Balance Sheet: Liabilities and Stockholders’ Equity

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.

Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.

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

US$ in thousands

	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	100,307)	5,575)	5,786)	16,281)	12,568)
Accounts payable	81,075)	31,427)	19,227)	15,699)	12,390)
Accrued expenses	37,782)	22,726)	19,938)	21,300)	12,518)
Accrued inventory	16,478)	1,330)	—)	—)	—)
Accrued marketing	29,282)	23,761)	—)	—)	—)
Current portion of operating lease liabilities	7,016)	4,510)	4,391)	4,292)	3,083)
Accrued compensation	17,423)	13,098)	11,532)	10,805)	9,542)
Taxes payable	5,814)	2,851)	2,128)	—)	—)
Other current liabilities	3,938)	2,698)	2,015)	4,954)	1,022)
Accrued expenses and other current liabilities	117,733)	70,974)	40,004)	41,351)	26,165)
Current liabilities	299,115)	107,976)	65,017)	73,331)	51,123)
Long-term debt and finance lease obligations	161,819)	60,881)	91,080)	110,255)	126,088)
Deferred tax liabilities	3,666)	3,742)	9,593)	13,479)	21,892)
Long-term operating lease obligations	21,459)	11,201)	15,744)	20,084)	11,239)
Other long-term liabilities	616)	784)	769)	598)	591)
Long-term liabilities	187,560)	76,608)	117,186)	144,416)	159,810)
Total liabilities	486,675)	184,584)	182,203)	217,747)	210,933)
Common stock, par value of $0.01 per share	555)	535)	515)	504)	489)
Additional paid-in capital	936,403)	832,481)	795,443)	774,441)	753,213)
Accumulated other comprehensive loss	(50)	—)	—)	—)	—)
Accumulated deficit	(294,336)	(421,999)	(483,529)	(505,299)	(511,531)
Stockholders’ equity	642,572)	411,017)	312,429)	269,646)	242,171)
Total liabilities and stockholders’ equity	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).

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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 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 decreased from 2022 to 2023 but then increased from 2023 to 2024 exceeding 2022 level.
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 increased from 2022 to 2023 and from 2023 to 2024.
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 increased from 2022 to 2023 and from 2023 to 2024.

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

Balance Sheet: Liabilities and Stockholders’ Equity