ACV Auctions Inc. (ACVA) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 824.29M | 673.5M | 762.51M | 737.93M | 759.89M | 593.2M | 639.23M | 614.08M | 696.23M | 706.9M | 741.73M | 751.66M | 831.25M | 754.77M | 745.53M | 826.58M | 872.55M | 857.41M | 864.75M | 937.25M |
| Cash & Short-Term Investments | 340.97M | 271.5M | 316.02M | 304.73M | 341.81M | 270.1M | 287.75M | 272.65M | 341.48M | 411.33M | 450.25M | 500.33M | 525.86M | 496.68M | 502.34M | 511.92M | 564.33M | 579.08M | 601.65M | 664.32M |
| Cash Only | 340.97M | 271.5M | 265.34M | 258.37M | 291.88M | 224.06M | 252.52M | 214.97M | 209.84M | 182.57M | 226.24M | 271.95M | 317.15M | 280.75M | 294.77M | 303.94M | 543.25M | 565.29M | 601.65M | 664.32M |
| Short-Term Investments | 0 | 0 | 50.68M | 46.37M | 49.93M | 46.04M | 35.23M | 57.67M | 131.63M | 228.76M | 224.01M | 228.38M | 208.71M | 215.93M | 207.56M | 207.98M | 21.08M | 13.78M | 0 | 0 |
| Accounts Receivable | 268.87M | 197.22M | 218.95M | 416.95M | 400.36M | 307.81M | 334.51M | 329.5M | 340.35M | 283.04M | 274.63M | 241.82M | 293.47M | 246.78M | 227.66M | 303.14M | 291.42M | 267.03M | 250.72M | 260.68M |
| Days Sales Outstanding | 102.72 | 104.24 | 146.58 | 191.98 | 174.43 | 185.23 | 178.28 | 189.75 | 194.69 | 216.7 | 199.61 | 196.07 | 203.23 | 222.76 | 231.62 | 235.1 | 243.83 | 237.74 | 256.26 | 217.4 |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 214.45M | 204.78M | 227.54M | 16.25M | 17.72M | 15.28M | 16.97M | 11.94M | 14.4M | 12.52M | 16.86M | 9.51M | 11.92M | 11.32M | 15.53M | 11.51M | 16.79M | 11.31M | 12.38M | 12.25M |
| Total Non-Current Assets | 411.09M | 412.11M | 403.99M | 400.34M | 392.44M | 390.95M | 395.12M | 396.76M | 348.43M | 216.03M | 217.35M | 184.76M | 163.9M | 160.15M | 154.34M | 150.87M | 146.8M | 125.55M | 115.52M | 51.7M |
| Property, Plant & Equipment | 13.65M | 12.85M | 11.74M | 10.13M | 8.47M | 7.63M | 7.93M | 7.49M | 7.9M | 4.92M | 5.17M | 5.52M | 5.56M | 5.71M | 10.56M | 10.91M | 8.53M | 4.92M | 6.62M | 6.97M |
| Fixed Asset Turnover | 15.41x | 14.94x | 18.25x | 20.82x | 22.71x | 20.51x | 22.22x | 20.87x | 22.73x | 23.48x | 22.28x | 22.43x | 21.23x | 12.04x | 9.82x | 11.84x | 15.33x | 17.37x | 13.51x | 13.63x |
| Goodwill | 183.05M | 183.72M | 183.75M | 183.68M | 181.43M | 180.48M | 177.9M | 175.88M | 169.31M | 103.38M | 117.83M | 96.85M | 92M | 91.75M | 89.89M | 90.68M | 97.39M | 78.84M | 69.94M | 21.82M |
| Intangible Assets | 78.29M | 81.02M | 83.63M | 161.85M | 160.37M | 90.82M | 98.97M | 165.02M | 138.25M | 89.96M | 74.2M | 71.31M | 60.48M | 56.28M | 51.77M | 46.95M | 38.47M | 35.97M | 36.34M | 21.7M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 136.1M | 134.51M | 124.88M | 44.67M | 42.17M | 112.03M | 110.32M | 48.37M | 32.97M | 17.77M | 20.15M | 11.08M | 5.87M | 6.4M | 2.12M | 2.33M | 2.4M | 5.82M | 2.61M | 1.21M |
| Total Assets | 1.24B | 1.09B | 1.17B | 1.14B | 1.15B | 984.15M | 1.03B | 1.01B | 1.04B | 922.92M | 959.08M | 936.42M | 995.15M | 914.92M | 899.87M | 977.45M | 1.02B | 982.96M | 980.26M | 988.95M |
| Asset Turnover | 0.18x | 0.16x | 0.17x | 0.17x | 0.17x | 0.16x | 0.17x | 0.16x | 0.15x | 0.13x | 0.13x | 0.13x | 0.13x | 0.11x | 0.11x | 0.12x | 0.10x | 0.10x | 0.09x | 0.10x |
| Asset Growth % | 7.21% | 10.31% | 12.78% | 12.61% | 10.31% | 6.63% | 7.85% | 7.95% | 4.97% | 0.87% | 6.58% | -4.2% | -2.37% | -6.92% | -8.2% | -1.16% | 9.86% | 142.98% | - | - |
| Total Current Liabilities | 560.35M | 420.85M | 471.69M | 462.66M | 507.1M | 381.17M | 422.24M | 412.14M | 430.06M | 333.94M | 367.37M | 344.51M | 413.37M | 348.22M | 325.48M | 385.86M | 422.14M | 423.36M | 400.66M | 390.32M |
| Accounts Payable | 526.63M | 390.83M | 439.01M | 430.65M | 470.33M | 345.61M | 385.7M | 367.87M | 393.14M | 305.85M | 338.14M | 319.77M | 387.75M | 323.66M | 298.69M | 356.49M | 389.23M | 395.97M | 376.31M | 367.58M |
| Days Payables Outstanding | 517.24 | 894.94 | 564.56 | 449.36 | 440.36 | 549.67 | 426.69 | 439.36 | 464.24 | 488.5 | 501.12 | 505.34 | 536.07 | 541.98 | 515.39 | 526.31 | 580.31 | 612.25 | 634.65 | 557.79 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.31M | 5.07M | 5.33M | 4.32M | 4.38M | 3.69M |
| Other Current Liabilities | 33.72M | 30.02M | 32.68M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5.2M | 0 | 0 | 0 | -4.32M | 0 | 0 |
| Current Ratio | 1.47x | 1.60x | 1.62x | 1.59x | 1.50x | 1.56x | 1.51x | 1.49x | 1.62x | 2.12x | 2.02x | 2.18x | 2.01x | 2.17x | 2.29x | 2.14x | 2.07x | 2.03x | 2.16x | 2.40x |
| Quick Ratio | 1.47x | 1.60x | 1.62x | 1.59x | 1.50x | 1.56x | 1.51x | 1.49x | 1.62x | 2.12x | 2.02x | 2.18x | 2.01x | 2.17x | 2.29x | 2.14x | 2.07x | 2.03x | 2.16x | 2.40x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 244.1M | 235.08M | 260.36M | 226.83M | 205.67M | 162.98M | 155.9M | 141.09M | 156.31M | 132.46M | 124.62M | 115.73M | 100.88M | 80.98M | 75.66M | 75.93M | 63.58M | 3.5M | 3.55M | 6.63M |
| Long-Term Debt | 200M | 190M | 220M | 186.5M | 166.5M | 123M | 115M | 110M | 125M | 115M | 105M | 105M | 95.5M | 75.5M | 70.5M | 70.5M | 60.5M | 500K | 500K | 500K |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.56M | 3.96M | 1.7M | 2.05M | 710K | 918K |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 952K | 0 | 0 |
| Other Non-Current Liabilities | 44.1M | 45.08M | 40.36M | 40.33M | 39.17M | 39.98M | 40.9M | 31.09M | 31.32M | 17.45M | 19.62M | 10.73M | 5.38M | 5.48M | 1.6M | 1.47M | 1.38M | 0 | 2.34M | 5.22M |
| Total Liabilities | 804.46M | 655.93M | 732.05M | 689.49M | 712.77M | 544.14M | 578.14M | 553.23M | 586.37M | 466.4M | 491.99M | 460.25M | 514.24M | 429.2M | 401.14M | 461.79M | 485.72M | 426.86M | 404.21M | 396.95M |
| Total Debt | 200M | 190M | 220M | 186.5M | 166.5M | 123M | 115M | 110M | 125M | 115M | 105M | 105M | 95.5M | 76.67M | 75.48M | 75.97M | 63.59M | 3.85M | 2.02M | 2.2M |
| Net Debt | -140.97M | -81.5M | -45.34M | -71.86M | -125.39M | -101.06M | -137.52M | -104.97M | -84.84M | -67.57M | -121.24M | -166.95M | -221.65M | -204.08M | -219.3M | -227.97M | -479.65M | -561.44M | -599.63M | -662.12M |
| Debt / Equity | 0.46x | 0.44x | 0.51x | 0.42x | 0.38x | 0.28x | 0.25x | 0.24x | 0.27x | 0.25x | 0.22x | 0.22x | 0.20x | 0.16x | 0.15x | 0.15x | 0.12x | 0.01x | 0.00x | 0.00x |
| Debt / EBITDA | 74.52x | - | - | 50.31x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | -52.52x | - | - | -19.39x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -3.28x | -5.47x | -8.66x | -2.21x | -6.57x | -11.78x | -14.01x | -26.92x | -36.44x | -63.23x | -40.54x | -33.41x | -55.68x | -83.88x | -98.53x | -101.26x | -138.31x | -128.32x | -203.48x | -36.99x |
| Total Equity | 430.92M | 429.68M | 434.45M | 448.78M | 439.57M | 440M | 456.21M | 457.62M | 458.28M | 456.53M | 467.1M | 476.17M | 480.91M | 485.72M | 498.74M | 515.66M | 533.62M | 556.1M | 576.05M | 592M |
| Equity Growth % | -1.97% | -2.35% | -4.77% | -1.93% | -4.08% | -3.62% | -2.33% | -3.9% | -4.71% | -6.01% | -6.34% | -7.66% | -9.88% | -12.65% | -13.42% | -12.89% | -10.73% | 498.09% | - | - |
| Book Value per Share | 2.49 | 2.50 | 2.54 | 2.63 | 2.61 | 2.64 | 2.75 | 2.78 | 2.81 | 2.83 | 2.91 | 2.99 | 3.03 | 3.07 | 3.17 | 3.29 | 3.42 | 3.57 | 3.72 | 3.83 |
| Total Shareholders' Equity | 430.92M | 429.68M | 434.45M | 448.78M | 439.57M | 440M | 456.21M | 457.62M | 458.28M | 456.53M | 467.1M | 476.17M | 480.91M | 485.72M | 498.74M | 515.66M | 533.62M | 556.1M | 576.05M | 592M |
| Common Stock | 174K | 173K | 172K | 172K | 171K | 168K | 167K | 166K | 164K | 162K | 161K | 161K | 159K | 158K | 157K | 157K | 157K | 156K | 155K | 154K |
| Retained Earnings | -579.35M | -568.46M | -548.89M | -524.43M | -517.13M | -502.31M | -476.18M | -460.15M | -443.09M | -422.62M | -399.37M | -381.14M | -365.55M | -347.35M | -322.84M | -299.17M | -274.66M | -245.16M | -218.85M | -194.05M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 258K | 1.34M | 1.38M | 1.65M | -1.52M | -2.74M | -169K | -1.62M | -1.79M | -1.53M | -3.65M | -3.48M | -2.53M | -3.77M | -5.47M | -2.66M | -82K | -40K | -32K | 19K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |