Lightspeed Commerce Inc.

Annual Trend FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026
Net income (loss) ($17.0m) $30.4m $36.3m ($57.4m) ($59.0m) ($164.0m) ($667.2m) ($144.4m)
Net Income From Continuing Operations ($1.1b) ($164.0m) ($667.2m) ($144.4m)
Amortization of intangible assets $9.2m $30.1m $91.8m $101.5m $95.0m $88.4m $138.8m
Depreciation of property and equipment and lease right-of-use assets $4.2m $6.4m $12.7m $13.7m $14.6m $12.6m $11.9m
Depreciation and amortization $1.3m $828k $10.7m $9.1m $10.8m $11.0m $13.4m $10.7m $7.6m $150.8m
Amortization Cash Flow $101.5m $95.0m $88.4m $138.8m
Amortization Of Intangibles $101.5m $95.0m $88.4m $138.8m
Depreciation Amortization Depletion $115.3m $109.6m $101.0m $150.8m
Deferred income tax expense (recovery) ($3.2m) ($6.0m) ($28.0m) ($6.7m) ($323k) $191k ($8.1m)
Deferred income taxes ($1.0m) $372k ($12.7m) $12.5m ($679k) $726k $472k
Deferred Income Tax ($6.7m) ($323k) $191k ($8.1m)
Deferred Tax ($6.7m) ($323k) $191k ($8.1m)
Share-based compensation expense $8.9m $32.7m $108.9m $129.2m $74.9m $55.6m $57.0m
Goodwill impairment $0 $748.7m $0 $556.4m $0
Payments for employee taxes related to stock compensation ($1.5m) ($774k) ($1.3m) ($2.3m)
Impairment of equity method investment $2.3m
Impairment loss for intangible assets $3.3m
Asset Impairment Charge $748.7m $0 $556.4m $0
Loss (gain) on disposal of property and equipment $947k ($29.7m) $246k $83k $431k $180k $600k ($619k)
Loss from equity method investment ($3.2m) $7.4m
Equity loss (income) from equity method investment ($257k) ($3.2m) $7.4m
Gain from sales of equity method investment ($21.5m)
Acquisition of equity investments ($7.0m)
Sale of equity method investment $77.5m
Loss on disposal of equipment and intangible assets $232k $19k $1k
Non-marketable equity investments ($1.5m)
Net loss ($8.9m) ($4.5m) ($53.5m) ($124.3m) ($288.4m) ($1.1b) ($164.0m) ($667.2m) ($144.4m)
Unrealized foreign exchange gain $475k $320k $5k $100k ($116k) ($290k) ($967k)
Trade and other receivables $2.1m ($9.2m) ($5.4m) ($35.2m) ($7.6m) $8.9m $4.8m
Merchant cash advances ($23.2m) ($44.7m) ($31.9m) ($12.3m)
Inventories $110.1m ($401k) ($256k) ($6.0m) ($5.3m) ($3.7m) $1.9m ($1.3m)
Other assets ($3.4m) ($12.0m) ($25.0m) ($10.0m) ($15.8m) ($20.9m) ($1.8m)
Accounts payable and accrued liabilities $4.2m ($15.3m) $6.8m ($9.0m) ($194k) ($892k) $10.6m
Income taxes payable ($59k) $38k $1.1m $201k ($5.2m) ($169k) ($753k)
Deferred revenue ($11.2m) ($433k) ($4.0m) $4.6m $2.0m ($1.1m) $1.5m $9.3m
Other long-term liabilities $300k $2.3m ($2.4m) $19k $32k ($404k) $828k
Net interest income ($1.8m) $353k ($3.0m) ($24.8m) ($42.5m) ($36.5m) ($8.2m)
Additions to property and equipment ($10.3m) ($3.6m) ($1.8m) ($10.7m) ($9.2m) ($7.5m) ($3.8m) ($6.6m)
Additions to intangible assets $0 ($3.9m) ($10.7m) ($19.3m) ($52.8m)
Interest income $3.5m $2.3m $5.8m $23.5m $44.1m $38.7m $22.0m
Proceeds from exercise of stock options, net of tax withholding for net share settlement $3.5m $21.0m $17.5m $4.7m $2.1m $2.2m $1.1m
Shares repurchased and cancelled $0 ($132.3m) ($86.2m)
Shares repurchased for settlement of non-treasury RSUs $0 ($30.2m)
Payment of lease liabilities ($3.4m) ($4.4m) ($7.0m) ($8.9m) ($8.2m) ($8.4m) ($8.3m)
Financing costs ($653k) ($1.6m) ($1.8m) ($1.1m) ($37k) ($180k) ($88k)
Allowance for expected credit losses $882k $7.3m $1.7m $697k $245k $1.2m $133k
Provision for obsolete and excess inventory ($74k) $4.3m $4.2m $8.3m $9.5m $3.4m $3.8m $3.8m
Stock-based compensation $479k $945k $744k $1.6m $6.3m $33.9m $33.7m $27.3m $21.7m $57.0m
Unrealized loss on marketable securities $1.4m ($130k) $101k $55k $4k $5k
Accounts receivable $115k ($88k) $33.9m ($14.1m) $788k ($22.0m) $2.8m $14.5m $2.3m
Prepaid expenses $1.8m ($7.5m) ($2.2m) $905k $3.6m ($850k) ($4.1m)
Accounts payable ($25k) $187k ($100.7m) $76.3m ($20.1m) ($14.1m) ($898k) ($57.4m) $11.6m
Accrued liabilities and other liabilities $120k $214k $8.0m $44.6m $41.5m ($34.4m) ($12.1m) ($8.4m) ($4.4m)
Payments to acquire property and equipment ($10.3m) ($6.2m) ($13.8m) ($9.2m) ($30.3m) ($3.6m) ($2.7m) $6.6m
Proceeds on disposal of property and equipment $947k $38.5m $132k $1k $1k $176k $2.2m $2.8m
Borrowings under line of credit $98.0m $20.0m $787k $46.2m $66.5m $72.5m $12.1m
Repayments under line of credit ($134.4m) ($21.5m) ($45.7m) ($65.1m) ($72.5m) ($13.1m)
Proceeds from exercise of stock options $18k $270k $2.9m $1.2m $113k $3.7m
Beginning of period $80.5m $157.7m $104.3m $123.5m $106.5m $99.7m
Cashless exercise of stock options $2.6m $16.9m $677k $723k $9.7m
ROU assets exchanged for lease liabilities $60.7m $7.5m $18.9m $69k $4.0m
Recovery of related party receivable ($335k) ($50k)
Change in fair value of warrant liabilities ($61k) ($1.1m) ($11k) ($4k)
Gain from disposal of subsidiary $245k ($2.0m)
Dues from affiliate ($1.0m) ($2k) ($3k)
Proceeds from exercise of warrants $538k
Insurance settlement proceeds $900k $788k
End of period $56.7m $157.7m $104.3m $123.5m
Other current assets $1.9m ($1.0m) ($747k)
Loans to affiliate ($15.0m)
Loan from affiliate $15.0m
Repayment of loan from affiliate ($15.0m)
Stock-based compensation to employees $479k $247k $69k
Loss from disposal of inventories $59k $6k
Change in fair value of warrants liability $230k ($600k) ($740k) $129k
– accounts receivable ($47k) $6k $10k $31k $788k ($22.0m) $2.8m $14.5m $2.3m
– other receivables and prepayments $32k $16k $499 $27k
Change in warranty obligation ($131k) ($10k) ($8k) ($728)
– third parties ($342k) $233k $145k ($539)
– related party $194k
Decrease(increase) in other receivables and prepayments ($71k) $23k $70k ($29k)
Increase in interest receivable – related party ($161k) ($3k)
Decrease(increase) in inventories ($2.0m) ($137k) $256k $210k
Decrease(increase) in other taxes receivable ($281k) ($93k) $37k $18k
Increase in interest payable- related party $179k $2k
Decrease in due to related parties – Trade ($475)
Increase (decrease) in contract liabilities ($81k) $35k ($117k)
Proceeds from disposal of equipment $1k $23k
Loan to a related party ($3.0m) ($6.0m)
Repayment from a related party $3.0m $549k
Net cash payments from disposal of subsidiaries ($2k)
Loans from related parties $1.5m $3.7m $1.4m $498k
Repayment of the loan from related party ($33k)
Acquisition of property and equipment and construction in progress by decreasing inventories $947k $29.7m $246k $83k $431k $180k $600k $619k
Offset short-term borrowings - related party against loans to a related party (including accrued interests) $5.4m
Profit or Loss ($5.1m) ($8.9m) ($4.5m)
Increase (decrease) in advances from customers $207k ($81k) $35k
Consideration paid to BTL ($146k)
Beginning Cash Position $953.7m $800.2m $722.1m $558.5m
Cash Flow From Continuing Financing Activities ($35.4m) ($6.2m) ($138.7m) ($123.7m)
Cash Flow From Continuing Investing Activities $8.8m $25.9m $8.0m ($37.6m)
Change In Account Payable ($9.0m) ($194k) ($892k) $10.6m
Change In Income Tax Payable $201k ($5.2m) ($169k) ($753k)
Change In Inventory ($5.3m) ($3.7m) $1.9m ($1.3m)
Change In Other Current Assets ($10.0m) ($15.8m) ($20.9m) ($1.8m)
Change In Other Current Liabilities $19k $32k ($404k) $828k
Change In Other Working Capital ($21.2m) ($45.9m) ($30.4m) ($2.9m)
Change In Payable ($8.8m) ($5.4m) ($1.1m) $9.8m
Change In Payables And Accrued Expense ($8.8m) ($5.4m) ($1.1m) $9.8m
Change In Receivables ($12.0m) ($7.6m) $8.9m $4.8m
Change In Tax Payable $201k ($5.2m) ($169k) ($753k)
Change In Working Capital ($57.2m) ($78.2m) ($42.0m) $9.5m
Changes In Cash ($151.9m) ($77.9m) ($163.4m) ($105.9m)
End Cash Position $800.2m $722.1m $558.5m $453.9m
Financing Cash Flow ($35.4m) ($6.2m) ($138.7m) ($123.7m)
Free Cash Flow ($138.4m) ($115.9m) ($55.9m) ($3.9m)
Interest Received CFI $23.5m $44.1m $38.7m $22.0m
Investing Cash Flow $8.8m $25.9m $8.0m ($37.6m)
Issuance Of Capital Stock $823.5m $0
Net Business Purchase And Sale $0 $0 ($7.5m) ($165k)
Net Foreign Currency Exchange Gain Loss $100k ($116k) ($290k) ($967k)
Net Intangibles Purchase And Sale ($3.9m) ($10.7m) ($19.3m) ($52.8m)
Net PPE Purchase And Sale ($9.2m) ($7.5m) ($3.8m) ($6.6m)
Operating Gains Losses $100k ($116k) ($290k) ($967k)
Other Non Cash Items ($24.8m) ($42.5m) ($36.5m) ($8.2m)
Proceeds From Stock Option Exercised $4.7m $2.1m $2.2m $1.1m
Purchase Of Business $0 $0 ($7.5m) ($165k)
Purchase Of Intangibles ($3.9m) ($10.7m) ($19.3m) ($52.8m)
Purchase Of PPE $1.8m $10.7m ($9.2m) ($7.5m) ($3.8m) ($6.6m)
Repurchase Of Capital Stock $0 ($132.3m) ($116.4m)
Total operating activities ($28.6m) ($93.1m) ($87.2m) ($125.3m) ($97.7m) ($32.8m) $55.5m
Total investing activities ($120.3m) ($235.0m) ($563.9m) $8.8m $25.9m $8.0m ($37.6m)
Total financing activities $153.5m $922.3m $798.1m ($35.4m) ($6.2m) ($138.7m) ($123.7m)
Net cash used in operating activities ($5.4m) ($3.6m) ($10.1m) $84.5m ($53.3m) $20.5m ($3.8m) ($821k) ($27.0m) $55.5m
Capital expenditures and other additions ($41k) ($776k)
Acquisition of business, net of cash acquired ($120.2m) ($235.6m) ($559.4m) $0 $0 ($7.5m) ($165k)
Net Investment Purchase And Sale $0 ($1.5m) $0
Purchase Of Investment $0 ($1.5m) $0
Gain from sales of investment ($1.7m) ($6.8m) ($1.6m)
Proceeds from sale of investment $5.4m $15.8m $3.9m
Net cash provided by (used in) investing activities ($1.7m) ($6.2m) $84.7m ($5.2m) ($13.8m) ($3.8m) ($14.3m) $2.4m $105k
Net Issuance Payments Of Debt ($38.9m) ($8.2m) ($8.4m) ($8.3m)
Net Long Term Debt Issuance ($38.9m) ($8.2m) ($8.4m) ($8.3m)
Repayments of long-term debt ($13.3m) ($265k) ($285k) ($274k) ($264k) ($1.3m)
Long Term Debt Payments ($38.9m) ($8.2m) ($8.4m) ($8.3m)
Repayment Of Debt ($38.9m) ($8.2m) ($8.4m) ($8.3m)
Proceeds from issuance of common stock under at-the-market offering, net of issuance costs $1.5m $7.2m $11.4m $35.2m
Common Stock Issuance $823.5m $0
Net Common Stock Issuance $0 $0 ($132.3m) ($116.4m)
Repurchase and retirement of common stock ($3.5m)
Common Stock Payments $0 ($132.3m) ($116.4m)
Cash Dividends Paid $0 $0 $0
Net Other Financing Charges ($1.3m) ($143k) ($180k) ($88k)
Net cash provided by (used in) financing activities $3.0m $3.7m ($49.7m) ($1.7m) $12.7m $1.5m $1.6m ($6.1m) $35.6m
Effect of foreign exchange rate changes on cash and cash equivalents ($1.4m) $2.0m ($404k) ($1.6m) ($109k) ($237k) $1.3m
Effect of exchange rate fluctuations on cash and cash equivalents $140k ($177k) ($169k) ($26k)
Effect Of Exchange Rate Changes ($1.6m) ($109k) ($237k) $1.3m
Net decrease in cash and cash equivalents during the year $3.3m $596.2m $146.5m ($153.5m) ($78.1m) ($163.6m) ($104.6m)
Net increase (decrease) in cash, cash equivalents and restricted cash ($6.3m) $23.9m $77.2m ($53.4m) $19.2m ($17.0m) ($6.7m) $8.9m
Net decrease in cash and cash equivalents ($4.0m) ($6.3m) ($454k)
Cash and cash equivalents – Beginning of year $211.0m $807.1m $953.7m $800.2m $722.1m $558.5m $453.9m
Foreign currency effect on cash, cash equivalents and restricted cash ($1.0m) ($345k) $972k $918k ($499k) ($2.3m) $197k
Cash, cash equivalents and restricted cash at beginning of year $10.8m $6.8m $477k $23k
Cash, cash equivalents and restricted cash at end of year $6.8m $477k $23k $5.3m
Cash and cash equivalent $477k $23k $1.8m
Restricted cash $3.5m
Cash, cash equivalent and restricted cash $477k $23k $5.3m
Change In Cash Supplemental As Reported ($153.5m) ($78.1m) ($163.6m) ($104.6m)
Cash paid for interest $4k $15k $2.6m $270k $268k $558k $1.3m $1.4m $1.1m
Income taxes paid $4.7m $113k $147k $748k $1.2m $7.6m $4.7m $5.0m
Cash paid for income taxes $4.7m $261k $6.4m $5.0m $342k $223k $379k $5.0m

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.