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Liquidity Services LQDT Guaranteed Investment Certificates

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Other financials

Income statement

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Revenue$129.6M+8.1%
Gross profit$63.8M+16.6%
Operating income$14.1M+38.4%
Net income$10.4M+40.7%
EPS (diluted)$0.32+39.1%

Balance sheet

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Cash & equivalents$219.8M+41.2%
Total debt$13.8M-4.7%
Total equity$235.9M+13.0%
Total assets$420.1M+12.8%

Cash flow

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Operating cash flow$31.2M+61.8%
CapEx$1.8M-15.9%
Free cash flow$29.4M+71.3%

Valuation

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Market cap$1.17B+50.9%
Enterprise value$964.63M+52.0%
P/E35.2×+6.1×
P/S2.4×+0.7×

Profitability

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Gross margin47.6%+4.4pp
Operating margin9%+2.3pp
Net margin6.8%+1.1pp
FCF margin18.4%+9.3pp

Returns & leverage

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Return on equity15%+1.0pp
Debt / equity0.1×0.0×
Current ratio1.6×+0.2×

Where this comes from

Reported directly by Liquidity Services in its filing.

Tagged under the XBRL concept lqdt:GuaranteedInvestmentCertificates.

The source filing: Liquidity Services’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 12:03 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-337292

Short-term investments. The Company had $11.3 million and $11.2 million of guaranteed investment certificates considered investments as of June 30, 2026 and September 30, 2025, respectively. As these investments have maturity dates of 12 months or less from the balance sheet date, they have been classified as short-term in nature. These assets were measured at fair value as of June 30, 2026 and September 30, 2025, and were classified as Level 1 assets within the fair value hierarchy. There were no transfers between levels during the periods presented.

Item 1. Financial Statements (Unaudited)

FAQ

What is Liquidity Services's guaranteed investment certificates?
Liquidity Services (LQDT) reported guaranteed investment certificates of $11.3M in Q2 2026.
How has Liquidity Services's guaranteed investment certificates changed year-over-year?
Liquidity Services's guaranteed investment certificates decreased by 0.9% year-over-year, from $11.4M to $11.3M.
What is the long-term trend for Liquidity Services's guaranteed investment certificates?
Over 2 years (2023 to 2025), Liquidity Services's guaranteed investment certificates has grown at a 19.1% compound annual growth rate (CAGR), from $7.9M to $11.2M.
What does guaranteed investment certificates mean?
Guaranteed Investment Certificates as reported by Liquidity Services, Inc..

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