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Financial statements

PAR TECHNOLOGY CORP financial statements

Income statement, balance sheet and cash flow statement for the last 10 fiscal years, taken from the XBRL data PAR TECHNOLOGY CORP files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Revenue230233201187214283262277350456
Cost of revenue183182164150174221181187204258
Gross profit46.25137.537.439.362.181.789.4146198
Research and development11.61212.413.419.334.648.658.467.381.8
Selling, general and administrative31.438.235.838.146.284101
Selling and marketing24.234.938.541.748.9
General and administrative59.869.872.1109123
Operating expenses4451.147.851.663.3116151161225267
Operating income2.21-0.12-10.3-14.2-23.9-53.9-69.1-71.7-79.1-68.8
Interest expense109.8313.98.69
Other non-operating income1.320.630.68-0.450.81-1.28-1.22-0.491.15-1.12
Pre-tax income3.650.39-9.98-19.2-39.5-85.2-78.9-79.8-94.7-81.7
Income tax1.15414.1-3.63-2.99-9.421.131.85-4.772.92
Income from continuing operations2.5-3.61-24.1-80.1-81.6-89.9-84.7
Net income1.78-3.39-24.1-15.6-36.6-75.8-69.3-69.8-4.99-84.5
EBITDA6.843.91-5.55-9.46-13.8-32.5-43.4-44.7-41.2-19.8
EPS, basic0.11-0.22-1.50-0.96-1.92-3.02-2.55-2.53-0.14-2.09
EPS, diluted0.11-0.22-1.50-0.96-1.92-3.02-2.55-2.53-0.14-2.09
Shares, basic (weighted)15.715.91616.21925.127.227.634.240.5
Shares, diluted (weighted)15.715.91616.21925.127.227.634.240.5

Balance sheet

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Cash and equivalents9.066.63.492818118870.337.210879.6
Short-term investments040.337.20.520.58
Receivables30.730.126.241.843506042.759.781.7
Inventory26.221.722.719.321.635.137.623.621.927.4
Other current assets4.034.213.254.433.639.538.578.1214.429.5
Total current assets8262.655.793.6249283224181218233
Property, plant and equipment7.0410.812.614.413.913.71315.514.113.3
Lease right-of-use assets3.022.574.354.063.178.228.18
Goodwill11.111.111.141.441.2457486489887898
Intangible assets1112.110.932.933.111911194237203
Other non-current assets3.794.314.54.354.06111617.615.613.3
Total assets12511594.71903448888558031,3811,369
Accounts payable16.714.312.616.412.820.823.325.634.839.3
Accrued liabilities4.683.932.113.182.615.046.533.5313.912.4
Deferred revenue10.29.8512.19.5114.410.69.324.927.9
Short-term debt0.190.200.630.670.710020
Total current liabilities46.835.940.942.14060.567.880.2112141
Long-term debt0.380.19062.4106306389378368374
Lease liabilities1.021.462.442.872.156.056.44
Other non-current liabilities7.716.873.417.3157.4114.73.621.220.9
Total liabilities54.945.648.7117155384480470509544
Total debt0.570.38063107307389378368394
Paid-in capital46.248.350.394.42446415956251,0851,226
Retained earnings32.429.55.43-10.1-46.7-123-205-275-280-364
Treasury stock-5.84-5.84-5.84-6.38-4.99-10.9-14.1-16.8-21.8-28.9
Other comprehensive income-3.49-3.43-4.25-5.37-3.94-3.7-1.37-0.94-21-8.43
Shareholders' equity69.66945.972.8188504375333872825
Total equity69.66945.972.8188504375333872825
Total liabilities and equity12511594.71903448888558031,3811,369
Shares outstanding15.81616.216.621.926.927.32838.740.7

Cash flow statement

FY2016FY2017FY2018FY2019FY2020FY2021FY2022FY2023FY2024FY2025
Net income1.78-3.39-24.1-15.6-36.6-75.8-69.3-69.8-4.99-84.5
Depreciation and amortization4.624.034.734.7310.121.425.62737.949
Stock-based compensation0.470.651.042.714.2514.613.314.324.530.6
Deferred income tax0.713.6513.8-4-3.16-10.4-0.370.2-8.490.32
Change in receivables-1.580.333.05-15.6-1.531.83-5.59-0.77-10.5-25.9
Change in inventory-5.992.95-1.841.86-4.48-13.5-2.77161.77-6.52
Change in payables4.96-2.36-1.693.74-4.184.910.74.414.283.98
Cash from operations110.31-3.85-16.1-20.2-53.2-43.1-17.1-25.2-27.2
Capital expenditures-3.43-5.07-3.95-2.46-1.3-1.44-1.16-5.02-0.97-3.32
Acquisitions0-19.80-375-18.8-1.9-309-4.32
Purchases of investments0
Cash from investing-7.1-8.86-6.71-23.9-9.04-383-66.7-7.78-180-13.1
Debt issued09.64000087.3111
Debt repaid-0.18-0.19-0.38
Stock issued00131215001940
Share buybacks0-0.54-0.3-5.32-3.15
Cash from financing-2.156.067.3565.6181444-2.57-1.6227912.3
Exchange rate effect-0.720.030.1-11.240.271.46-3.520.860.14
Net change in cash1.03-2.46-3.1224.61537.73-111-3074-27.9
Free cash flow7.56-4.76-7.8-18.6-21.5-54.6-44.2-22.1-26.2-30.5
Interest paid0.090.150.311.294.028.380.02810.35.1
Income taxes paid0.710.020.29-0.320.2101.293.222.325.76

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $14.06 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Gross margin42.2%Gross profit / revenue.
Operating margin-12.6%Operating income / revenue.
EBITDA margin-2.6%EBITDA (operating income + depreciation and amortization) / revenue.
Net margin-14.5%Net income / revenue.
FCF margin-3.2%Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin-2.6%Cash from operations / revenue.
Return on equity (ROE)-8.9%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-5.3%Net income / average total assets.
Return on invested capital (ROIC)-4.3%Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
R&D / revenue17.2%Research and development expense / revenue.
Stock-based pay / revenue5.9%Stock-based compensation (from the cash flow statement) / revenue.
Capex / revenue0.6%Capital expenditures / revenue.
D&A / revenue10.0%Depreciation and amortization / revenue.

Growth

MetricValueHow it is calculated
Revenue growth, 1y30.2%Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y20.2%Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Revenue CAGR, 5y16.3%Compound annual growth of revenue over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Gross profit growth, 1y35.5%Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y34.3%Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit CAGR, 5y38.2%Compound annual growth of gross profit over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Book value growth, 1y-5.3%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y30.0%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y34.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-0.8%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y17.0%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Total assets CAGR, 5y31.8%Compound annual growth of total assets over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Share count change, 1y18.5%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y14.2%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y16.3%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Current ratio2.21xCurrent assets / current liabilities.
Quick ratio1.47x(Cash + short-term investments + receivables) / current liabilities.
Cash ratio0.74x(Cash + short-term investments) / current liabilities.
Debt / equity0.52xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets30.8%Total debt / total assets.
Liabilities / assets40.6%Total liabilities / total assets.
Net debt$344.4MTotal debt - cash - short-term investments. Negative means more cash than debt.
Interest coverage-6.16xOperating income / interest expense.
Working capital$127.1MCurrent assets - current liabilities.
Goodwill and intangibles / assets80.3%(Goodwill + intangible assets) / total assets.
Tangible book value-$286.3MShareholders' equity - goodwill - intangible assets.

Efficiency

MetricValueHow it is calculated
Asset turnover0.36xRevenue / average total assets.
Fixed asset turnover41.6xRevenue / average property, plant and equipment.
Inventory turnover8.43xCost of revenue / average inventory.
Days inventory43 days365 x average inventory / cost of revenue.
Receivables turnover6.51xRevenue / average receivables.
Days sales outstanding56 days365 x average receivables / revenue.
Days payables47 days365 x average accounts payable / cost of revenue.
Cash conversion cycle53 daysDays inventory + days sales outstanding - days payables.

Per share

MetricValueHow it is calculated
EPS, diluted-$1.75Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Revenue per share$12.03Revenue / diluted weighted shares.
FCF per share-$0.38Free cash flow / diluted weighted shares.
Operating cash flow per share-$0.31Cash from operations / diluted weighted shares.
Book value per share$19.67Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share-$6.92Tangible book value / shares outstanding.
Cash per share$1.88(Cash + short-term investments) / shares outstanding.

Valuation

MetricValueHow it is calculated
Market cap$581.6MShare price x shares outstanding.
Enterprise value$926.0MMarket cap + total debt - cash - short-term investments.
P/S1.17xMarket cap / revenue.
P/B0.71xMarket cap / shareholders' equity. Only when equity is positive.
EV/Sales1.86xEnterprise value / revenue.
FCF yield-2.7%Free cash flow / market cap.
Earnings yield-12.4%Net income / market cap (the inverse of P/E).
What was PAR TECHNOLOGY CORP's revenue in fiscal 2025?

PAR TECHNOLOGY CORP reported revenue of $455.5M for fiscal 2025, 30.2% higher than the year before.

Was PAR TECHNOLOGY CORP profitable in fiscal 2025?

No. It reported a net loss of $84.5M.

How much free cash flow did PAR TECHNOLOGY CORP generate in fiscal 2025?

Cash from operations of $27.2M minus capital expenditures of $3.3M left free cash flow of -$30.5M.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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