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Paymentus Holdings PAY Contract Liabilities

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$54.2M

Other financials

Income statement

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Revenue$360.7M+28.8%
Gross profit$94.3M+31.9%
Operating income$32.6M+105%
Net income$25.6M+73.8%
EPS (diluted)$0.20+81.8%

Balance sheet

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Cash & equivalents$377.7M+41.8%
Total debt$8.8M+9.8%
Total equity$613.4M+18.7%
Total assets$725.4M+19.0%

Cash flow

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Operating cash flow$48.9M+55.2%
CapEx$113.0K-2.6%
Free cash flow$48.7M+55.4%

Valuation

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Market cap$5.05B+18.1%
Enterprise value$4.68B+16.5%
P/E59.5×-16.7×
P/S3.7×-0.4×

Profitability

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Gross margin24.9%-0.3pp
Operating margin7.6%+2.0pp
Net margin6.2%+0.9pp
FCF margin11.7%+0.6pp

Returns & leverage

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Return on equity15%+3.4pp
Debt / equity0.0×
Current ratio4.9×+0.3×

Where this comes from

Reported directly by Paymentus Holdings in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerLiabilityNoncurrent.

The source filing: Paymentus Holdings’s 10-Q, filed August 4, 2026.

Filed
Aug 3, 2026, 8:00 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-330940
Line itemJune 30, 2026December 31, 2025
Income tax payable3661,416
Total current liabilities101,19598,849
Operating lease liabilities, less current portion6,0064,560
Contract liabilities, less current portion3,1003,404
Accrued and other liabilities, less current portion1,652683
Total liabilities111,953107,496
Stockholders’ equity
Class A common stock, $0.0001 par value per share, 883,950,000 shares authorized as of June 30, 2026 and December 31, 2025; 63,111,757 and 62,459,587 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively66

Item 1. Financial Statements

FAQ

What is Paymentus Holdings's contract liabilities?
Paymentus Holdings (PAY) reported contract liabilities of $3.1M in Q2 2026.
How has Paymentus Holdings's contract liabilities changed year-over-year?
Paymentus Holdings's contract liabilities increased by 16.3% year-over-year, from $2.67M to $3.1M.
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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