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Leslie's, Inc. LESL Accrued Expenses And Other Current Liabilities

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Other financials

Income statement

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Revenue$184.7M+4.3%
Gross profit$53.3M+21.4%
Operating income-$37.7M+22.1%
Net income-$52.5M-2.3%
EPS (diluted)-$5.63-1.6%

Balance sheet

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Cash & equivalents$16.9M-1.9%
Total debt$991.1M-1.3%
Total equity-$541.3M-101%
Total assets$715.5M-31.4%

Cash flow

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Operating cash flow-$55.4M-12.6%
CapEx$5.2M-20.4%
Free cash flow-$60.6M-8.7%

Valuation

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Market cap$95M-11.3%
Enterprise value$1.07B-2.1%
P/S0.1×0.0×

Profitability

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Gross margin35.1%-0.1pp
Operating margin-15.4%-18.1pp
Net margin-22.6%-27.5pp
FCF margin2.6%

Returns & leverage

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Return on equity68.2%
Debt / equity-1.8×
Current ratio1.5×-0.1×

Where this comes from

Reported directly by Leslie's, Inc. in its filing.

Tagged under the XBRL concept lesl:AccruedExpensesAndOtherCurrentLiabilities.

The official record: Leslie's, Inc.’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Leslie's, Inc.'s accrued expenses and other current liabilities?
Leslie's, Inc. (LESL) reported accrued expenses and other current liabilities of $70.33M in Q1 2026.
How has Leslie's, Inc.'s accrued expenses and other current liabilities changed year-over-year?
Leslie's, Inc.'s accrued expenses and other current liabilities decreased by 20.4% year-over-year, from $88.31M to $70.33M.
What is the long-term trend for Leslie's, Inc.'s accrued expenses and other current liabilities?
Over 2 years (2023 to 2025), Leslie's, Inc.'s accrued expenses and other current liabilities has grown at a -4.6% compound annual growth rate (CAGR), from $90.6M to $82.45M.
What does accrued expenses and other current liabilities mean?
This metric represents the aggregate of short-term obligations that have been incurred but not yet invoiced or paid by the end of the reporting period. It typically includes items such as accrued payroll, taxes, interest, and other operational expenses essential to maintaining the company's pool and spa retail operations. Monitoring this balance helps investors assess the company's short-term liquidity position and the timing of its upcoming cash outflows.