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Liquidity Services LQDT Increase (Decrease) in Prepaid Expense and Other Assets

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Other financials

Income statement

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Revenue$120.7M+3.7%
Gross profit$55.9M+17.8%
Operating income$9.6M+41.4%
Net income$7.5M+6.7%
EPS (diluted)$0.23+4.5%

Balance sheet

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Cash & equivalents$195.3M+41.0%
Total debt$15.3M+0.7%
Total equity$222.1M+13.1%
Total assets$400.4M+11.6%

Cash flow

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Operating cash flow$29.5M+36.5%
CapEx$2.1M+14.9%
Free cash flow$27.4M+38.5%

Valuation

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Market cap$1.21B+66.7%
Enterprise value$1.03B+70.9%
P/E40.1×+11.3×
P/S2.5×+0.9×

Profitability

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Gross margin46.7%+2.1pp
Operating margin8.4%+1.8pp
Net margin6.3%+0.6pp
FCF margin16.2%+5.9pp

Returns & leverage

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Return on equity14.5%+0.4pp
Debt / equity0.1×0.0×
Current ratio1.5×+0.2×

Where this comes from

Reported directly by Liquidity Services in its filing.

Tagged under the XBRL concept us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets.

The official record: Liquidity Services’s 10-Q, filed February 5, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Liquidity Services's increase (decrease) in prepaid expense and other assets?
Liquidity Services (LQDT) reported increase (decrease) in prepaid expense and other assets of -$1.84M in Q4 2025.
How has Liquidity Services's increase (decrease) in prepaid expense and other assets changed year-over-year?
Liquidity Services's increase (decrease) in prepaid expense and other assets increased by 16.2% year-over-year, from -$2.19M to -$1.84M.
What does increase (decrease) in prepaid expense and other assets mean?
This tracks changes in cash paid in advance for goods or services that will be consumed in future periods. It reflects the timing difference between cash outflows and the recognition of related expenses on the income statement.