Stock Analysis on Net
Stock Analysis on Net

e.l.f. Beauty, Inc. (NYSE:ELF)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

e.l.f. Beauty, Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

Microsoft Excel
Mar 31, 2024 Mar 31, 2023 Mar 31, 2022 Mar 31, 2021 Mar 31, 2020
Current portion of long-term debt and finance lease obligations 8.88 0.94 1.17 3.34 2.77
Accounts payable 7.18 5.28 3.89 3.22 2.73
Accrued expenses 3.35 3.82 4.03 4.37 2.76
Accrued inventory 1.46 0.22 0.00 0.00 0.00
Accrued marketing 2.59 3.99 0.00 0.00 0.00
Current portion of operating lease liabilities 0.62 0.76 0.89 0.88 0.68
Accrued compensation 1.54 2.20 2.33 2.22 2.11
Taxes payable 0.51 0.48 0.43 0.00 0.00
Other current liabilities 0.35 0.45 0.41 1.02 0.23
Accrued expenses and other current liabilities 10.43% 11.92% 8.09% 8.48% 5.77%
Current liabilities 26.49% 18.13% 13.14% 15.05% 11.28%
Long-term debt and finance lease obligations 14.33 10.22 18.41 22.62 27.83
Deferred tax liabilities 0.32 0.63 1.94 2.77 4.83
Long-term operating lease obligations 1.90 1.88 3.18 4.12 2.48
Other long-term liabilities 0.05 0.13 0.16 0.12 0.13
Long-term liabilities 16.61% 12.86% 23.69% 29.63% 35.27%
Total liabilities 43.10% 30.99% 36.84% 44.68% 46.55%
Common stock, par value of $0.01 per share 0.05 0.09 0.10 0.10 0.11
Additional paid-in capital 82.92 139.77 160.82 158.89 166.23
Accumulated other comprehensive loss 0.00 0.00 0.00 0.00 0.00
Accumulated deficit -26.06 -70.85 -97.76 -103.67 -112.89
Stockholders’ equity 56.90% 69.01% 63.16% 55.32% 53.45%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2024-03-31), 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. e.l.f. Beauty, Inc. current liabilities as a percentage of total liabilities and stockholders’ equity increased from 2022 to 2023 and from 2023 to 2024.
Long-term liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. e.l.f. Beauty, Inc. long-term liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2022 to 2023 but then slightly increased from 2023 to 2024.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. e.l.f. Beauty, Inc. total liabilities as a percentage of total liabilities and stockholders’ equity decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Stockholders’ equity Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. e.l.f. Beauty, Inc. stockholders’ equity as a percentage of total liabilities and stockholders’ equity increased from 2022 to 2023 but then decreased significantly from 2023 to 2024.