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Pricesmart PSMT Two Countries — Deferred tax assets, net

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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+69.0%
Enterprise value$5.83B+68.1%
P/E35.9×+12.4×
P/S+0.4×

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:DeferredTaxAssetsLiabilitiesNet.

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

Minimum tax rules, applicable in some of the countries where the Company operates, require the Company to pay taxes based on a percentage of sales if the resulting tax were greater than the tax payable based on a percentage of income (Alternative Minimum Tax or "AMT"). This can result in AMT payments substantially in excess of taxes the Company would expect to pay based on taxable income. As the Company believes that, in one country where it operates, it should ultimately only be liable for an income-based tax, it has accumulated income tax receivables of $10.3 million and $10.5 million and deferred tax assets of $4.2 million and $3.9 million as of May 31, 2026 and August 31, 2025, respectively, in this country. While the rules related to refunds of income tax receivables in this country are unclear and complex, the Company has not placed any type of allowance on the recoverability of these tax receivables, deferred tax assets or amounts that may be deemed underpaid, because the Company believes that it is more likely than not that it will ultimately succeed in its refund requests and appeals of these rules.

ITEM 1. FINANCIAL STATEMENTS

FAQ

What is Pricesmart's two countries — deferred tax assets, net?
Pricesmart (PSMT) reported two countries — deferred tax assets, net of $4.2M in Q1 2026.
How has Pricesmart's two countries — deferred tax assets, net changed year-over-year?
Pricesmart's two countries — deferred tax assets, net increased by 10.5% year-over-year, from $3.8M to $4.2M.
What is the long-term trend for Pricesmart's two countries — deferred tax assets, net?
Over 4 years (2021 to 2025), Pricesmart's two countries — deferred tax assets, net has grown at a 5.1% compound annual growth rate (CAGR), from $12.6M to $15.4M.
What does two countries — deferred tax assets, net mean?
This metric represents the net value of future tax benefits that the company expects to realize within the specified geographic segment due to temporary differences between the financial reporting and tax reporting bases of assets and liabilities. It includes the potential tax savings from deductible temporary differences and carryforwards that will reduce future taxable income. A significant balance indicates future tax shields that can improve cash flow as these assets are utilized over time.

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