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HealthStream HSTM Capitalized Software Development Expenditures Incurred But Not Yet Paid

Capitalized Software Development Expenditures Incurred But Not Yet Paid at other companies

Cimpress plc logo
Cimpress plcCMPR
$157K
The RealReal logo
The RealRealREAL
$1.04M-6.3%
Procore Technologies logo
Procore TechnologiesPCOR
$3.3M-15.3%
BlackLine logo
BlackLineBL
$638K-6.0%
Payoneer Global Inc. logo
Payoneer Global Inc.PAYO
$6.69M+35.0%
GoodRx Holdings, Inc. logo
GoodRx Holdings, Inc.GDRX
$3.81M-28.3%

Other financials

Income statement

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Revenue$81.2M+10.5%
Gross profit$49.2M+1.6%
Operating income$5.1M-4.9%
Net income$5.9M+28.9%
EPS (diluted)$0.15-7.6%

Balance sheet

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Cash & equivalents$48.7M-37.0%
Total debt$14.1M-15.5%
Total equity$352.0M-3.0%
Total assets$527.4M+0.6%

Cash flow

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Operating cash flow$27.1M+0.2%
CapEx$740.0K-29.9%
Free cash flow$26.4M+1.4%

Valuation

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Market cap$762.81M-7.5%
Enterprise value$728.16M-4.7%
P/E38.8×-3.3×
P/S2.5×-0.4×

Profitability

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Gross margin64.7%-1.7pp
Operating margin6.7%-0.6pp
Net margin6.3%-0.4pp
FCF margin19.2%-2.0pp

Returns & leverage

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Return on equity5.5%0.0pp
Debt / equity0.0×
Current ratio-0.4×

Where this comes from

Reported directly by HealthStream in its filing.

Tagged under the XBRL concept hstm:CapitalizedSoftwareDevelopmentExpendituresIncurredButNotYetPaid.

The official record: HealthStream’s 10-Q, filed May 6, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is HealthStream's capitalized software development expenditures incurred but not yet paid?
HealthStream (HSTM) reported capitalized software development expenditures incurred but not yet paid of $741K in Q1 2026.
How has HealthStream's capitalized software development expenditures incurred but not yet paid changed year-over-year?
HealthStream's capitalized software development expenditures incurred but not yet paid increased by 124.5% year-over-year, from $330K to $741K.
What is the long-term trend for HealthStream's capitalized software development expenditures incurred but not yet paid?
Over 3 years (2022 to 2025), HealthStream's capitalized software development expenditures incurred but not yet paid has grown at a -16.2% compound annual growth rate (CAGR), from $1.27M to $746K.
What does capitalized software development expenditures incurred but not yet paid mean?
This metric tracks software development costs that have been capitalized but remain unpaid at the end of the reporting period. It highlights the gap between the accounting recognition of development assets and the actual cash disbursement. This is useful for reconciling capital expenditure projections with actual cash flow timing.