow$227.2M+71.3%
CapEx$37.2M+2.7%
Free cash flow$190.0M+97.0%

Valuation

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Market cap$12.4B+66.1%
Enterprise value$13.75B+54.2%
P/E28.1×+0.8×
P/S2.4×+0.7×

Profitability

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Gross margin36.8%+1.8pp
Operating margin11%+2.7pp
Net margin8.7%+2.1pp
FCF margin8.2%+7.7pp

Returns & leverage

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Return on equity21.1%+5.8pp
Debt / equity0.9×-0.2×
Current ratio2.1×+0.4×

Where this comes from

Reported directly by Five Below in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: Five Below’s 10-Q, filed June 4, 2026.

Filed
Jun 4, 2026, 3:52 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q2 2026
Accession
0001177609-26-000020
Line itemMay 2, 2026January 31, 2026May 3, 2025
Line of credit
Accounts payable351,544368,381276,505
Income taxes payable95,23456,64472,365
Accrued salaries and wages46,70467,50531,179
Other accrued expenses188,684160,328176,750
Operating lease liabilities300,545301,148304,950
Total current liabilities982,711954,006861,749
Other long-term liabilities10,8908,6678,049

Item 1. Consolidated Financial Statements (unaudited)

FAQ

What is Five Below's accrued manufacturing costs?
Five Below (FIVE) reported accrued manufacturing costs of $46.7M in Q1 2026.
How has Five Below's accrued manufacturing costs changed year-over-year?
Five Below's accrued manufacturing costs increased by 49.8% year-over-year, from $31.18M to $46.7M.
What is the long-term trend for Five Below's accrued manufacturing costs?
Over 5 years (2020 to 2025), Five Below's accrued manufacturing costs has grown at a 9.2% compound annual growth rate (CAGR), from $43.45M to $67.51M.

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