SPAR Group, Inc. (SGRP) 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 | 38.78M | 31.44M | 51.9M | 60.56M | 59.06M | 46M | 60.51M | 61.77M | 93.19M | 76.11M | 79.77M | 78.71M | 81.72M | 80.92M | 86.31M | 81.81M | 79.81M | 72.03M | 79.85M | 78.33M |
| Cash & Short-Term Investments | 4.31M | 3.26M | 8.21M | 13.93M | 17.94M | 18.22M | 19.65M | 21.7M | 16.63M | 10.72M | 7.96M | 10.92M | 11.25M | 9.35M | 11.26M | 11.54M | 14.06M | 13.47M | 15.3M | 16.7M |
| Cash Only | 4.31M | 3.26M | 8.21M | 13.93M | 17.94M | 18.22M | 19.65M | 21.7M | 16.63M | 10.72M | 7.96M | 10.92M | 11.25M | 9.35M | 11.26M | 11.54M | 14.06M | 13.47M | 15.3M | 16.7M |
| 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 | 33.88M | 27.01M | 41.35M | 44.37M | 38.22M | 24.77M | 37.78M | 37.96M | 68.73M | 59.78M | 65.65M | 63.02M | 63.65M | 63.71M | 66.5M | 63.64M | 60M | 54.17M | 59.23M | 57.23M |
| Days Sales Outstanding | 89.77 | 142.81 | 95.21 | 97.28 | 83.26 | 87.07 | 92.2 | 111.85 | 118.37 | 88.63 | 87.9 | 87.41 | 89.02 | 92.66 | 85.72 | 82.97 | 87.09 | 86.91 | 79.46 | 74.68 |
| 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 | 589K | 1.17M | 2.35M | 2.26M | 2.9M | 3.01M | 3.08M | 2.12M | 7.84M | 5.61M | 6.16M | 4.78M | 6.82M | 7.86M | 857K | 857K | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 12.25M | 12.62M | 9.77M | 11M | 11.1M | 10.44M | 6.89M | 8.25M | 11.34M | 14.17M | 14.24M | 14.36M | 13.63M | 14.41M | 17.9M | 18.41M | 18.42M | 16.99M | 17.86M | 16.66M |
| Property, Plant & Equipment | 8.22M | 8.46M | 4.08M | 3.44M | 3.45M | 0 | 2.98M | 3.62M | 4.33M | 5.19M | 5.12M | 5.03M | 4.34M | 4.23M | 4.16M | 4.22M | 4.54M | 4.71M | 5.16M | 5M |
| Fixed Asset Turnover | 3.66x | 3.51x | 11.01x | 11.21x | 9.88x | - | 11.45x | 10.92x | 10.38x | 12.63x | 13.27x | 14.08x | 15.02x | 15.41x | 16.66x | 15.47x | 12.75x | 12.17x | 13.28x | 13.15x |
| Goodwill | 856K | 856K | 856K | 856K | 856K | 856K | 1.24M | 1.24M | 942K | 1.38M | 1.71M | 1.72M | 1.71M | 1.71M | 4.17M | 4.17M | 4.18M | 4.17M | 4.17M | 3.76M |
| Intangible Assets | 675K | 709K | 742K | 775K | 808K | 841K | 693K | 718K | 865K | 1.18M | 1.29M | 1.5M | 1.73M | 2.04M | 2.11M | 2.29M | 2.49M | 2.29M | 2.43M | 2M |
| 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 | 2.48M | 2.58M | 2.19M | 1.83M | 1.83M | 8.74M | 1.98M | 1.64M | 2.13M | 1.73M | 2.26M | 2.02M | 1.82M | 1.93M | 2.2M | 1.93M | 1.69M | 1.35M | 1.94M | 1.54M |
| Total Assets | 51.03M | 44.06M | 61.66M | 71.56M | 70.16M | 56.43M | 67.4M | 70.03M | 104.53M | 90.28M | 94.02M | 93.08M | 95.34M | 95.33M | 104.2M | 100.22M | 98.22M | 89.02M | 97.71M | 94.98M |
| Asset Turnover | 0.64x | 0.42x | 0.62x | 0.55x | 0.54x | 0.53x | 0.55x | 0.50x | 0.51x | 0.71x | 0.72x | 0.70x | 0.68x | 0.65x | 0.68x | 0.68x | 0.63x | 0.64x | 0.70x | 0.72x |
| Asset Growth % | -27.27% | -21.92% | -8.5% | 2.19% | -32.88% | -37.49% | -28.31% | -24.77% | 9.64% | -5.29% | -9.78% | -7.13% | -2.93% | 7.09% | 6.65% | 5.51% | 6.31% | 5.93% | 18.48% | 28.51% |
| Total Current Liabilities | 44.22M | 37.72M | 43.41M | 44.62M | 43.4M | 30.05M | 34.28M | 36.94M | 55.02M | 48.56M | 52.25M | 51.49M | 53.6M | 54.55M | 61.58M | 58.93M | 54.95M | 50.21M | 54.42M | 52.42M |
| Accounts Payable | 6.51M | 9.34M | 13.36M | 10.63M | 13.79M | 8.77M | 9.22M | 7.21M | 11M | 9.49M | 10.53M | 9.33M | 10.49M | 10.59M | 12.64M | 10.35M | 8.79M | 8.94M | 10.16M | 11.12M |
| Days Payables Outstanding | 29.57 | 42.89 | 32.73 | 37.58 | 37.92 | 31.16 | 25.76 | 24.06 | 23.49 | 18.34 | 16.94 | 17.07 | 18.88 | 20.85 | 18.55 | 15.72 | 16.92 | 17.79 | 17.85 | 16.78 |
| Short-Term Debt | 1.14M | 20.94M | 24.57M | 25.2M | 20.87M | 16.58M | 18.54M | 19.07M | 18.33M | 17.53M | 19.32M | 15.91M | 18.59M | 21.31M | 18.91M | 18.48M | 15.83M | 11.04M | 13.83M | 11.39M |
| Deferred Revenue (Current) | 3.87M | 1.22M | 0 | 1.59M | 2.65M | 0 | 1.68M | 4.54M | 5.11M | 1.91M | 1.77M | 2.33M | 2.18M | 0 | 2.76M | 2.88M | 3.13M | 3.9M | 3.31M | 3.71M |
| Other Current Liabilities | 32.71M | 0 | 2.16M | 439K | 0 | 4.29M | 623K | 0 | 0 | 0 | 3M | 0 | 0 | 8.26M | 0 | 0 | 0 | 7.75M | 0 | 0 |
| Current Ratio | 0.88x | 0.83x | 1.20x | 1.36x | 1.36x | 1.53x | 1.77x | 1.67x | 1.69x | 1.57x | 1.53x | 1.53x | 1.52x | 1.48x | 1.40x | 1.39x | 1.45x | 1.43x | 1.47x | 1.49x |
| Quick Ratio | 0.88x | 0.83x | 1.20x | 1.36x | 1.36x | 1.53x | 1.77x | 1.67x | 1.69x | 1.57x | 1.53x | 1.53x | 1.52x | 1.48x | 1.40x | 1.39x | 1.45x | 1.43x | 1.47x | 1.49x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 6.75M | 5.71M | 1.66M | 2.05M | 2.06M | 2.08M | 3.58M | 2.38M | 9.45M | 1.47M | 2M | 2.01M | 1.89M | 2.71M | 2.77M | 1.34M | 1.43M | 1.46M | 2.07M | 2.15M |
| Long-Term Debt | 3.99M | 1.28M | 1.13M | 1.75M | 1.74M | 1.72M | 1.71M | 1.71M | 8.29M | 310K | 922K | 1.03M | 1.2M | 1.38M | 2.08M | 700K | 700K | 700K | 1M | 1M |
| Capital Lease Obligations | 0 | 4.39M | 529K | 297K | 318K | 353K | 330K | 672K | 1.16M | 1.16M | 1.08M | 978K | 683K | 606K | 683K | 643K | 725K | 762K | 1.07M | 1.15M |
| Deferred Tax Liabilities | 32K | 34K | 0 | 0 | 0 | 0 | 1.54M | 0 | 0 | 0 | 0 | 0 | 0 | 728K | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 2.72M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 50.97M | 43.44M | 45.08M | 46.67M | 45.46M | 32.13M | 37.85M | 39.33M | 64.47M | 50.03M | 54.24M | 53.5M | 55.48M | 57.27M | 64.34M | 60.27M | 56.38M | 51.67M | 56.49M | 54.57M |
| Total Debt | 5.13M | 27.26M | 26.23M | 27.43M | 23.15M | 18.93M | 21.08M | 21.93M | 28.3M | 20.16M | 22.27M | 18.79M | 20.93M | 23.29M | 22.18M | 20.48M | 18.07M | 13.52M | 16.94M | 14.5M |
| Net Debt | 817K | 24M | 18.03M | 13.5M | 5.21M | 712K | 1.43M | 235K | 11.67M | 9.44M | 14.31M | 7.88M | 9.68M | 13.94M | 10.92M | 8.93M | 4.01M | 50K | 1.64M | -2.2M |
| Debt / Equity | 86.90x | 43.83x | 1.58x | 1.10x | 0.94x | 0.78x | 0.71x | 0.71x | 0.71x | 0.50x | 0.56x | 0.47x | 0.53x | 0.61x | 0.56x | 0.51x | 0.43x | 0.36x | 0.41x | 0.36x |
| Debt / EBITDA | 7.01x | - | - | 22.37x | 15.33x | - | - | - | 3.04x | 5.63x | 9.83x | 7.19x | 5.49x | - | 7.88x | 6.59x | 6.41x | - | 5.32x | 5.99x |
| Net Debt / EBITDA | 1.12x | - | - | 11.01x | 3.45x | - | - | - | 1.25x | 2.64x | 6.31x | 3.01x | 2.54x | - | 3.88x | 2.88x | 1.42x | - | 0.52x | -0.91x |
| Interest Coverage | 0.41x | -19.47x | -9.63x | 1.20x | 2.23x | -23.97x | -3.37x | -1.18x | 16.35x | 3.01x | 4.49x | 4.44x | 8.23x | 6.06x | 6.84x | 14.08x | 14.46x | 7.93x | 22.68x | 14.59x |
| Total Equity | 59K | 622K | 16.59M | 24.89M | 24.71M | 24.31M | 29.54M | 30.7M | 40.06M | 40.25M | 39.77M | 39.58M | 39.86M | 38.06M | 39.86M | 39.94M | 41.85M | 37.35M | 41.22M | 40.41M |
| Equity Growth % | -99.76% | -97.44% | -43.84% | -18.92% | -38.32% | -39.61% | -25.72% | -22.43% | 0.49% | 5.74% | -0.23% | -0.91% | -4.75% | 1.91% | -3.3% | -1.16% | 8.41% | -3.3% | 27.88% | 36.04% |
| Book Value per Share | 0.00 | 0.03 | 0.70 | 1.06 | 1.05 | 1.02 | 1.26 | 1.28 | 1.67 | 1.72 | 1.70 | 1.69 | 1.71 | 1.67 | 1.79 | 1.82 | 1.93 | 1.73 | 1.91 | 1.87 |
| Total Shareholders' Equity | 59K | 622K | 16.59M | 24.89M | 24.71M | 24.31M | 29.3M | 29.38M | 32.95M | 28.23M | 24.48M | 24.49M | 23.56M | 22.43M | 23.96M | 24.4M | 25.45M | 19.75M | 24.37M | 23.83M |
| Common Stock | 241K | 241K | 237K | 234K | 234K | 234K | 234K | 234K | 242K | 232K | 232K | 233K | 233K | 229K | 227K | 218K | 218K | 213K | 213K | 213K |
| Retained Earnings | -17.72M | -17.17M | -844K | 7.92M | 7.92M | 7.46M | 20.01M | 20.15M | 16.52M | 10.61M | 8.47M | 8.21M | 7.57M | 6.71M | 9.23M | 9.26M | 8.11M | 7.44M | 11.83M | 10.65M |
| Treasury Stock | 0 | -1.05M | -1.68M | -2.08M | -2.08M | -2.08M | -2.08M | -2.08M | -285K | -285K | -285K | -285K | -285K | -285K | -285K | -193K | -104K | -104K | -104K | -2K |
| Accumulated OCI | -1.16M | -1.15M | -1.19M | -1.13M | -1.29M | -1.2M | -2.02M | -2.27M | -4.66M | -3.34M | -4.87M | -4.53M | -4.86M | -4.94M | -6.17M | -5.66M | -3.43M | -5.03M | -4.59M | -3.89M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 246K | 1.32M | 7.1M | 12.02M | 15.29M | 15.09M | 16.3M | 15.63M | 15.9M | 15.54M | 16.4M | 17.6M | 16.85M | 16.58M |