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WD-40 Company WDFC Rebate/Other Discounts — Accrued liabilities

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Other financials

Income statement

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Revenue$195.1M+24.3%
Gross profit$110.4M+25.3%
Operating income$40.3M+47.4%
Net income$30.2M+44.0%
EPS (diluted)$2.24+45.5%

Balance sheet

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Cash & equivalents$59.1M+14.4%
Total debt$129.7M+11.3%
Total equity$278.7M+8.4%
Total assets$499.8M+9.6%

Cash flow

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Operating cash flow$30.5M-12.9%
CapEx$1.2M+8.4%
Free cash flow$29.3M-13.6%

Valuation

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Market cap$3.15B+6.9%
Enterprise value$3.22B-1.4%
P/E35.3×+1.3×
P/S4.7×-0.1×

Profitability

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Gross margin55.8%+0.9pp
Operating margin17.5%+1.2pp
Net margin13.2%-0.9pp
FCF margin11.8%-1.5pp

Returns & leverage

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Return on equity33.3%-2.8pp
Debt / equity0.5×-0.2×
Current ratio2.7×-0.2×

Where this comes from

Reported directly by WD-40 Company in its filing.

Tagged under the XBRL concept us-gaap:AccruedLiabilitiesCurrent.

The source filing: WD-40 Company’s 10-K, filed October 27, 2025.

Filed
Oct 27, 2025, 4:12 PM EDT
Fiscal year
FY2025
Accession
0000105132-25-000067

The Company recorded approximately $38.5 million and $37.4 million in rebates/other discounts as a reduction to sales during fiscal years 2025 and 2024, respectively. The Company had a $11.8 million and $14.8 million balance in rebate/other discount liabilities as of August 31, 2025 and 2024, respectively, which are included in accrued liabilities on the Company’s consolidated balance sheets.

Item 16. Form 10-K Summary

FAQ

What is WD-40 Company's rebate/other discounts — accrued liabilities?
WD-40 Company (WDFC) reported rebate/other discounts — accrued liabilities of $11.8M in Q2 2025.
How has WD-40 Company's rebate/other discounts — accrued liabilities changed year-over-year?
WD-40 Company's rebate/other discounts — accrued liabilities decreased by 20.3% year-over-year, from $14.8M to $11.8M.
What does rebate/other discounts — accrued liabilities mean?
This metric captures the outstanding financial obligations recorded as accrued liabilities specifically related to rebate programs and promotional discounts offered to customers. It represents the estimated future cash outflows required to settle earned rebates or pending discount claims for products sold within this segment. Tracking this liability provides insight into the company's commitment to trade incentives and the potential impact on future cash flow and working capital.

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