Balance Sheet: Assets

The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.

Assets are resources controlled by the company as a result of past events and from which future economic benefits are expected to flow to the entity.

e.l.f. Beauty, Inc., consolidated balance sheet: assets

US$ in thousands

	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020
Cash and cash equivalents	108,183)	120,778)	43,353)	57,768)	46,167)
Accounts receivable, net	123,797)	67,928)	45,567)	40,185)	29,721)
Inventory, net	191,489)	81,323)	84,498)	56,810)	46,209)
Prepaid expenses and other current assets	53,608)	33,296)	19,611)	15,381)	10,263)
Current assets	477,077)	303,325)	193,029)	170,144)	132,360)
Property and equipment, net	13,974)	7,874)	10,577)	13,770)	17,171)
Finance lease assets	—)	245)	664)	1,100)	2,094)
Property and equipment, net, including finance lease assets	13,974)	8,119)	11,241)	14,870)	19,265)
Intangible assets, net	225,094)	78,041)	86,163)	94,286)	102,410)
Goodwill	340,600)	171,620)	171,620)	171,620)	171,321)
Other assets	72,502)	34,496)	32,579)	36,473)	27,748)
Noncurrent assets	652,170)	292,276)	301,603)	317,249)	320,744)
Total assets	1,129,247)	595,601)	494,632)	487,393)	453,104)

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).

Assets: Selected Items

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Balance sheet item	Description	The company
Current assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	e.l.f. Beauty, Inc. current assets increased from 2022 to 2023 and from 2023 to 2024.
Property and equipment, net, including finance lease assets	Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.	e.l.f. Beauty, Inc. property and equipment, net, including finance lease assets decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Noncurrent assets	Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.	e.l.f. Beauty, Inc. noncurrent assets decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
Total assets	Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.	e.l.f. Beauty, Inc. total assets increased from 2022 to 2023 and from 2023 to 2024.

Current Assets: Selected Items

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Balance sheet item	Description	The company
Cash and cash equivalents	Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.	e.l.f. Beauty, Inc. cash and cash equivalents increased from 2022 to 2023 but then slightly decreased from 2023 to 2024.
Accounts receivable, net	Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.	e.l.f. Beauty, Inc. accounts receivable, net increased from 2022 to 2023 and from 2023 to 2024.
Inventory, net	Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.	e.l.f. Beauty, Inc. inventory, net decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.

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

Balance Sheet: Assets

Assets: Selected Items

Current Assets: Selected Items