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PAR Technology PAR Contract Liabilities

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Other financials

Income statement

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Revenue$133.4M+18.7%
Gross profit$56.6M+11.0%
Operating income-$12.9M+25.5%
Net income-$16.9M+19.7%
EPS (diluted)-$0.41+21.2%

Balance sheet

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Cash & equivalents$91.5M-11.0%
Total debt$431.5M+7.8%
Total equity$813.8M-5.3%
Total assets$1.4B-1.6%

Cash flow

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Operating cash flow-$16.6M+3.1%
CapEx$456.0K-41.7%
Free cash flow-$17.0M+3.5%

Valuation

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Market cap$752.8M-60.3%
Enterprise value$1.09B-50.2%
P/S1.5×-3.0×

Profitability

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Gross margin42.2%-2.6pp
Operating margin-12.6%-2.0pp
Net margin-14.5%-3.3pp
FCF margin-14.3%-4.0pp

Returns & leverage

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Return on equity-8.6%-1.9pp
Debt / equity0.5×+0.1×
Current ratio2.2×+0.5×

Where this comes from

Reported directly by PAR Technology in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityNoncurrent.

The source filing: PAR Technology’s 10-Q, filed August 6, 2026.

Filed
Aug 6, 2026, 5:24 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000708821-26-000103
AssetsJune 30, 2026December 31, 2025
Customer deposits and deferred service revenue23,22827,867
Total current liabilities105,060140,738
Lease liabilities – net of current portion7,0866,435
Deferred service revenue – noncurrent2,0311,841
Long-term debt422,351374,070
Other long-term liabilities19,57420,910
Total liabilities556,102543,994
Commitments and Contingencies (Note 11)

Item 1. FINANCIAL STATEMENTS (unaudited)

FAQ

What is PAR Technology's contract liabilities?
PAR Technology (PAR) reported contract liabilities of $2.03M in Q2 2026.
How has PAR Technology's contract liabilities changed year-over-year?
PAR Technology's contract liabilities increased by 61.3% year-over-year, from $1.26M to $2.03M.
What is the long-term trend for PAR Technology's contract liabilities?
Over 5 years (2020 to 2025), PAR Technology's contract liabilities has grown at a -9.8% compound annual growth rate (CAGR), from $3.08M to $1.84M.
What does contract liabilities mean?
Revenue collected or billed in advance of performance — deferred revenue under ASC 606 terminology, representing future revenue obligations.

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