Stock Analysis on Net
Stock Analysis on Net

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

This company has been moved to the archive! The financial data has not been updated since August 9, 2024.

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

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

Microsoft Excel
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 8.88 0.94 1.17 3.34 2.77
Accounts payable 7.18 5.28 3.89 3.22 2.73
Accrued expenses 3.35 3.82 4.03 4.37 2.76
Accrued inventory 1.46 0.22 0.00 0.00 0.00
Accrued marketing 2.59 3.99 0.00 0.00 0.00
Current portion of operating lease liabilities 0.62 0.76 0.89 0.88 0.68
Accrued compensation 1.54 2.20 2.33 2.22 2.11
Taxes payable 0.51 0.48 0.43 0.00 0.00
Other current liabilities 0.35 0.45 0.41 1.02 0.23
Accrued expenses and other current liabilities 10.43% 11.92% 8.09% 8.48% 5.77%
Current liabilities 26.49% 18.13% 13.14% 15.05% 11.28%
Long-term debt and finance lease obligations 14.33 10.22 18.41 22.62 27.83
Deferred tax liabilities 0.32 0.63 1.94 2.77 4.83
Long-term operating lease obligations 1.90 1.88 3.18 4.12 2.48
Other long-term liabilities 0.05 0.13 0.16 0.12 0.13
Long-term liabilities 16.61% 12.86% 23.69% 29.63% 35.27%
Total liabilities 43.10% 30.99% 36.84% 44.68% 46.55%
Common stock, par value of $0.01 per share 0.05 0.09 0.10 0.10 0.11
Additional paid-in capital 82.92 139.77 160.82 158.89 166.23
Accumulated other comprehensive loss 0.00 0.00 0.00 0.00 0.00
Accumulated deficit -26.06 -70.85 -97.76 -103.67 -112.89
Stockholders’ equity 56.90% 69.01% 63.16% 55.32% 53.45%
Total liabilities and stockholders’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

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).

Current portion of long-term debt and finance lease obligations
This ratio showed a decline from 2.77% in 2020 to a low of 0.94% in 2023, followed by a sharp increase to 8.88% in 2024, indicating fluctuating short-term debt obligations relative to total liabilities and equity.
Accounts payable
There was a steady increase from 2.73% in 2020 to 7.18% in 2024, suggesting rising outstanding payments to suppliers as a percentage of total liabilities and equity.
Accrued expenses
Accrued expenses increased from 2.76% in 2020 to a peak of 4.37% in 2021, then gradually declined to 3.35% by 2024, reflecting some variability but an overall moderate fluctuation.
Accrued inventory
Data is only available for 2023 and 2024, showing an increase from 0.22% to 1.46%, indicating growing inventory-related liabilities in the recent periods.
Accrued marketing
Only recorded in 2023 and 2024, this item decreased from 3.99% to 2.59%, suggesting reduced marketing expenses accrued relative to total liabilities and equity.
Current portion of operating lease liabilities
This remained relatively stable but gradually decreased from 0.68% in 2020 down to 0.62% in 2024, indicating a slight reduction in short-term operating lease obligations.
Accrued compensation
A slight increase from 2.11% in 2020 to 2.33% in 2022 was followed by a decline to 1.54% in 2024, reflecting changes in employee-related accruals over the period.
Taxes payable
Recorded from 2022 onwards, taxes payable showed a steady increase from 0.43% to 0.51%, indicating a moderate rise in tax obligations as a portion of total liabilities and equity.
Other current liabilities
This item peaked at 1.02% in 2021 but decreased to 0.35% by 2024, suggesting a minor fluctuation with an overall decline in miscellaneous short-term liabilities.
Accrued expenses and other current liabilities
There was a consistent upward trend from 5.77% in 2020 to a peak of 11.92% in 2023, followed by a slight decrease to 10.43% in 2024, highlighting increasing miscellaneous current liabilities over most of the period.
Current liabilities
Current liabilities increased noticeably from 11.28% in 2020 to 26.49% in 2024, reflecting a growing proportion of short-term obligations relative to total liabilities and equity.
Long-term debt and finance lease obligations
There was a marked decline from 27.83% in 2020 to 10.22% in 2023, followed by an uptick to 14.33% in 2024, indicating a reduction in long-term debt during most years with a recent increase.
Deferred tax liabilities
This liability steadily decreased from 4.83% in 2020 to 0.32% in 2024, suggesting diminishing deferred tax obligations over the reviewed period.
Long-term operating lease obligations
This ratio rose from 2.48% in 2020 to 4.12% in 2021, then declined continuously to around 1.9% in 2024, showing a commitment to fewer or less expensive long-term operating leases over time.
Other long-term liabilities
These liabilities remained minimal and fairly stable, fluctuating between 0.05% and 0.16%, signifying a small and steady share of total long-term obligations.
Long-term liabilities
A significant reduction occurred from 35.27% in 2020 to 12.86% in 2023, with a slight increase to 16.61% in 2024, reflecting a substantial decrease in long-term obligations followed by a mild rebound.
Total liabilities
Total liabilities as a proportion of total liabilities and equity decreased from 46.55% in 2020 to a low of 30.99% in 2023, before increasing notably to 43.1% in 2024, suggesting variable leverage with a recent rise in liabilities.
Common stock, par value
This figure slightly decreased over time from 0.11% in 2020 to 0.05% in 2024, indicating minor changes in common stock relative to total liabilities and equity.
Additional paid-in capital
After a high of 166.23% in 2020, this value declined steadily to 82.92% in 2024, suggesting decreased capital contributions or adjustments over the years.
Accumulated other comprehensive loss
Data was only available for 2024, effectively zero, showing no material comprehensive loss recorded in that year.
Accumulated deficit
The accumulated deficit improved steadily from -112.89% in 2020 to -26.06% in 2024, reflecting a reduction in cumulative losses and an improving retained earnings position.
Stockholders’ equity
Stockholders' equity increased from 53.45% in 2020 to 69.01% in 2023, then declined to 56.9% in 2024, indicating strengthened equity positions followed by a recent decrease potentially linked to increased liabilities.
Total liabilities and stockholders’ equity
Remained constant at 100% by definition across all years, serving as the basis for the proportional analysis of liabilities and equity components.

AI Ask an analyst for more