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Pricesmart PSMT Accrued Manufacturing Costs

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Other financials

Income statement

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Revenue$1.5B+12.5%
Gross profit$262.2M+14.2%
Operating income$65.6M+16.7%
Net income$39.7M+12.9%
EPS (diluted)$1.28+12.3%

Balance sheet

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Cash & equivalents$208.4M+24.1%
Total debt$282.4M+22.2%
Total equity$1.4B+14.7%
Total assets$2.5B+17.5%

Cash flow

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Operating cash flow$58.9M+11.7%
CapEx$55.7M+43.7%
Free cash flow$3.2M-77.2%

Valuation

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Market cap$5.76B+61.4%
Enterprise value$5.83B+60.6%
P/E35.9×+11.3×
P/S+0.3×

Profitability

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Gross margin17.6%+0.3pp
Operating margin4.5%+0.1pp
Net margin2.8%0.0pp
FCF margin1.3%-0.5pp

Returns & leverage

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Return on equity12.3%-0.3pp
Debt / equity0.2×0.0×
Current ratio1.3×0.0×

Where this comes from

Reported directly by Pricesmart in its filing.

Tagged under the XBRL concept us-gaap:EmployeeRelatedLiabilitiesCurrent.

The source filing: Pricesmart’s 10-Q, filed July 8, 2026.

Filed
Jul 8, 2026, 4:02 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001041803-26-000028
Line itemMay 31,2026(Unaudited)August 31,2025
Current Liabilities:
Short-term borrowings$3,445$12,286
Accounts payable556,665506,949
Accrued salaries and benefits58,15952,478
Deferred income50,50043,061
Income taxes payable1,4027,265
Other accrued expenses and other current liabilities (includes $7,227 and $551 as of May 31, 2026 and August 31, 2025, respectively, for the fair value of derivative instruments)67,93757,627
Operating lease liabilities, current portion7,8887,930

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Pricesmart's accrued manufacturing costs?
Pricesmart (PSMT) reported accrued manufacturing costs of $58.16M in Q1 2026.
How has Pricesmart's accrued manufacturing costs changed year-over-year?
Pricesmart's accrued manufacturing costs increased by 18.0% year-over-year, from $49.28M to $58.16M.
What is the long-term trend for Pricesmart's accrued manufacturing costs?
Over 4 years (2021 to 2025), Pricesmart's accrued manufacturing costs has grown at a 5.8% compound annual growth rate (CAGR), from $41.9M to $52.48M.

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