ePlus inc. (PLUS) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q4'26 | Q3'26 | Q2'26 | 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 |
|---|
| Total Current Assets | 1.35B | 1.45B | 1.37B | 1.4B | 1.36B | 1.21B | 1.2B | 1.26B | 1.27B | 1.22B | 1.27B | 1.28B | 1.1B | 1.29B | 1.07B | 985.34M | 897.48M | 960.55M | 829.57M | 774.2M |
| Cash & Short-Term Investments | 410.77M | 326.29M | 402.16M | 480.18M | 389.38M | 253.07M | 187.53M | 349.91M | 253.02M | 142.17M | 82.5M | 101.57M | 103.09M | 99.39M | 99.53M | 83.49M | 155.38M | 105.57M | 56.95M | 93.84M |
| Cash Only | 410.77M | 326.29M | 402.16M | 480.18M | 389.38M | 253.07M | 187.53M | 349.91M | 253.02M | 142.17M | 82.5M | 101.57M | 103.09M | 99.39M | 99.53M | 83.49M | 155.38M | 105.57M | 56.95M | 93.84M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 706.73M | 741.51M | 721.11M | 739.48M | 739.94M | 805.21M | 800.46M | 741.13M | 794.1M | 757.76M | 859.58M | 837.74M | 649.46M | 851.35M | 634.46M | 604.92M | 540.54M | 659.63M | 594.74M | 562.49M |
| Days Sales Outstanding | 112.05 | 109.44 | 110.36 | 105.62 | 139.59 | 144.55 | 143.73 | 130.41 | 127.35 | 146.15 | 132.87 | 117.85 | 137.22 | 109.62 | 115.48 | 113.71 | 119.61 | 116.61 | 116.22 | 120.28 |
| Inventory | 200.89M | 240.98M | 154.14M | 101.05M | 120.44M | 99.02M | 93.86M | 89.13M | 139.69M | 218.05M | 222.12M | 244.33M | 243.29M | 244.8M | 274.86M | 246.87M | 155.06M | 147.74M | 134.51M | 77.75M |
| Days Inventory Outstanding | 45.12 | 39.29 | 26.28 | 20.61 | 27.65 | 23.7 | 22.99 | 25.47 | 38 | 53.96 | 47.91 | 50.95 | 60.51 | 48.76 | 65.71 | 52.44 | 41.83 | 34.04 | 28.81 | 21.41 |
| Other Current Assets | 31.6M | 145.44M | 95.31M | 81.61M | 114.03M | 51.45M | 120.54M | 83.94M | 86.72M | 101.34M | 105.03M | 92.49M | 99.29M | 97.9M | 61.05M | 50.06M | 46.5M | 35.09M | 31.21M | 28.11M |
| Total Non-Current Assets | 464.49M | 377.47M | 394.11M | 396.79M | 521.01M | 557.02M | 497.67M | 386.87M | 379.94M | 376.28M | 349.56M | 404.67M | 319.7M | 304.42M | 301.43M | 270.81M | 268.72M | 294.6M | 310.38M | 303.22M |
| Property, Plant & Equipment | 27.82M | 99.38M | 109.43M | 107.54M | 35.05M | 0 | 104.08M | 94.42M | 31.96M | 88.58M | 76.82M | 76.06M | 75.15M | 55.37M | 59.4M | 51.31M | 50.65M | 37.87M | 38.31M | 32.94M |
| Fixed Asset Turnover | 9.14x | 5.89x | 5.61x | 8.94x | 14.21x | - | 4.97x | 8.48x | 9.20x | 6.16x | 7.69x | 7.59x | 7.54x | 10.86x | 8.92x | 8.99x | 10.20x | 12.99x | 12.86x | 13.89x |
| Goodwill | 202.88M | 202.93M | 202.93M | 202.98M | 202.86M | 202.79M | 203.23M | 161.51M | 161.5M | 158.28M | 158.2M | 158.28M | 136.1M | 136.06M | 135.91M | 126.38M | 126.54M | 126.6M | 126.6M | 126.65M |
| Intangible Assets | 61.34M | 66.11M | 71.13M | 76.42M | 82.01M | 87.78M | 94.16M | 40.29M | 44.09M | 42.97M | 46.94M | 51.25M | 25.05M | 27.56M | 30.34M | 24.77M | 27.25M | 29.78M | 32.56M | 35.54M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 127.52M | 87.64M | 0 | 0 | 0 | 87.01M | 68.58M | 0 | 0 | 80.58M | 0 | 0 | 0 | 87.47M | 0 | 98.17M |
| Other Non-Current Assets | 149.96M | 0 | 0 | 0 | 69.93M | 172.72M | 90.56M | 85.03M | 136.77M | -4.24M | -4.67M | 115.4M | 79.72M | 0 | 70.72M | 63.3M | 59.23M | 10.9M | 111.44M | 8.45M |
| Total Assets | 1.81B | 1.83B | 1.77B | 1.8B | 1.88B | 1.77B | 1.7B | 1.65B | 1.65B | 1.6B | 1.62B | 1.68B | 1.41B | 1.6B | 1.37B | 1.26B | 1.17B | 1.26B | 1.14B | 1.08B |
| Asset Turnover | 0.32x | 0.34x | 0.34x | 0.35x | 0.27x | 0.29x | 0.29x | 0.32x | 0.34x | 0.32x | 0.36x | 0.37x | 0.33x | 0.42x | 0.38x | 0.38x | 0.37x | 0.41x | 0.41x | 0.39x |
| Asset Growth % | -3.73% | 3.73% | 3.93% | 8.97% | 13.99% | 10.67% | 5.02% | -1.77% | 16.87% | -0.14% | 18.04% | 33.81% | 21.32% | 27.31% | 20.3% | 16.59% | 8.31% | 11.47% | 9.75% | 1.75% |
| Total Current Liabilities | 638.14M | 682.09M | 628.12M | 687.75M | 797.88M | 696.81M | 649.92M | 628.24M | 656.99M | 631.46M | 700.37M | 800.79M | 561.33M | 793.58M | 607.31M | 533.97M | 460.04M | 567.41M | 475.63M | 446.4M |
| Accounts Payable | 384.3M | 291.38M | 281.83M | 320.43M | 451.73M | 428.79M | 281.93M | 270.61M | 315.68M | 294.7M | 295.86M | 351.38M | 220.16M | 299.63M | 192.51M | 165.79M | 136.16M | 162.67M | 121.26M | 149.69M |
| Days Payables Outstanding | 68.99 | 57 | 62.02 | 71.83 | 110.94 | 87.34 | 69.43 | 65.26 | 64.83 | 72.39 | 66.47 | 59.72 | 64.44 | 46.18 | 45.13 | 39.4 | 41.28 | 34.24 | 36.78 | 45.62 |
| Short-Term Debt | 5.4M | 133.15M | 98.53M | 129.41M | 116.98M | 24.17M | 144.63M | 149.41M | 128.39M | 128.68M | 212.44M | 258.72M | 165.43M | 298.8M | 239.31M | 205.45M | 169.71M | 246.02M | 202.51M | 158.27M |
| Deferred Revenue (Current) | 168.13M | 168.28M | 0 | 158.76M | 152.78M | 154.27M | 143.33M | 138.62M | 134.6M | 130.35M | 118.91M | 118.98M | 114.03M | 125.57M | 108M | 100.64M | 86.47M | 93.32M | 82.94M | 76.82M |
| Other Current Liabilities | 31.73M | 89.28M | 202.05M | 33.47M | 31.36M | 36.85M | 34.87M | 29.1M | 34.63M | 77.72M | 73.16M | 30.57M | 24.37M | 69.58M | 33.19M | 29.6M | 28.09M | -136.46M | 12.7M | -119.83M |
| Current Ratio | 2.12x | 2.13x | 2.19x | 2.04x | 1.71x | 1.73x | 1.85x | 2.01x | 1.94x | 1.93x | 1.81x | 1.59x | 1.95x | 1.63x | 1.76x | 1.85x | 1.95x | 1.69x | 1.74x | 1.73x |
| Quick Ratio | 1.80x | 1.78x | 1.94x | 1.89x | 1.56x | 1.59x | 1.71x | 1.87x | 1.73x | 1.59x | 1.50x | 1.29x | 1.52x | 1.32x | 1.31x | 1.38x | 1.61x | 1.43x | 1.46x | 1.56x |
| Cash Conversion Cycle | 88.17 | 91.73 | 74.61 | 54.39 | 56.3 | 80.92 | 97.29 | 90.62 | 100.51 | 127.71 | 114.3 | 109.08 | 133.29 | 112.21 | 136.06 | 126.75 | 120.16 | 116.4 | 108.26 | 96.06 |
| Total Non-Current Liabilities | 107.36M | 86.3M | 92.63M | 90.95M | 109.3M | 106.63M | 103.14M | 100.81M | 94.7M | 86.38M | 72.72M | 66.73M | 71.23M | 57.87M | 58.38M | 45.89M | 45.43M | 48.44M | 50.72M | 47.39M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 11.32M | 9.62M | 9.72M | 10.85M | 12.9M | 12.23M | 9.72M | 5M | 9.52M | 7.17M | 12.39M | 10.45M | 9.9M | 14.03M | 13.68M | 13.6M |
| Capital Lease Obligations | 10.8M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.83M | 3.82M | 4.18M |
| Deferred Tax Liabilities | 13.53M | 0 | 0 | 0 | 1.45M | 0 | 0 | 0 | 0 | 561K | 721K | 717K | 715K | -42.63M | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 29K | 11.57M | 12.39M | 12.55M | 96.53M | 15.06M | 93.41M | 89.95M | 81.8M | 14.82M | 62.28M | 61.01M | 61M | 50.7M | 45.99M | 35.44M | 35.53M | 1.88M | 5.05M | 5.29M |
| Total Liabilities | 745.51M | 768.39M | 720.75M | 778.7M | 907.18M | 803.44M | 753.06M | 729.04M | 751.69M | 717.84M | 773.09M | 867.51M | 632.56M | 851.45M | 665.7M | 579.86M | 505.46M | 615.85M | 526.34M | 493.8M |
| Total Debt | 16.2M | 133.15M | 98.53M | 129.41M | 128.3M | 33.8M | 154.35M | 160.26M | 141.29M | 140.92M | 222.16M | 263.72M | 174.95M | 305.97M | 251.7M | 215.9M | 179.61M | 267.99M | 223.84M | 179.62M |
| Net Debt | -394.57M | -193.14M | -303.62M | -350.76M | -261.07M | -219.28M | -33.17M | -189.65M | -111.73M | -1.25M | 139.66M | 162.15M | 71.86M | 206.57M | 152.17M | 132.41M | 24.23M | 162.43M | 166.89M | 85.78M |
| Debt / Equity | 0.02x | 0.13x | 0.09x | 0.13x | 0.13x | 0.04x | 0.16x | 0.17x | 0.16x | 0.16x | 0.26x | 0.32x | 0.22x | 0.41x | 0.36x | 0.32x | 0.27x | 0.42x | 0.36x | 0.31x |
| Debt / EBITDA | 0.37x | 2.66x | 1.76x | 2.97x | 2.96x | 0.92x | 4.66x | 4.37x | 3.99x | 3.11x | 4.32x | 5.06x | 3.74x | 5.98x | 5.12x | 5.73x | 4.47x | 6.28x | 4.45x | 4.66x |
| Net Debt / EBITDA | -8.95x | -3.85x | -5.43x | -8.04x | -6.02x | -5.95x | -1.00x | -5.17x | -3.16x | -0.03x | 2.72x | 3.11x | 1.54x | 4.04x | 3.09x | 3.52x | 0.60x | 3.81x | 3.32x | 2.23x |
| Interest Coverage | - | - | - | - | 58.92x | 55.20x | 52.21x | 60.19x | 40.45x | 40.08x | 37.31x | 55.09x | 33.65x | 30.33x | 48.41x | 92.02x | 55.09x | 64.92x | 130.12x | 91.05x |
| Total Equity | 1.07B | 1.06B | 1.05B | 1.02B | 977.62M | 962.34M | 947M | 921.93M | 901.78M | 877.75M | 845.7M | 813.29M | 782.26M | 746.42M | 705.64M | 676.29M | 660.74M | 639.3M | 613.6M | 583.62M |
| Equity Growth % | 9.34% | 10.49% | 10.46% | 10.68% | 8.41% | 9.64% | 11.98% | 13.36% | 15.28% | 17.6% | 19.85% | 20.26% | 18.39% | 16.76% | 15% | 15.88% | 17.48% | 17.3% | 17.31% | 16.09% |
| Book Value per Share | 40.70 | 40.45 | 39.62 | 38.68 | 36.73 | 36.15 | 35.50 | 34.40 | 33.64 | 32.88 | 31.70 | 30.52 | 29.30 | 28.01 | 26.51 | 25.34 | 24.74 | 23.74 | 22.84 | 21.71 |
| Total Shareholders' Equity | 1.07B | 1.06B | 1.05B | 1.02B | 977.62M | 962.34M | 947M | 921.93M | 901.78M | 877.75M | 845.7M | 813.29M | 782.26M | 746.42M | 705.64M | 676.29M | 660.74M | 639.3M | 613.6M | 583.62M |
| Common Stock | 278K | 278K | 277K | 277K | 276K | 276K | 276K | 276K | 274K | 274K | 274K | 274K | 272K | 272K | 272K | 271K | 270K | 270K | 146K | 146K |
| Retained Earnings | 956M | 945.3M | 916.85M | 888.65M | 850.96M | 825.76M | 801.63M | 770.32M | 742.98M | 721M | 693.71M | 661.05M | 627.2M | 594.35M | 558.65M | 530.18M | 507.85M | 483.6M | 539.55M | 508.13M |
| Treasury Stock | -101.94M | -95.06M | -78.46M | -74.05M | -70.75M | -57.64M | -47.46M | -35.75M | -23.81M | -23.77M | -22.38M | -21.45M | -14.08M | -13.96M | -13.96M | -13.96M | -6.73M | -2.59M | -82.25M | -79.48M |
| Accumulated OCI | 4.36M | 5.49M | 5.4M | 6.6M | 3.44M | 1.86M | 5.22M | 2.35M | 2.28M | 2.79M | 766K | 2.52M | 1.57M | 597K | -2.53M | -1.46M | -124K | 296K | 215K | 721K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |