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PriceSmart (PSMT)
The export includes the complete available history of financial statements and ratios. Numbers are provided in full, without million or billion abbreviations, in their original reporting units.
CSV downloads as a ZIP archive with one file for each report and frequency.
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PriceSmart Balance Sheet 2026-2008 | PSMT
Brief overview of PriceSmart's balance sheet structure
The review uses the five latest available annual reports between 2022 and 2026.
Assets added +43.9%, reaching $2.6 billion from $1.8 billion five periods earlier; annual growth near 9.5% remained solid.
Liabilities followed the scale of the balance sheet: +40.4% versus +43.9% for assets. Leverage did not change materially.
Equity funds 55.9% of assets versus 54.8% initially. This creates a conservative balance sheet structure.
The period ended with net cash: net debt stood at -$110 million. This supports financial flexibility.
Cash represents 8.5% of assets versus 13.1% initially, showing how the immediate liquidity reserve changed.
Retained earnings reached $1.1 billion, changing +52.4% over the period. A positive accumulated result supports equity.
Overall picture
PriceSmart shows a high-quality balance sheet profile, with adequate internal capital and room for maneuver.
Annual Balance Sheet PriceSmart
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Net Debt |
-110 M | -85.2 M | 5 M | -113 M | -127 M | -83.4 M | -178 M | -13.1 M | 9.12 M | -56.1 M | -111 M | -66.5 M | -45.7 M | -48.9 M | -12.6 M | -6.34 M | -12.6 M | - | - |
Long Term Debt |
103 M | 148 M | 94.4 M | 119 M | 104 M | 110 M | 113 M | 63.7 M | 87.7 M | 87.9 M | 73.5 M | 73.4 M | 79.6 M | 60.3 M | 71.4 M | 60.5 M | 53 M | - | - |
Long Term Debt Current |
7.85 M | 7.93 M | 35.9 M | 7.62 M | 7.49 M | 8.53 M | 8.59 M | 25.9 M | 14.9 M | 18.4 M | 14.6 M | 17.2 M | 11.8 M | 12.8 M | 7.24 M | 7.77 M | 7.72 M | - | - |
Total Non Current Liabilities |
293 M | 296 M | 220 M | 264 M | 238 M | 256 M | 256 M | 90.7 M | 108 M | 105 M | 90.8 M | 88 M | 89.8 M | 70.1 M | 82.1 M | 70.3 M | 61 M | - | - |
Total Current Liabilities |
855 M | 726 M | 680 M | 634 M | 579 M | 534 M | 568 M | 407 M | 349 M | 363 M | 368 M | 337 M | 302 M | 275 M | 235 M | 218 M | 175 M | - | - |
Total Liabilities |
1.15 B | 1.02 B | 900 M | 899 M | 817 M | 790 M | 824 M | 498 M | 458 M | 469 M | 459 M | 425 M | 392 M | 345 M | 317 M | 288 M | 237 M | - | - |
Deferred Revenue |
52.2 M | 43.1 M | 38.1 M | 32.6 M | 29.2 M | 26.9 M | 23.5 M | 25.3 M | 23 M | 22.1 M | 20.9 M | 20.2 M | 17.9 M | 16.5 M | 13.7 M | 11.4 M | 9.73 M | - | - |
Retained Earnings |
1.12 B | 999 M | 890 M | 818 M | 737 M | 659 M | 582 M | 526 M | 474 M | 420 M | 351 M | 284 M | 216 M | 144 M | 77.7 M | 28.2 M | -15.6 M | - | - |
Total Assets |
2.6 B | 2.27 B | 2.02 B | 2.01 B | 1.81 B | 1.71 B | 1.66 B | 1.3 B | 1.22 B | 1.18 B | 1.1 B | 992 M | 940 M | 826 M | 736 M | 664 M | 573 M | - | - |
Cash and Cash Equivalents |
221 M | 241 M | 125 M | 240 M | 238 M | 202 M | 299 M | 103 M | 93.5 M | 89.8 M | 200 M | 157 M | 137 M | 122 M | 91.2 M | 76.8 M | 73.3 M | 44.2 M | 48.1 M |
Book Value |
1.46 B | 1.25 B | 1.12 B | 1.11 B | 991 M | 916 M | 833 M | 798 M | 759 M | 709 M | 638 M | 567 M | 548 M | 481 M | 419 M | 376 M | 336 M | - | - |
Total Shareholders Equity |
1.46 B | 1.25 B | 1.12 B | 1.11 B | 991 M | 915 M | 832 M | 797 M | 758 M | 709 M | 638 M | 567 M | 548 M | 481 M | 419 M | 376 M | 336 M | 301 M | 275 M |
Annual performance
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All numbers in USD currency
Quarterly Balance Sheet PriceSmart
| 2026-Q4 | 2026-Q3 | 2026-Q2 | 2026-Q1 | 2025-Q4 | 2025-Q3 | 2025-Q2 | 2025-Q1 | 2024-Q4 | 2024-Q3 | 2024-Q2 | 2024-Q1 | 2023-Q4 | 2023-Q3 | 2023-Q2 | 2023-Q1 | 2022-Q4 | 2022-Q3 | 2022-Q2 | 2022-Q1 | 2021-Q4 | 2021-Q3 | 2021-Q2 | 2021-Q1 | 2020-Q4 | 2020-Q3 | 2020-Q2 | 2020-Q1 | 2019-Q4 | 2019-Q3 | 2019-Q2 | 2019-Q1 | 2018-Q4 | 2018-Q3 | 2018-Q2 | 2018-Q1 | 2017-Q4 | 2017-Q3 | 2017-Q2 | 2017-Q1 | 2016-Q4 | 2016-Q3 | 2016-Q2 | 2016-Q1 | 2015-Q4 | 2015-Q3 | 2015-Q2 | 2015-Q1 | 2014-Q4 | 2014-Q3 | 2014-Q2 | 2014-Q1 | 2013-Q4 | 2013-Q3 | 2013-Q2 | 2013-Q1 | 2012-Q4 | 2012-Q3 | 2012-Q2 | 2012-Q1 | 2011-Q4 | 2011-Q3 | 2011-Q2 | 2011-Q1 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Long Term Debt |
139 M | 134 M | 135 M | 129 M | 122 M | 119 M | 106 M | 108 M | 104 M | 108 M | 108 M | 121 M | 122 M | 114 M | 113 M | 116 M | 118 M | 122 M | 123 M | 125 M | 129 M | 132 M | 130 M | 124 M | 124 M | 126 M | 127 M | 122 M | 89.6 M | 93 M | 96 M | 99.3 M | 103 M | 106 M | 96.7 M | 98.6 M | 106 M | 125 M | 117 M | 84.5 M | 88.1 M | 87.6 M | 91.1 M | 94.4 M | 90.5 M | 102 M | 105 M | 96.3 M | 91.4 M | 94.1 M | 60.2 M | 63.3 M | 73 M | 75.9 M | 79.2 M | 81 M | 78.7 M | 73.3 M | 76.4 M | 63.5 M | 68.2 M | 60 M | 60.5 M | 60.5 M |
Total Non Current Liabilities |
293 M | 294 M | 298 M | 300 M | 296 M | 228 M | 218 M | 222 M | 220 M | 231 M | 234 M | 242 M | 264 M | 256 M | 256 M | 250 M | 238 M | 246 M | 259 M | 253 M | 256 M | 249 M | 254 M | 252 M | 256 M | 262 M | 258 M | 236 M | 90.7 M | 92.5 M | 92.1 M | 101 M | 108 M | 120 M | 104 M | 97.5 M | 105 M | 121 M | 119 M | 86.5 M | 90.8 M | 88.7 M | 91.4 M | 94 M | 87.6 M | 87 M | 101 M | 96.4 M | 90.9 M | 89 M | 51.7 M | 56.6 M | 70.1 M | 77.8 M | 82.5 M | 83.8 M | 82.1 M | 83.4 M | 88.4 M | 73.7 M | 71.1 M | 68.8 M | - | - |
Total Liabilities |
1.15 B | 1.13 B | 1.1 B | 1.09 B | 1.02 B | 930 M | 920 M | 929 M | 900 M | 925 M | 943 M | 947 M | 899 M | 844 M | 842 M | 862 M | 817 M | 824 M | 819 M | 847 M | 790 M | 732 M | 756 M | 811 M | 824 M | 755 M | 679 M | 706 M | 498 M | 483 M | 485 M | 511 M | 458 M | 496 M | 460 M | 491 M | 469 M | 454 M | 485 M | 463 M | 459 M | 438 M | 422 M | 456 M | 425 M | 442 M | 432 M | 476 M | 390 M | 375 M | 336 M | 376 M | 345 M | 329 M | 350 M | 359 M | 317 M | 316 M | 316 M | 306 M | 288 M | 269 M | 288 M | 288 M |
Deferred Revenue |
52.2 M | 50.5 M | 49.9 M | 44.9 M | 43.1 M | 43.4 M | 43.4 M | 39 M | 38.1 M | 37.8 M | 38.3 M | 33.9 M | 32.6 M | 32.5 M | 32.7 M | 29.6 M | 29.2 M | 29.6 M | 30.8 M | 28.1 M | 26.9 M | 27.3 M | 28.3 M | 25.1 M | 23.5 M | 24.2 M | 27.1 M | 25.1 M | 25.3 M | 25.1 M | 24.7 M | 22.6 M | 23 M | 23.8 M | 24.3 M | 22.2 M | 22.1 M | 22.3 M | 22.9 M | 20.9 M | 20.9 M | 21.1 M | 21.8 M | 20.4 M | 20.2 M | 21.2 M | 22 M | 20.2 M | 17.9 M | 17.8 M | 18 M | 17.2 M | 16.5 M | 16.6 M | 16.7 M | 15 M | 13.7 M | 13.1 M | 13.2 M | 12 M | 11.4 M | 11 M | 11.4 M | 11.4 M |
Retained Earnings |
1.12 B | 1.09 B | 1.05 B | 1.04 B | 999 M | 968 M | 933 M | 928 M | 890 M | 861 M | 859 M | 856 M | 818 M | 802 M | 772 M | 770 M | 737 M | 713 M | 694 M | 689 M | 659 M | 639 M | 617 M | 610 M | 582 M | 562 M | 550 M | 546 M | 526 M | 505 M | 491 M | 489 M | 474 M | 455 M | 436 M | 443 M | 421 M | 401 M | 382 M | 376 M | 351 M | 329 M | 312 M | 307 M | 284 M | 261 M | 240 M | 236 M | 216 M | 194 M | 172 M | 165 M | 144 M | 123 M | 104 M | 79.6 M | 77.7 M | 60 M | 44.3 M | 42.2 M | 28.2 M | 15.5 M | 28.2 M | 28.2 M |
Total Assets |
2.6 B | 2.52 B | 2.44 B | 2.39 B | 2.27 B | 2.14 B | 2.09 B | 2.09 B | 2.02 B | 2.02 B | 2.04 B | 2.03 B | 2.01 B | 1.93 B | 1.89 B | 1.89 B | 1.81 B | 1.79 B | 1.77 B | 1.79 B | 1.71 B | 1.63 B | 1.63 B | 1.68 B | 1.66 B | 1.57 B | 1.5 B | 1.52 B | 1.3 B | 1.26 B | 1.26 B | 1.28 B | 1.22 B | 1.25 B | 1.19 B | 1.22 B | 1.18 B | 1.14 B | 1.16 B | 1.12 B | 1.1 B | 1.05 B | 1.01 B | 1.05 B | 991 M | 1.02 B | 986 M | 1.04 B | 937 M | 899 M | 834 M | 881 M | 826 M | 792 M | 793 M | 780 M | 736 M | 716 M | 698 M | 688 M | 664 M | 638 M | 664 M | 688 M |
Cash and Cash Equivalents |
265 M | 255 M | 195 M | 250 M | 285 M | 183 M | 146 M | 136 M | 136 M | 140 M | 183 M | 187 M | 252 M | 236 M | 281 M | 251 M | 251 M | 223 M | 195 M | 193 M | 215 M | 198 M | 188 M | 212 M | 304 M | 266 M | 137 M | 115 M | 106 M | 114 M | 98.1 M | 88.4 M | 96.9 M | 90.9 M | 96.9 M | 93.2 M | 166 M | 196 M | 186 M | 179 M | 203 M | 203 M | 173 M | 140 M | 159 M | 146 M | 119 M | 119 M | 166 M | 124 M | 75.3 M | 77.2 M | 122 M | 92.4 M | 101 M | 84.4 M | 91.2 M | 105 M | 90.8 M | 58.3 M | 76.8 M | 65.8 M | 76.8 M | 58.3 M |
Book Value |
1.46 B | 1.39 B | 1.33 B | 1.3 B | 1.25 B | 1.21 B | 1.17 B | 1.16 B | 1.12 B | 1.1 B | 1.09 B | 1.08 B | 1.11 B | 1.09 B | 1.04 B | 1.03 B | 991 M | 968 M | 954 M | 942 M | 916 M | 900 M | 875 M | 867 M | 833 M | 820 M | 819 M | 818 M | 798 M | 779 M | 774 M | 766 M | 759 M | 751 M | 731 M | 732 M | 709 M | 689 M | 672 M | 655 M | 638 M | 612 M | 587 M | 591 M | 567 M | 574 M | 553 M | 561 M | 548 M | 524 M | 498 M | 505 M | 481 M | 464 M | 443 M | 421 M | 419 M | 400 M | 381 M | 382 M | 376 M | 368 M | 376 M | 400 M |
Total Shareholders Equity |
1.46 B | 1.39 B | 1.33 B | 1.3 B | 1.25 B | 1.21 B | 1.17 B | 1.16 B | 1.12 B | 1.1 B | 1.09 B | 1.08 B | 1.11 B | 1.09 B | 1.04 B | 1.03 B | 991 M | 968 M | 954 M | 942 M | 916 M | 900 M | 875 M | 867 M | 833 M | 820 M | 819 M | 818 M | 798 M | 779 M | 774 M | 766 M | 759 M | 751 M | 731 M | 732 M | 709 M | 689 M | 672 M | 655 M | 638 M | 612 M | 587 M | 592 M | 567 M | 574 M | 554 M | 561 M | 548 M | 524 M | 498 M | 505 M | 481 M | 464 M | 443 M | 421 M | 419 M | 400 M | 381 M | 382 M | 376 M | 368 M | 376 M | 376 M |
Quarterly performance
Select metrics to display
All numbers in USD currency
Balance Sheet is a fundamental financial report of PriceSmart, providing a complete picture of the company’s financial position at a specific point in time. Unlike the income statement, which records the results of operations over a certain period, the balance sheet shows what assets the company owns, what liabilities it has to creditors, and what equity is available to the owners.
For an investor, the balance sheet is important because it allows assessing the company’s financial stability, understanding how much debt it carries, and how dependent it is on borrowed financing. It helps calculate key liquidity and leverage ratios. When analyzing, attention should be paid to the debt-to-equity ratio (Debt/Equity), the amount of cash on the balance sheet, and the ratio of current liabilities to liquid assets.
Features of balance sheet analysis- Vertical and horizontal analysis
Vertical analysis shows the structure of the balance sheet as a percentage of total assets or liabilities, while horizontal analysis shows the dynamics of changes over multiple periods. - Asset quality
It is important to evaluate not only the amount of assets but also their liquidity and realizability. - Accounting for off-balance sheet liabilities
Some liabilities may not be directly reflected in the balance sheet, which requires additional attention.
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