PriceSmart (PSMT) Financials

$162.31 -0.59 (-0.36%)

As of 03:35 PM Eastern

Annual Income Statements for PriceSmart

This table shows PriceSmart's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	8/31/2015	8/31/2016	8/31/2017	8/31/2018	8/31/2019	8/31/2020	8/31/2021	8/31/2022	8/31/2023	8/31/2024	8/31/2025
Net Income / (Loss) Attributable to Common Shareholders	89	89	91	74	73	78	98	105	109	139	148
Consolidated Net Income / (Loss)	89	89	91	74	73	78	98	105	109	139	148
Net Income / (Loss) Continuing Operations	89	89	91	74	73	78	98	105	109	139	148
Total Pre-Tax Income	137	131	133	123	111	116	147	156	169	201	206
Total Operating Income	146	137	136	126	115	122	158	167	185	221	233
Total Gross Profit	2,803	2,905	2,997	3,159	3,206	3,311	645	681	759	847	914
Total Revenue	2,803	2,905	2,997	3,167	3,224	3,329	3,620	4,066	4,412	4,914	5,270
Operating Revenue	2,803	2,905	2,997	3,167	3,224	3,329	3,620	4,066	4,412	4,914	5,270
Total Cost of Revenue	0.00	0.00	0.00	7.67	18	18	2,975	3,385	3,653	4,067	4,356
Operating Cost of Revenue	-	-	-	7.67	18	18	2,975	3,385	3,653	4,067	4,356
Total Operating Expenses	2,656	2,768	2,860	3,033	3,091	3,189	487	514	575	626	682
Selling, General & Admin Expense	298	316	339	380	409	430	485	511	552	623	678
Other Operating Expenses / (Income)	2,353	2,451	2,520	2,650	2,681	2,758	0.85	1.47	16	0.97	1.13
Impairment Charge	-	-	-	1.93	-	-	0.00	0.00	5.66	0.00	0.00
Other Special Charges / (Income)	5.74	1.16	1.96	1.34	1.08	0.44	1.03	1.27	0.74	2.17	2.47
Total Other Income / (Expense), net	-9.77	-5.48	-3.49	-3.46	-4.06	-6.43	-11	-11	-15	-20	-26
Interest Expense	6.44	5.89	6.78	5.07	3.94	7.63	7.21	9.61	11	13	12
Interest & Investment Income	1.06	1.31	1.81	1.42	1.49	2.03	1.98	2.20	9.87	11	10
Other Income / (Expense), net	-4.39	-0.90	1.48	0.19	-1.61	-0.83	-5.60	-3.24	-14	-18	-25
Income Tax Expense	48	43	42	48	38	38	49	52	60	63	59
Other Gains / (Losses), net	0.09	0.33	-0.00	-0.01	-0.06	-0.10	-0.06	-0.01	-0.06	0.07	0.01
Basic Earnings per Share	$2.95	$2.92	$2.98	$2.44	$2.40	$2.55	$3.18	$3.38	$3.51	$4.57	$4.82
Weighted Average Basic Shares Outstanding	29.85M	29.93M	30.02M	30.12M	30.20M	30.26M	30.40M	30.59M	30.76M	30.03M	30.06M
Diluted Earnings per Share	$2.95	$2.92	$2.98	$2.44	$2.40	$2.55	$3.18	$3.38	$3.50	$4.57	$4.82
Weighted Average Diluted Shares Outstanding	29.86M	29.93M	30.02M	30.12M	30.20M	30.26M	30.40M	30.60M	30.79M	30.03M	30.06M
Weighted Average Basic & Diluted Shares Outstanding	30.20M	30.40M	30.40M	30.50M	30.54M	30.67M	30.84M	30.90M	30.16M	30.69M	30.89M
Cash Dividends to Common per Share	$0.70	$0.70	$0.70	$0.70	$0.70	$0.70	$0.70	$0.86	$0.92	$2.16	$1.26

This table shows PriceSmart's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026
Period end date	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025	5/31/2025	8/31/2025	11/30/2025	2/28/2026
Net Income / (Loss) Attributable to Common Shareholders	15	38	39	32	29	37	44	35	32	40	49
Consolidated Net Income / (Loss)	15	38	39	32	29	37	44	35	32	40	49
Net Income / (Loss) Continuing Operations	15	38	39	32	29	37	44	35	32	40	49
Total Pre-Tax Income	31	56	57	47	42	51	60	49	46	56	67
Total Operating Income	32	58	64	50	49	58	65	56	53	63	75
Total Gross Profit	191	204	221	210	212	219	234	230	232	244	265
Total Revenue	1,118	1,166	1,292	1,229	1,226	1,258	1,364	1,317	1,331	1,383	1,496
Operating Revenue	1,118	1,166	1,292	1,229	1,226	1,258	1,364	1,317	1,331	1,383	1,496
Total Cost of Revenue	927	962	1,071	1,020	1,014	1,039	1,130	1,088	1,099	1,138	1,230
Operating Cost of Revenue	927	962	1,071	1,020	1,014	1,039	1,130	1,088	1,099	1,138	1,230
Total Operating Expenses	159	146	157	160	163	161	168	173	179	181	190
Selling, General & Admin Expense	145	145	157	159	161	160	167	173	178	181	189
Other Operating Expenses / (Income)	8.03	0.49	0.46	0.03	-	0.02	0.29	0.30	0.51	0.00	0.05
Other Special Charges / (Income)	0.45	0.09	0.43	0.35	1.30	0.35	0.92	0.31	0.89	0.33	0.40
Total Other Income / (Expense), net	-1.46	-2.08	-7.10	-2.94	-7.40	-7.33	-5.11	-7.16	-6.41	-7.23	-8.73
Interest Expense	2.71	2.82	3.29	3.58	3.27	2.70	2.54	2.76	3.52	4.42	3.96
Interest & Investment Income	3.61	2.87	3.23	2.52	2.44	2.22	2.74	2.49	2.70	2.95	3.63
Other Income / (Expense), net	-2.36	-2.13	-7.04	-1.88	-6.56	-6.86	-5.31	-6.89	-5.59	-5.76	-8.41
Income Tax Expense	15	18	17	14	13	13	16	14	15	16	18
Other Gains / (Losses), net	0.01	0.06	0.02	0.00	-0.02	-0.01	-0.02	0.01	0.02	0.00	0.00
Basic Earnings per Share	$0.49	$1.24	$1.31	$1.08	$0.94	$1.21	$1.45	$1.14	$1.02	$1.29	$1.62
Weighted Average Basic Shares Outstanding	30.76M	30.27M	29.92M	29.97M	30.03M	30.02M	30.06M	30.07M	30.06M	30.17M	30.23M
Diluted Earnings per Share	$0.49	$1.24	$1.31	$1.08	$0.94	$1.21	$1.45	$1.14	$1.02	$1.29	$1.62
Weighted Average Diluted Shares Outstanding	30.79M	30.27M	29.92M	29.97M	30.03M	30.02M	30.07M	30.08M	30.06M	30.18M	30.25M
Weighted Average Basic & Diluted Shares Outstanding	30.16M	30.52M	30.65M	30.64M	30.69M	30.66M	30.75M	30.75M	30.89M	30.82M	30.90M
Cash Dividends to Common per Share	-	-	$0.58	$1.00	-	$0.00	-	-	-	-	$1.40

This table details how cash moves in and out of PriceSmart's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	8/31/2015	8/31/2016	8/31/2017	8/31/2018	8/31/2019	8/31/2020	8/31/2021	8/31/2022	8/31/2023	8/31/2024	8/31/2025
Net Change in Cash & Equivalents	-7.87	47	-34	-69	9.32	198	-88	36	0.83	-116	149
Net Cash From Operating Activities	110	142	123	119	170	259	127	122	257	208	261
Net Cash From Continuing Operating Activities	110	142	123	119	170	259	127	122	257	208	261
Net Income / (Loss) Continuing Operations	89	89	91	74	73	78	98	105	109	139	148
Consolidated Net Income / (Loss)	89	89	91	74	73	78	98	105	109	139	148
Depreciation Expense	34	40	46	53	55	61	65	68	73	83	88
Non-Cash Adjustments To Reconcile Net Income	15	9.96	12	13	16	14	19	15	30	19	21
Changes in Operating Assets and Liabilities, net	-29	3.67	-26	-21	26	106	-55	-65	45	-33	4.04
Net Cash From Investing Activities	-89	-78	-135	-154	-125	-131	-117	-75	-222	-175	-129
Net Cash From Continuing Investing Activities	-89	-78	-135	-154	-125	-131	-117	-75	-222	-175	-129
Purchase of Property, Plant & Equipment	-89	-78	-135	-98	-140	-100	-113	-121	-143	-169	-158
Purchase of Investments	-	-	-	-78	-15	-51	-71	-22	-139	-184	-80
Sale of Property, Plant & Equipment	0.37	0.09	0.38	0.63	0.07	0.04	0.39	0.19	0.36	1.66	2.40
Sale and/or Maturity of Investments	-	-	-	46	31	20	67	63	59	175	106
Net Cash From Financing Activities	-17	-17	-22	-28	-32	76	-95	-12	-41	-150	14
Net Cash From Continuing Financing Activities	-17	-17	-22	-28	-32	76	-95	-12	-41	-150	14
Repayment of Debt	-73	-36	-47	-114	-24	-228	-85	-34	-39	-29	-40
Repurchase of Common Equity	-4.68	-3.33	-3.19	-3.18	-4.60	-3.65	-5.54	-6.26	-13	-73	-6.71
Payment of Dividends	-21	-21	-21	-21	-22	-22	-22	-27	-29	-66	-39
Issuance of Debt	105	43	48	110	18	329	18	54	40	19	99
Effect of Exchange Rate Changes	-11	-	-	-6.66	-4.35	-6.08	-3.60	1.03	6.64	2.00	2.36
Cash Interest Paid	6.09	4.90	3.77	4.96	3.50	6.88	7.77	9.39	11	13	11
Cash Income Taxes Paid	44	51	44	52	48	51	59	67	78	91	84

This table details how cash moves in and out of PriceSmart's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026
Period end date	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025	5/31/2025	8/31/2025	11/30/2025	2/28/2026
Net Change in Cash & Equivalents	16	-65	-4.31	-42	-4.03	0.15	9.04	38	102	-36	-54
Net Cash From Operating Activities	73	41	87	38	42	39	88	53	82	71	62
Net Cash From Continuing Operating Activities	73	41	87	38	42	39	88	53	82	71	62
Net Income / (Loss) Continuing Operations	15	38	39	32	29	37	44	35	32	40	49
Consolidated Net Income / (Loss)	15	38	39	32	29	37	44	35	32	40	49
Depreciation Expense	19	19	20	21	21	21	22	23	23	24	24
Non-Cash Adjustments To Reconcile Net Income	16	3.57	4.60	5.27	5.94	4.85	5.47	5.08	5.83	5.42	5.30
Changes in Operating Assets and Liabilities, net	21	-20	22	-21	-15	-25	17	-10	22	1.69	-17
Net Cash From Investing Activities	-24	-30	-75	-44	-26	-29	-50	-16	-33	-90	-79
Net Cash From Continuing Investing Activities	-24	-30	-75	-44	-26	-29	-50	-16	-33	-90	-79
Purchase of Property, Plant & Equipment	-46	-33	-70	-38	-27	-28	-35	-39	-57	-39	-50
Purchase of Investments	-15	-55	-44	-35	-50	-38	-30	-4.01	-7.31	-79	-65
Sale of Property, Plant & Equipment	0.14	0.06	0.04	1.04	0.52	0.04	0.20	-0.01	2.17	0.18	6.18
Sale and/or Maturity of Investments	37	58	39	29	50	37	14	27	29	26	29
Net Cash From Financing Activities	-28	-75	-18	-32	-26	-18	-23	-1.16	56	-16	-46
Net Cash From Continuing Financing Activities	-28	-75	-18	-32	-26	-18	-23	-1.16	56	-16	-46
Repayment of Debt	-4.58	-5.70	-14	-5.05	-4.89	-20	-8.36	-4.44	-6.54	-15	-21
Repurchase of Common Equity	-6.87	-70	-1.77	-0.11	-1.63	-3.29	-2.46	-0.11	-0.85	-5.07	-3.73
Issuance of Debt	-2.31	1.16	15	3.88	-1.50	5.97	7.05	3.39	83	3.43	0.55
Effect of Exchange Rate Changes	-4.55	-1.79	2.10	-4.27	5.95	8.51	-5.47	2.28	-2.97	-0.56	8.88

This table presents PriceSmart's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	8/31/2015	8/31/2016	8/31/2017	8/31/2018	8/31/2019	8/31/2020	8/31/2021	8/31/2022	8/31/2023	8/31/2024	8/31/2025
Total Assets	991	1,097	1,178	1,216	1,296	1,657	1,706	1,808	2,006	2,023	2,269
Total Current Assets	457	200	163	488	492	699	697	774	877	832	974
Cash & Equivalents	157	200	162	93	103	299	202	238	240	125	241
Restricted Cash	0.06	0.52	0.46	0.41	0.05	0.19	3.65	3.01	2.87	1.38	11
Short-Term Investments	-	-	-	32	17	47	50	11	91	100	73
Accounts Receivable	9.66	-	-	8.86	9.87	13	12	13	18	19	17
Inventories, net	267	-	-	321	331	310	390	464	471	529	561
Prepaid Expenses	23	-	-	32	31	30	39	44	54	58	71
Plant, Property, & Equipment, net	433	0.00	0.00	594	671	692	730	757	850	936	996
Total Noncurrent Assets	102	38	38	134	133	266	278	278	278	254	298
Long-Term Investments	10	-	-	11	11	11	11	11	10	6.88	6.89
Goodwill	36	36	36	46	46	45	45	43	43	43	43
Noncurrent Deferred & Refundable Income Taxes	15	-	-	10	15	22	24	28	32	37	41
Other Noncurrent Operating Assets	39	-	-	49	45	174	181	185	183	158	174
Other Noncurrent Nonoperating Assets	1.46	2.68	2.82	3.05	3.53	4.11	9.77	11	9.35	9.56	33
Total Liabilities & Shareholders' Equity	991	88	106	1,216	1,296	1,657	1,706	1,808	2,006	2,023	2,269
Total Liabilities	425	88	106	458	498	824	790	817	899	900	1,022
Total Current Liabilities	337	15	18	349	407	568	534	579	634	680	726
Short-Term Debt	24	15	18	15	33	85	19	44	29	44	51
Accounts Payable	242	-	-	256	286	373	389	408	453	486	507
Accrued Expenses	24	-	-	28	32	38	40	39	57	50	58
Dividends Payable	-	-	-	-	-	-	-	-	-	-	0.00
Current Deferred Revenue	20	-	-	23	25	24	27	29	33	38	43
Current Deferred & Payable Income Tax Liabilities	9.60	-	-	4.64	4.64	7.73	8.31	7.24	9.43	6.52	7.27
Current Employee Benefit Liabilities	18	-	-	23	25	33	42	44	45	48	52
Other Current Liabilities	-	-	-	-	0.00	8.59	8.53	7.49	7.62	7.37	7.93
Total Noncurrent Liabilities	88	74	88	108	91	256	256	238	264	220	296
Long-Term Debt	78	74	88	88	64	113	110	104	119	94	148
Noncurrent Deferred Revenue	8.00	-	-	14	16	5.13	4.16	5.22	5.05	4.76	4.42
Noncurrent Deferred & Payable Income Tax Liabilities	1.76	-	-	1.89	2.02	1.71	1.57	2.17	1.94	1.64	1.10
Other Noncurrent Operating Liabilities	-	-	-	5.27	8.69	136	140	127	138	119	142
Total Equity & Noncontrolling Interests	567	0.00	0.00	759	798	833	916	991	1,107	1,123	1,247
Total Preferred & Common Equity	567	0.00	0.00	758	797	832	915	991	1,107	1,123	1,247
Total Common Equity	567	0.00	0.00	758	797	832	915	991	1,107	1,123	1,247
Common Stock	403	-	-	433	443	454	465	481	497	515	529
Retained Earnings	284	-	-	474	526	582	659	737	818	890	999
Treasury Stock	-29	-	-	-39	-39	-28	-26	-32	-44	-117	-120
Accumulated Other Comprehensive Income / (Loss)	-102	-	-	-121	-144	-177	-183	-196	-164	-165	-161

This table presents PriceSmart's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q1 2026	Q2 2026
Period end date	11/30/2022	2/28/2023	5/31/2023	11/30/2023	2/29/2024	5/31/2024	11/30/2024	2/28/2025	5/31/2025	11/30/2025	2/28/2026
Total Assets	1,888	1,886	1,933	2,029	2,037	2,021	2,088	2,093	2,144	2,394	2,437
Total Current Assets	853	837	847	881	848	823	893	875	901	1,053	1,042
Cash & Equivalents	268	261	223	174	171	128	121	130	168	206	156
Restricted Cash	2.87	9.11	2.97	2.87	2.83	2.83	3.31	3.48	3.49	9.21	8.56
Short-Term Investments	8.92	54	113	88	94	100	101	117	94	114	150
Accounts Receivable	19	16	15	18	20	18	24	20	21	21	23
Inventories, net	510	449	443	530	502	516	586	550	553	619	623
Prepaid Expenses	45	47	51	68	59	58	58	54	61	83	81
Plant, Property, & Equipment, net	757	775	817	873	925	938	934	955	969	1,036	1,072
Total Noncurrent Assets	278	275	269	275	264	260	261	263	275	305	323
Long-Term Investments	10	10	10	11	11	11	6.88	6.86	6.87	0.00	0.00
Goodwill	43	43	43	43	43	43	43	43	43	43	43
Noncurrent Deferred & Refundable Income Taxes	27	28	28	31	32	31	35	36	37	42	44
Other Noncurrent Operating Assets	186	183	177	181	169	165	164	165	176	186	205
Other Noncurrent Nonoperating Assets	11	11	11	9.57	9.18	9.24	12	12	12	34	30
Total Liabilities & Shareholders' Equity	1,888	1,886	1,933	2,029	2,037	2,021	2,088	2,093	2,144	2,394	2,437
Total Liabilities	862	842	844	947	943	925	929	920	930	1,089	1,104
Total Current Liabilities	612	587	587	705	709	694	708	702	702	789	805
Short-Term Debt	44	38	30	44	44	47	30	34	36	44	38
Accounts Payable	447	407	417	523	507	491	537	498	499	572	556
Accrued Expenses	40	43	34	52	50	42	53	57	44	72	82
Dividends Payable	-	14	14	-	18	18	-	19	19	-	22
Current Deferred Revenue	30	33	33	34	38	38	39	43	43	45	50
Current Deferred & Payable Income Tax Liabilities	9.62	9.59	7.37	9.84	8.30	4.79	4.02	4.73	4.05	6.09	4.82
Current Employee Benefit Liabilities	34	35	45	35	36	47	37	38	49	42	45
Other Current Liabilities	7.35	7.14	6.93	7.51	7.18	7.18	7.52	7.31	7.36	7.87	8.13
Total Noncurrent Liabilities	250	256	256	242	234	231	222	218	228	300	298
Long-Term Debt	119	126	125	100	102	98	94	89	86	144	129
Noncurrent Deferred Revenue	5.04	4.73	4.83	5.12	5.01	5.04	4.71	4.72	4.64	5.08	4.49
Noncurrent Deferred & Payable Income Tax Liabilities	1.88	2.11	1.97	1.79	1.74	1.94	1.05	0.85	1.25	0.65	0.76
Other Noncurrent Operating Liabilities	125	122	125	135	125	126	122	124	136	151	164
Total Equity & Noncontrolling Interests	1,026	1,044	1,090	1,082	1,094	1,095	1,159	1,173	1,214	1,305	1,333
Total Preferred & Common Equity	1,026	1,044	1,090	1,082	1,094	1,095	1,159	1,173	1,214	1,305	1,333
Total Common Equity	1,026	1,044	1,090	1,082	1,094	1,095	1,159	1,173	1,214	1,305	1,333
Common Stock	485	492	494	501	505	510	519	520	524	535	537
Retained Earnings	770	772	802	856	859	861	928	933	968	1,040	1,045
Treasury Stock	-32	-37	-37	-114	-116	-116	-121	-119	-119	-125	-125
Accumulated Other Comprehensive Income / (Loss)	-196	-184	-170	-160	-155	-160	-168	-161	-159	-145	-123

This table displays calculated financial ratios and metrics derived from PriceSmart's official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Period end date	8/31/2015	8/31/2016	8/31/2017	8/31/2018	8/31/2019	8/31/2020	8/31/2021	8/31/2022	8/31/2023	8/31/2024	8/31/2025
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	11.32%	3.66%	3.15%	5.68%	1.81%	3.27%	8.73%	12.33%	8.50%	11.38%	7.25%
EBITDA Growth	6.17%	-0.46%	4.77%	-2.78%	-5.79%	8.51%	18.89%	6.58%	4.90%	17.65%	3.53%
EBIT Growth	3.11%	-4.33%	1.39%	-8.33%	-10.05%	7.11%	25.31%	7.49%	3.99%	19.36%	2.23%
NOPAT Growth	0.87%	-3.47%	1.11%	-17.82%	-0.36%	8.36%	27.64%	5.91%	6.68%	27.80%	9.36%
Net Income Growth	-4.05%	-0.45%	2.26%	-17.99%	-1.23%	6.38%	25.55%	6.51%	4.45%	27.17%	6.49%
EPS Growth	-3.91%	-1.02%	2.05%	-18.12%	-1.64%	6.25%	24.71%	6.29%	3.55%	30.57%	5.47%
Operating Cash Flow Growth	-20.17%	29.71%	-13.45%	-2.90%	42.59%	52.21%	-50.95%	-4.20%	111.22%	-19.33%	25.88%
Free Cash Flow Firm Growth	393.43%	795.36%	-83.25%	-754.20%	105.92%	385.49%	-97.13%	203.71%	446.56%	-56.92%	188.36%
Invested Capital Growth	7.15%	-92.86%	0.01%	1,923.56%	5.57%	-12.13%	15.01%	12.53%	4.13%	12.90%	6.18%
Revenue Q/Q Growth	2.81%	0.41%	0.75%	1.42%	0.73%	0.28%	2.81%	2.83%	2.24%	2.24%	2.03%
EBITDA Q/Q Growth	2.06%	-0.36%	-0.35%	-0.74%	3.21%	-0.36%	0.60%	3.37%	-2.39%	5.51%	2.00%
EBIT Q/Q Growth	1.30%	-1.56%	-1.22%	-2.88%	4.53%	-1.95%	0.67%	4.18%	-4.37%	6.75%	2.22%
NOPAT Q/Q Growth	0.35%	-0.44%	-2.56%	-0.89%	1.76%	-0.26%	0.09%	4.39%	-7.57%	13.60%	0.98%
Net Income Q/Q Growth	0.67%	-0.20%	-2.65%	-1.00%	2.60%	-0.99%	-22.46%	43.33%	-6.76%	10.93%	1.70%
EPS Q/Q Growth	0.68%	-0.34%	-3.25%	-0.81%	2.13%	-0.78%	-0.63%	3.68%	-6.91%	10.92%	1.69%
Operating Cash Flow Q/Q Growth	-13.59%	-8.89%	5.26%	-5.88%	20.27%	11.99%	-22.98%	9.25%	6.25%	-12.93%	18.24%
Free Cash Flow Firm Q/Q Growth	11.82%	517.00%	591.20%	-3,517.58%	-27.64%	72.26%	-93.16%	166.04%	-28.02%	38.28%	2.19%
Invested Capital Q/Q Growth	-1.53%	-93.01%	-94.29%	0.45%	2.46%	-7.64%	1.74%	-2.31%	0.24%	1.04%	0.92%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	100.00%	100.00%	100.00%	99.76%	99.46%	99.45%	17.81%	16.75%	17.21%	17.24%	17.35%
EBITDA Margin	6.30%	6.05%	6.14%	5.65%	5.23%	5.49%	6.01%	5.70%	5.51%	5.82%	5.62%
Operating Margin	5.22%	4.71%	4.55%	3.98%	3.57%	3.68%	4.37%	4.11%	4.18%	4.50%	4.41%
EBIT Margin	5.07%	4.68%	4.60%	3.99%	3.52%	3.65%	4.21%	4.03%	3.86%	4.14%	3.94%
Profit (Net Income) Margin	3.18%	3.05%	3.03%	2.35%	2.28%	2.35%	2.71%	2.57%	2.48%	2.83%	2.81%
Tax Burden Percent	65.25%	67.60%	68.35%	60.69%	66.14%	67.37%	66.69%	66.84%	64.54%	68.95%	71.62%
Interest Burden Percent	96.21%	96.63%	96.39%	97.10%	97.84%	95.40%	96.57%	95.48%	99.33%	99.06%	99.34%
Effective Tax Rate	34.82%	32.65%	31.65%	39.30%	33.80%	32.54%	33.27%	33.15%	35.43%	31.09%	28.39%
Return on Invested Capital (ROIC)	19.77%	34.43%	261.25%	20.22%	10.28%	11.55%	14.66%	13.66%	13.48%	15.86%	15.87%
ROIC Less NNEP Spread (ROIC-NNEP)	28.15%	55.65%	254.56%	260.20%	17.68%	15.97%	19.36%	18.90%	19.49%	24.49%	29.59%
Return on Net Nonoperating Assets (RNNOA)	-3.78%	-3.11%	0.00%	-0.60%	-0.84%	-1.96%	-3.44%	-2.69%	-3.07%	-3.41%	-3.39%
Return on Equity (ROE)	15.99%	31.32%	0.00%	19.61%	9.44%	9.59%	11.22%	10.96%	10.41%	12.46%	12.48%
Cash Return on Invested Capital (CROIC)	12.86%	207.78%	261.23%	-160.95%	4.86%	24.47%	0.70%	1.87%	9.44%	3.74%	9.87%
Operating Return on Assets (OROA)	14.72%	13.01%	12.11%	10.55%	9.04%	8.24%	9.07%	9.32%	8.93%	10.10%	9.69%
Return on Assets (ROA)	9.24%	8.50%	7.98%	6.22%	5.85%	5.29%	5.84%	5.95%	5.73%	6.90%	6.89%
Return on Common Equity (ROCE)	15.99%	31.32%	0.00%	19.60%	9.43%	9.58%	11.21%	10.96%	10.41%	12.46%	12.48%
Return on Equity Simple (ROE_SIMPLE)	15.73%	0.00%	0.00%	9.82%	9.22%	9.40%	10.72%	10.55%	9.86%	12.37%	0.00%
Net Operating Profit after Tax (NOPAT)	95	92	93	77	76	83	105	112	119	152	167
NOPAT Margin	3.40%	3.17%	3.11%	2.42%	2.36%	2.48%	2.91%	2.75%	2.70%	3.10%	3.16%
Net Nonoperating Expense Percent (NNEP)	-8.38%	-21.22%	6.69%	-239.98%	-7.40%	-4.42%	-4.69%	-5.24%	-6.01%	-8.62%	-13.72%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-	-	11.51%
Cost of Revenue to Revenue	0.00%	0.00%	0.00%	0.24%	0.54%	0.55%	82.19%	83.25%	82.79%	82.76%	82.65%
SG&A Expenses to Revenue	10.62%	10.89%	11.30%	12.00%	12.69%	12.91%	13.39%	12.58%	12.51%	12.68%	12.87%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	94.78%	95.29%	95.45%	95.78%	95.88%	95.78%	13.44%	12.64%	13.03%	12.74%	12.94%
Earnings before Interest and Taxes (EBIT)	142	136	138	126	114	122	152	164	170	203	208
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	176	176	184	179	169	183	217	232	243	286	296
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.00	0.00	0.00	3.21	2.16	2.28	2.70	1.90	2.17	2.44	2.64
Price to Tangible Book Value (P/TBV)	0.00	0.00	0.00	3.50	2.33	2.45	2.87	1.99	2.26	2.54	2.74
Price to Revenue (P/Rev)	0.00	0.79	0.75	0.77	0.53	0.57	0.68	0.46	0.54	0.56	0.63
Price to Earnings (P/E)	0.00	25.91	24.85	32.78	23.49	24.30	25.23	18.00	21.99	19.76	22.31
Dividend Yield	0.92%	0.93%	0.94%	0.88%	1.24%	1.13%	0.87%	1.41%	1.19%	2.41%	1.17%
Earnings Yield	0.00%	3.86%	4.02%	3.05%	4.26%	4.11%	3.96%	5.56%	4.55%	5.06%	4.48%
Enterprise Value to Invested Capital (EV/IC)	0.00	61.37	61.67	3.33	2.22	2.60	3.04	2.04	2.45	2.60	2.93
Enterprise Value to Revenue (EV/Rev)	0.00	0.75	0.73	0.76	0.52	0.52	0.65	0.43	0.50	0.54	0.60
Enterprise Value to EBITDA (EV/EBITDA)	0.00	12.45	11.95	13.43	10.01	9.51	10.74	7.63	9.08	9.26	10.69
Enterprise Value to EBIT (EV/EBIT)	0.00	16.10	15.96	19.03	14.86	14.30	15.33	10.79	12.95	13.03	15.23
Enterprise Value to NOPAT (EV/NOPAT)	0.00	23.75	23.61	31.40	22.13	21.06	22.15	15.82	18.51	17.40	19.01
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	15.39	17.87	20.11	9.90	6.71	18.37	14.50	8.57	12.76	12.11
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	3.94	23.61	0.00	46.81	9.94	464.99	115.81	26.45	73.74	30.56
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.18	0.00	0.00	0.14	0.12	0.24	0.14	0.15	0.13	0.12	0.16
Long-Term Debt to Equity	0.14	0.00	0.00	0.12	0.08	0.14	0.12	0.10	0.11	0.08	0.12
Financial Leverage	-0.13	-0.06	0.00	0.00	-0.05	-0.12	-0.18	-0.14	-0.16	-0.14	-0.11
Leverage Ratio	1.73	3.69	0.00	3.16	1.61	1.81	1.92	1.84	1.82	1.81	1.81
Compound Leverage Factor	1.66	3.56	0.00	3.06	1.58	1.73	1.86	1.76	1.81	1.79	1.80
Debt to Total Capital	15.20%	100.00%	100.00%	11.91%	10.85%	19.15%	12.38%	12.98%	11.82%	10.97%	13.75%
Short-Term Debt to Total Capital	3.56%	16.53%	17.27%	1.72%	3.73%	8.21%	1.85%	3.89%	2.30%	3.48%	3.52%
Long-Term Debt to Total Capital	11.65%	83.47%	82.73%	10.19%	7.12%	10.93%	10.53%	9.09%	9.52%	7.49%	10.23%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.07%	0.10%	0.10%	0.08%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	84.80%	0.00%	0.00%	88.02%	89.05%	80.76%	87.53%	87.02%	88.18%	89.03%	86.25%
Debt to EBITDA	0.58	0.50	0.58	0.57	0.58	1.08	0.60	0.64	0.61	0.48	0.67
Net Debt to EBITDA	-0.37	-0.64	-0.31	-0.19	-0.20	-0.87	-0.63	-0.49	-0.81	-0.33	-0.45
Long-Term Debt to EBITDA	0.44	0.42	0.48	0.49	0.38	0.62	0.51	0.45	0.49	0.33	0.50
Debt to NOPAT	1.07	0.96	1.14	1.34	1.27	2.39	1.23	1.32	1.25	0.91	1.19
Net Debt to NOPAT	-0.69	-1.22	-0.61	-0.45	-0.44	-1.93	-1.30	-1.03	-1.65	-0.63	-0.80
Long-Term Debt to NOPAT	0.82	0.80	0.94	1.15	0.84	1.36	1.04	0.93	1.00	0.62	0.89
Altman Z-Score	0.00	18.92	15.81	6.82	5.49	4.22	4.95	4.63	4.80	5.30	5.31
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.08%	0.10%	0.12%	0.11%	0.05%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.35	13.73	8.87	1.40	1.21	1.23	1.31	1.34	1.38	1.22	1.34
Quick Ratio	0.49	13.70	8.85	0.39	0.32	0.63	0.50	0.45	0.55	0.36	0.46
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	62	556	93	-609	36	175	5.02	15	83	36	104
Operating Cash Flow to CapEx	123.38%	183.14%	91.18%	122.54%	121.68%	258.54%	112.75%	101.13%	181.03%	124.39%	167.79%
Free Cash Flow to Firm to Interest Expense	9.64	94.33	13.74	-120.11	9.15	22.95	0.70	1.59	7.57	2.77	9.00
Operating Cash Flow to Interest Expense	17.02	24.13	18.15	23.56	43.24	34.00	17.64	12.68	23.35	16.02	22.69
Operating Cash Flow Less CapEx to Interest Expense	3.22	10.95	-1.76	4.33	7.70	20.85	1.99	0.14	10.45	3.14	9.17
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	2.91	2.78	2.64	2.65	2.57	2.25	2.15	2.31	2.31	2.44	2.46
Accounts Receivable Turnover	318.99	0.00	0.00	0.00	344.23	289.18	283.78	315.81	281.95	267.42	290.79
Inventory Turnover	0.00	0.00	0.00	0.00	0.05	0.06	8.51	7.93	7.81	8.13	8.00
Fixed Asset Turnover	6.52	0.00	0.00	0.00	5.09	4.88	5.09	5.47	5.49	5.50	5.45
Accounts Payable Turnover	0.00	0.00	0.00	0.00	0.06	0.06	7.81	8.49	8.48	8.66	8.77
Days Sales Outstanding (DSO)	1.14	0.00	0.00	0.00	1.06	1.26	1.29	1.16	1.29	1.36	1.26
Days Inventory Outstanding (DIO)	0.00	0.00	0.00	0.00	6,801.76	6,439.58	42.89	46.05	46.76	44.88	45.65
Days Payable Outstanding (DPO)	0.00	0.00	0.00	0.00	5,651.20	6,626.59	46.74	42.98	43.05	42.14	41.60
Cash Conversion Cycle (CCC)	1.14	0.00	0.00	0.00	1,151.62	-185.75	-2.56	4.22	5.00	4.10	5.30
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	499	36	36	721	761	669	769	866	902	1,018	1,081
Invested Capital Turnover	5.81	10.86	84.08	8.37	4.35	4.65	5.03	4.97	4.99	5.12	5.02
Increase / (Decrease) in Invested Capital	33	-464	0.01	686	40	-92	100	96	36	116	63
Enterprise Value (EV)	0.00	2,187	2,198	2,403	1,687	1,740	2,336	1,767	2,206	2,649	3,165
Market Capitalization	0.00	2,299	2,255	2,436	1,720	1,898	2,472	1,881	2,402	2,745	3,299
Book Value per Share	$18.98	$0.00	$0.00	$24.88	$26.11	$27.14	$29.74	$32.04	$35.65	$36.65	$40.56
Tangible Book Value per Share	$17.78	($1.17)	($1.17)	$22.87	$24.19	$25.33	$28.02	$30.64	$34.27	$35.24	$39.15
Total Capital	668	88	106	861	895	1,030	1,046	1,139	1,255	1,261	1,446
Total Debt	102	88	106	103	97	197	130	148	148	138	199
Total Long-Term Debt	78	74	88	88	64	113	110	104	119	94	148
Net Debt	-66	-112	-57	-34	-33	-160	-137	-115	-196	-95	-133
Capital Expenditures (CapEx)	89	78	135	97	140	100	113	120	142	167	156
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-14	0.00	0.00	27	-1.90	-131	-73	-13	-62	-31	-26
Debt-free Net Working Capital (DFNWC)	143	200	163	153	118	215	183	238	272	196	299
Net Working Capital (NWC)	119	185	145	138	84	131	164	194	243	152	248
Net Nonoperating Expense (NNE)	6.27	3.36	2.38	2.11	2.75	4.43	7.29	7.13	9.94	13	19
Net Nonoperating Obligations (NNO)	-67	36	36	-37	-37	-164	-147	-125	-205	-105	-166
Total Depreciation and Amortization (D&A)	34	40	46	53	55	61	65	68	73	83	88
Debt-free, Cash-free Net Working Capital to Revenue	-0.50%	0.00%	0.00%	0.86%	-0.06%	-3.93%	-2.01%	-0.33%	-1.42%	-0.63%	-0.50%
Debt-free Net Working Capital to Revenue	5.11%	6.89%	5.44%	4.84%	3.66%	6.47%	5.06%	5.86%	6.15%	3.99%	5.68%
Net Working Capital to Revenue	4.26%	6.38%	4.82%	4.37%	2.62%	3.93%	4.52%	4.77%	5.50%	3.10%	4.71%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$2.95	$2.92	$2.98	$2.44	$2.40	$2.55	$3.18	$3.38	$3.51	$4.57	$4.82
Adjusted Weighted Average Basic Shares Outstanding	29.85M	29.93M	30.02M	30.12M	30.20M	30.26M	30.40M	30.59M	30.76M	30.03M	30.06M
Adjusted Diluted Earnings per Share	$2.95	$2.92	$2.98	$2.44	$2.40	$2.55	$3.18	$3.38	$3.50	$4.57	$4.82
Adjusted Weighted Average Diluted Shares Outstanding	29.86M	29.93M	30.02M	30.12M	30.20M	30.26M	30.40M	30.60M	30.79M	30.03M	30.06M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	30.18M	30.40M	30.40M	30.46M	30.54M	30.67M	30.84M	30.90M	30.16M	30.69M	30.89M
Normalized Net Operating Profit after Tax (NOPAT)	99	93	94	78	77	83	106	113	123	154	168
Normalized NOPAT Margin	3.54%	3.20%	3.15%	2.48%	2.39%	2.49%	2.93%	2.77%	2.79%	3.13%	3.19%
Pre Tax Income Margin	4.87%	4.52%	4.43%	3.87%	3.45%	3.49%	4.07%	3.85%	3.84%	4.10%	3.92%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	22.05	23.06	20.32	24.90	28.83	15.95	21.14	17.05	15.46	15.69	18.05
NOPAT to Interest Expense	14.81	15.63	13.74	15.09	19.35	10.83	14.63	11.62	10.81	11.75	14.46
EBIT Less CapEx to Interest Expense	8.25	9.88	0.41	5.67	-6.71	2.80	5.50	4.51	2.56	2.81	4.53
NOPAT Less CapEx to Interest Expense	1.02	2.46	-6.17	-4.13	-16.18	-2.32	-1.02	-0.91	-2.09	-1.13	0.94
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	23.70%	23.98%	23.46%	28.55%	29.47%	27.53%	22.40%	25.40%	26.13%	47.64%	26.19%
Augmented Payout Ratio	28.95%	27.74%	26.98%	32.83%	35.73%	32.20%	28.05%	31.39%	37.91%	100.56%	30.73%

This table displays calculated financial ratios and metrics derived from PriceSmart's official financial filings.

Metric	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q1 2026	Q2 2026
Period end date	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025	5/31/2025	8/31/2025	11/30/2025	2/28/2026
DEI Shares Outstanding	-	-	-	-	-	-	-	-	-	-	30,815,417.00
DEI Adjusted Shares Outstanding	-	-	-	-	-	-	-	-	-	-	30,815,417.00
DEI Earnings Per Adjusted Shares Outstanding	-	-	-	-	-	-	-	-	-	-	1.59
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	9.48%	10.59%	13.11%	12.11%	9.65%	7.84%	5.57%	7.15%	8.56%	9.92%	9.65%
EBITDA Growth	-10.81%	10.29%	16.19%	17.24%	30.34%	-4.39%	6.04%	4.26%	9.04%	12.28%	11.69%
EBIT Growth	-20.73%	10.06%	16.77%	16.66%	43.21%	-8.35%	5.98%	2.74%	10.61%	11.21%	11.76%
NOPAT Growth	-37.16%	6.31%	24.54%	12.78%	112.55%	8.71%	7.48%	16.69%	4.82%	5.98%	16.90%
Net Income Growth	-34.00%	15.63%	25.28%	9.86%	88.99%	-1.63%	11.43%	8.22%	8.51%	7.32%	12.18%
EPS Growth	-34.67%	18.10%	28.43%	14.89%	91.84%	-2.42%	10.69%	5.56%	8.51%	6.61%	11.72%
Operating Cash Flow Growth	26.31%	34.91%	384.17%	-79.38%	-42.42%	-6.25%	1.49%	38.56%	96.36%	84.91%	-29.38%
Free Cash Flow Firm Growth	72.24%	28.15%	-186.41%	-518.76%	-317.83%	-296.52%	46.36%	68.40%	67.07%	13.46%	-186.00%
Invested Capital Growth	4.13%	5.96%	10.72%	12.01%	12.90%	10.24%	7.64%	6.30%	6.18%	8.84%	12.62%
Revenue Q/Q Growth	1.96%	4.32%	10.76%	-4.84%	-0.28%	2.60%	8.42%	-3.42%	1.04%	3.89%	8.16%
EBITDA Q/Q Growth	-16.58%	53.59%	1.97%	-10.27%	-7.26%	12.67%	13.10%	-11.79%	-3.00%	16.02%	12.50%
EBIT Q/Q Growth	-27.67%	88.36%	0.88%	-15.12%	-11.21%	20.55%	16.65%	-17.71%	-4.41%	21.21%	17.23%
NOPAT Q/Q Growth	-47.38%	144.58%	12.19%	-21.88%	-0.84%	25.10%	10.91%	-15.19%	-10.92%	26.48%	22.34%
Net Income Q/Q Growth	-47.99%	147.36%	3.22%	-17.27%	-10.53%	28.76%	16.92%	-19.66%	-10.29%	27.35%	22.22%
EPS Q/Q Growth	-47.87%	153.06%	5.65%	-17.56%	-12.96%	28.72%	19.83%	-21.38%	-10.53%	26.47%	25.58%
Operating Cash Flow Q/Q Growth	-60.66%	-43.43%	110.64%	-56.00%	9.84%	-7.90%	128.02%	-39.93%	55.66%	-13.27%	-12.92%
Free Cash Flow Firm Q/Q Growth	-211.92%	31.26%	-268.57%	-47.68%	-11.67%	34.76%	50.14%	13.01%	-16.36%	-71.45%	-64.80%
Invested Capital Q/Q Growth	0.24%	4.36%	3.18%	3.76%	1.04%	1.91%	0.75%	2.47%	0.92%	4.46%	4.25%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	17.11%	17.51%	17.11%	17.06%	17.28%	17.41%	17.14%	17.43%	17.42%	17.67%	17.72%
EBITDA Margin	4.40%	6.48%	5.97%	5.63%	5.23%	5.74%	5.99%	5.47%	5.25%	5.87%	6.10%
Operating Margin	2.87%	4.99%	4.92%	4.06%	4.01%	4.63%	4.79%	4.27%	3.96%	4.55%	5.04%
EBIT Margin	2.66%	4.81%	4.38%	3.91%	3.48%	4.09%	4.40%	3.75%	3.54%	4.13%	4.48%
Profit (Net Income) Margin	1.38%	3.26%	3.04%	2.64%	2.37%	2.98%	3.21%	2.67%	2.37%	2.90%	3.28%
Tax Burden Percent	50.14%	67.78%	69.49%	69.17%	69.53%	73.49%	72.74%	71.65%	68.06%	72.12%	73.61%
Interest Burden Percent	103.03%	100.09%	99.88%	97.80%	98.04%	99.08%	100.33%	99.44%	98.26%	97.43%	99.51%
Effective Tax Rate	49.89%	32.34%	30.54%	30.84%	30.43%	26.50%	27.23%	28.36%	31.98%	27.88%	26.39%
Return on Invested Capital (ROIC)	7.19%	16.70%	17.30%	14.15%	14.29%	17.23%	17.54%	15.20%	13.54%	16.35%	18.46%
ROIC Less NNEP Spread (ROIC-NNEP)	7.63%	17.66%	20.69%	15.61%	17.62%	21.33%	20.52%	19.63%	16.74%	19.86%	23.00%
Return on Net Nonoperating Assets (RNNOA)	-1.20%	-2.34%	-2.81%	-1.99%	-2.45%	-2.50%	-2.27%	-1.96%	-1.92%	-2.39%	-2.60%
Return on Equity (ROE)	5.99%	14.36%	14.49%	12.17%	11.84%	14.73%	15.27%	13.23%	11.62%	13.95%	15.86%
Cash Return on Invested Capital (CROIC)	9.44%	7.51%	3.92%	2.72%	3.74%	6.00%	8.42%	9.75%	9.87%	7.14%	4.07%
Operating Return on Assets (OROA)	6.16%	11.11%	10.43%	9.50%	8.49%	9.94%	10.81%	9.29%	8.70%	9.95%	10.93%
Return on Assets (ROA)	3.18%	7.53%	7.24%	6.42%	5.78%	7.23%	7.89%	6.62%	5.82%	6.99%	8.01%
Return on Common Equity (ROCE)	5.99%	14.36%	14.49%	12.17%	11.84%	14.73%	15.27%	13.23%	11.62%	13.95%	15.86%
Return on Equity Simple (ROE_SIMPLE)	0.00%	10.57%	11.18%	11.43%	0.00%	11.93%	12.17%	11.98%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	16	39	44	35	34	43	47	40	36	45	56
NOPAT Margin	1.44%	3.38%	3.42%	2.81%	2.79%	3.40%	3.48%	3.06%	2.70%	3.28%	3.71%
Net Nonoperating Expense Percent (NNEP)	-0.44%	-0.96%	-3.39%	-1.46%	-3.33%	-4.11%	-2.98%	-4.43%	-3.20%	-3.51%	-4.54%
Return On Investment Capital (ROIC_SIMPLE)	-	3.21%	-	-	-	3.34%	3.67%	3.02%	2.48%	3.04%	3.70%
Cost of Revenue to Revenue	82.89%	82.49%	82.89%	82.94%	82.72%	82.59%	82.86%	82.57%	82.58%	82.33%	82.28%
SG&A Expenses to Revenue	12.98%	12.47%	12.12%	12.97%	13.16%	12.75%	12.26%	13.12%	13.36%	13.10%	12.65%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	14.24%	12.52%	12.19%	13.00%	13.27%	12.78%	12.35%	13.17%	13.46%	13.12%	12.68%
Earnings before Interest and Taxes (EBIT)	30	56	57	48	43	51	60	49	47	57	67
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	49	76	77	69	64	72	82	72	70	81	91
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.17	1.83	2.30	2.34	2.44	2.38	2.34	2.74	2.64	2.91	3.57
Price to Tangible Book Value (P/TBV)	2.26	1.90	2.40	2.43	2.54	2.47	2.43	2.84	2.74	3.01	3.69
Price to Revenue (P/Rev)	0.54	0.44	0.54	0.53	0.56	0.55	0.54	0.64	0.63	0.70	0.86
Price to Earnings (P/E)	21.99	17.30	20.59	20.46	19.76	19.92	19.20	22.84	22.31	25.24	30.55
Dividend Yield	1.19%	1.40%	1.26%	2.44%	2.41%	2.41%	2.47%	2.05%	1.17%	1.02%	0.86%
Earnings Yield	4.55%	5.78%	4.86%	4.89%	5.06%	5.02%	5.21%	4.38%	4.48%	3.96%	3.27%
Enterprise Value to Invested Capital (EV/IC)	2.45	1.96	2.46	2.45	2.60	2.55	2.49	2.96	2.93	3.24	3.92
Enterprise Value to Revenue (EV/Rev)	0.50	0.41	0.51	0.51	0.54	0.53	0.51	0.61	0.60	0.68	0.84
Enterprise Value to EBITDA (EV/EBITDA)	9.08	7.38	9.15	9.10	9.26	9.36	9.07	10.92	10.69	12.01	14.68
Enterprise Value to EBIT (EV/EBIT)	12.95	10.52	12.99	12.94	13.03	13.31	12.90	15.59	15.23	17.14	20.92
Enterprise Value to NOPAT (EV/NOPAT)	18.51	15.19	18.33	18.39	17.40	16.99	16.38	19.22	19.01	21.65	26.08
Enterprise Value to Operating Cash Flow (EV/OCF)	8.57	6.89	6.20	10.34	12.76	12.90	12.63	14.34	12.11	12.45	17.22
Enterprise Value to Free Cash Flow (EV/FCFF)	26.45	26.88	65.91	94.89	73.74	44.58	30.71	31.27	30.56	47.32	102.22
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.13	0.13	0.13	0.13	0.12	0.11	0.10	0.10	0.16	0.14	0.13
Long-Term Debt to Equity	0.11	0.09	0.09	0.09	0.08	0.08	0.08	0.07	0.12	0.11	0.10
Financial Leverage	-0.16	-0.13	-0.14	-0.13	-0.14	-0.12	-0.11	-0.10	-0.11	-0.12	-0.11
Leverage Ratio	1.82	1.86	1.84	1.81	1.81	1.84	1.82	1.80	1.81	1.82	1.81
Compound Leverage Factor	1.87	1.86	1.83	1.77	1.77	1.82	1.83	1.79	1.78	1.77	1.80
Debt to Total Capital	11.82%	11.76%	11.78%	11.70%	10.97%	9.62%	9.46%	9.12%	13.75%	12.60%	11.14%
Short-Term Debt to Total Capital	2.30%	3.63%	3.53%	3.77%	3.48%	2.33%	2.59%	2.67%	3.52%	2.97%	2.53%
Long-Term Debt to Total Capital	9.52%	8.13%	8.25%	7.93%	7.49%	7.30%	6.86%	6.45%	10.23%	9.63%	8.61%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	88.18%	88.24%	88.22%	88.30%	89.03%	90.38%	90.54%	90.88%	86.25%	87.40%	88.86%
Debt to EBITDA	0.61	0.58	0.56	0.54	0.48	0.44	0.43	0.42	0.67	0.62	0.53
Net Debt to EBITDA	-0.81	-0.53	-0.50	-0.36	-0.33	-0.39	-0.47	-0.52	-0.45	-0.46	-0.47
Long-Term Debt to EBITDA	0.49	0.40	0.39	0.36	0.33	0.33	0.31	0.30	0.50	0.47	0.41
Debt to NOPAT	1.25	1.19	1.12	1.08	0.91	0.79	0.77	0.74	1.19	1.11	0.94
Net Debt to NOPAT	-1.65	-1.08	-1.01	-0.72	-0.63	-0.70	-0.85	-0.92	-0.80	-0.84	-0.83
Long-Term Debt to NOPAT	1.00	0.82	0.79	0.73	0.62	0.60	0.56	0.52	0.89	0.85	0.73
Altman Z-Score	4.57	4.27	4.66	4.79	5.04	4.99	5.03	5.37	5.08	5.17	5.67
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.38	1.25	1.20	1.19	1.22	1.26	1.25	1.28	1.34	1.33	1.29
Quick Ratio	0.55	0.40	0.40	0.35	0.36	0.35	0.38	0.40	0.46	0.43	0.41
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-20	-14	-50	-74	-82	-54	-27	-23	-27	-46	-76
Operating Cash Flow to CapEx	158.59%	123.63%	123.43%	101.95%	159.98%	136.92%	255.17%	136.08%	151.06%	185.39%	142.43%
Free Cash Flow to Firm to Interest Expense	-7.25	-4.80	-15.12	-20.54	-25.10	-19.87	-10.52	-8.41	-7.68	-10.49	-19.29
Operating Cash Flow to Interest Expense	26.81	14.59	26.29	10.64	12.79	14.30	34.62	19.11	23.34	16.12	15.67
Operating Cash Flow Less CapEx to Interest Expense	9.90	2.79	4.99	0.20	4.80	3.86	21.05	5.07	7.89	7.42	4.67
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	2.31	2.31	2.38	2.43	2.44	2.43	2.46	2.48	2.46	2.41	2.44
Accounts Receivable Turnover	281.95	248.53	258.05	292.40	267.42	242.68	252.48	264.26	290.79	243.03	254.95
Inventory Turnover	7.81	7.20	8.14	8.30	8.13	7.43	7.99	7.99	8.00	7.40	7.77
Fixed Asset Turnover	5.49	5.55	5.50	5.48	5.50	5.54	5.40	5.42	5.45	5.48	5.45
Accounts Payable Turnover	8.48	7.73	8.48	8.76	8.66	7.82	8.37	8.63	8.77	8.04	8.64
Days Sales Outstanding (DSO)	1.29	1.47	1.41	1.25	1.36	1.50	1.45	1.38	1.26	1.50	1.43
Days Inventory Outstanding (DIO)	46.76	50.67	44.84	43.98	44.88	49.14	45.68	45.71	45.65	49.35	46.99
Days Payable Outstanding (DPO)	43.05	47.22	43.06	41.66	42.14	46.67	43.63	42.32	41.60	45.41	42.23
Cash Conversion Cycle (CCC)	5.00	4.92	3.19	3.57	4.10	3.98	3.49	4.77	5.30	5.44	6.19
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	902	941	971	1,007	1,018	1,037	1,045	1,071	1,081	1,129	1,177
Invested Capital Turnover	4.99	4.95	5.06	5.04	5.12	5.06	5.04	4.97	5.02	4.98	4.97
Increase / (Decrease) in Invested Capital	36	53	94	108	116	96	74	64	63	92	132
Enterprise Value (EV)	2,206	1,847	2,386	2,465	2,649	2,645	2,606	3,170	3,165	3,661	4,617
Market Capitalization	2,402	1,978	2,517	2,562	2,745	2,754	2,741	3,321	3,299	3,802	4,765
Book Value per Share	$35.65	$35.88	$35.85	$35.73	$36.65	$37.76	$38.24	$39.48	$40.56	$42.24	$43.26
Tangible Book Value per Share	$34.27	$34.45	$34.43	$34.32	$35.24	$36.35	$36.83	$38.07	$39.15	$40.84	$41.85
Total Capital	1,255	1,226	1,240	1,241	1,261	1,282	1,295	1,336	1,446	1,493	1,500
Total Debt	148	144	146	145	138	123	122	122	199	188	167
Total Long-Term Debt	119	100	102	98	94	94	89	86	148	144	129
Net Debt	-196	-132	-132	-96	-95	-109	-135	-151	-133	-142	-147
Capital Expenditures (CapEx)	46	33	70	37	26	28	34	39	54	38	44
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-62	-45	-84	-56	-31	-11	-44	-31	-26	-22	-40
Debt-free Net Working Capital (DFNWC)	272	220	183	175	196	215	207	235	299	308	275
Net Working Capital (NWC)	243	176	139	128	152	185	173	199	248	264	237
Net Nonoperating Expense (NNE)	0.72	1.34	4.92	2.03	5.16	5.39	3.73	5.12	4.34	5.22	6.43
Net Nonoperating Obligations (NNO)	-205	-141	-123	-88	-105	-121	-127	-143	-166	-176	-156
Total Depreciation and Amortization (D&A)	19	19	20	21	21	21	22	23	23	24	24
Debt-free, Cash-free Net Working Capital to Revenue	-1.42%	-1.00%	-1.81%	-1.16%	-0.63%	-0.21%	-0.86%	-0.60%	-0.50%	-0.40%	-0.72%
Debt-free Net Working Capital to Revenue	6.15%	4.87%	3.91%	3.65%	3.99%	4.29%	4.08%	4.54%	5.68%	5.71%	4.97%
Net Working Capital to Revenue	5.50%	3.88%	2.97%	2.67%	3.10%	3.70%	3.41%	3.85%	4.71%	4.89%	4.28%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.49	$1.24	$1.31	$1.08	$0.94	$1.21	$1.45	$1.14	$1.02	$1.29	$1.62
Adjusted Weighted Average Basic Shares Outstanding	30.76M	30.27M	29.92M	29.97M	30.03M	30.02M	30.06M	30.07M	30.06M	30.17M	30.23M
Adjusted Diluted Earnings per Share	$0.49	$1.24	$1.31	$1.08	$0.94	$1.21	$1.45	$1.14	$1.02	$1.29	$1.62
Adjusted Weighted Average Diluted Shares Outstanding	30.79M	30.27M	29.92M	29.97M	30.03M	30.02M	30.07M	30.08M	30.06M	30.18M	30.25M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	30.16M	30.52M	30.65M	30.64M	30.69M	30.66M	30.75M	30.75M	30.89M	30.82M	30.90M
Normalized Net Operating Profit after Tax (NOPAT)	16	39	44	35	35	43	48	40	36	46	56
Normalized NOPAT Margin	1.46%	3.38%	3.44%	2.83%	2.87%	3.42%	3.53%	3.07%	2.74%	3.30%	3.73%
Pre Tax Income Margin	2.74%	4.81%	4.37%	3.82%	3.41%	4.05%	4.41%	3.72%	3.48%	4.03%	4.46%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	10.99	19.92	17.18	13.42	13.04	19.07	23.63	17.86	13.40	12.93	16.93
NOPAT to Interest Expense	5.94	13.99	13.42	9.65	10.46	15.89	18.71	14.58	10.19	10.27	14.02
EBIT Less CapEx to Interest Expense	-5.92	8.11	-4.12	2.98	5.04	8.63	10.06	3.82	-2.05	4.24	5.92
NOPAT Less CapEx to Interest Expense	-10.96	2.18	-7.88	-0.79	2.47	5.45	5.15	0.54	-5.26	1.57	3.02
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	26.13%	0.00%	26.22%	50.07%	47.64%	0.00%	47.47%	25.51%	26.19%	0.00%	26.28%
Augmented Payout Ratio	37.91%	71.30%	90.65%	112.96%	100.56%	4.92%	52.72%	30.67%	30.73%	5.63%	32.54%

Financials Breakdown Chart

Key Financial Trends

PriceSmart (NASDAQ: PSMT) has shown a pattern of growth and cash generation over the four-year window provided, with solid profitability and a steady balance sheet. Here are the key trends and observations drawn from the quarterly statements across the period.

Four-year revenue growth: Operating revenues have trended higher over the period, with Q1 2026 revenue around 1.383 billion versus roughly 1.093 billion in the early 2023-2022 period, indicating meaningful top-line expansion.
Healthy gross margins: Gross margin has remained in the mid-teens to high-teens range (roughly 17%–18%), reflected by gross profit levels that align with a stable margin on rising revenue.
Consistent profitability: Net income attributable to common shareholders has been positive across the quarters shown, including Q1 2026 (about $40.2 million) and other recent periods, signaling durable profitability.
Solid operating cash flow: Cash generated from continuing operating activities has been robust in multiple quarters (for example, around $71–82 million in some quarters), supporting ongoing liquidity and potential for shareholder-friendly actions.
Strong liquidity and capital base: Cash and equivalents sit around $206 million in Q1 2026, with total current assets near $1.05 billion and total equity around $1.30 billion, indicating a comfortable liquidity cushion and solid equity base.
Manageable leverage and earnings per share growth: Long-term debt remains modest (around $144 million) relative to equity and cash flow, and quarterly earnings per share have trended higher in several periods (e.g., basic and diluted EPS around the $1.20–$1.50 range in several quarters), supporting a constructive profitability trajectory.
Dividend and capital returns: PriceSmart has a history of returning capital to shareholders via dividends (for example, cash dividends per share around $0.63 in recent quarters), which is positive for income-focused investors but does reduce available cash for other uses in the short term.
Inventory and working capital dynamics: Inventories are relatively elevated for a typical retail/export model (with inventories net around several hundred million dollars in latest periods), reflecting the store-based, multi-country footprint and seasonality; this is a neutral factor tied to operating model and turnover rates.
Investing cash flow headwinds: Cash outflows for investing activities have been sizable, driven by purchasing Property, Plant & Equipment and investments. For example, investing cash outflows have ranged from the tens of millions to around $90 million in some quarters, which reduces near-term free cash flow.
Financing cash flow headwinds: Net cash from financing activities has often been negative, reflecting debt management and dividends; while this supports liquidity and returns over time, it weighs on near-term cash flow dynamics.

05/19/26 01:45 PM ETAI Generated. May Contain Errors.

PriceSmart Financials - Frequently Asked Questions

According to the most recent income statement we have on file, PriceSmart's fiscal year ends in August. Their fiscal year 2025 ended on August 31, 2025.

PriceSmart's net income appears to be on an upward trend, with a most recent value of $147.89 million in 2025, rising from $89.12 million in 2015. The previous period was $138.88 million in 2024. See where experts think PriceSmart is headed by visiting PriceSmart's forecast page.

PriceSmart's total operating income in 2025 was $232.51 million, based on the following breakdown:

Total Gross Profit: $914.37 million
Total Operating Expenses: $681.86 million

Over the last 10 years, PriceSmart's total revenue changed from $2.80 billion in 2015 to $5.27 billion in 2025, a change of 88.0%.

PriceSmart's total liabilities were at $1.02 billion at the end of 2025, a 13.6% increase from 2024, and a 140.6% increase since 2015.

In the past 10 years, PriceSmart's cash and equivalents has ranged from $93.46 million in 2018 to $299.48 million in 2020, and is currently $241.02 million as of their latest financial filing in 2025.

Over the last 10 years, PriceSmart's book value per share changed from 18.98 in 2015 to 40.56 in 2025, a change of 113.7%.

Related Companies

Financial statements for NASDAQ:PSMT last updated on 4/13/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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PriceSmart (PSMT) Financials

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