Balance Sheet Five Below, Inc.

Equities

FIVE

US33829M1018

Department Stores

Market Closed - Nasdaq Other stock markets 01:30:00 06/06/2026 am IST			5-day change	1st Jan Change
190.46 ^USD	-0.89%		-16.23%	+1.12%

05/06	Deutsche Bank Adjusts Five Below Price Target to $318 From $298, Maintains Buy Rating	MT
05/06	Five Below Fiscal Q1 Adjusted Earnings, Revenue Rise; Shares Fall	MT

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Published financial data: FIVE BELOW, INC.

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: January	2022	2023	2024	2025	2026
Revenues	284.84Cr	307.63Cr	355.94Cr	387.65Cr	476.41Cr
Total Revenues	284.84Cr	307.63Cr	355.94Cr	387.65Cr	476.41Cr
Cost of Goods Sold, Total	181.79Cr	198.08Cr	228.55Cr	252.39Cr	304.95Cr
Gross Profit	103.04Cr	109.55Cr	127.38Cr	135.27Cr	171.47Cr
Selling General & Admin Expenses, Total	57Cr	64Cr	76Cr	86Cr	106.52Cr
Depreciation & Amortization - (IS)	8.48Cr	11Cr	13Cr	17Cr	19Cr
Other Operating Expenses, Total	65Cr	75Cr	89Cr	102.88Cr	125.73Cr
Operating Income	38Cr	35Cr	39Cr	32Cr	46Cr
Interest Expense, Total	-34.77L	-	-	-	-
Interest And Investment Income	-	24.91L	1.55Cr	1.48Cr	2.3Cr
Net Interest Expenses	-34.77L	24.91L	1.55Cr	1.48Cr	2.3Cr
EBT, Excl. Unusual Items	38Cr	35Cr	40Cr	34Cr	48Cr
Gain (Loss) On Sale Of Investments	-97L	-	-	-	-
EBT, Incl. Unusual Items	37Cr	35Cr	40Cr	34Cr	48Cr
Income Tax Expense	8.79Cr	8.6Cr	10Cr	8.51Cr	12Cr
Earnings From Continuing Operations	28Cr	26Cr	30Cr	25Cr	36Cr
Net Income to Company	28Cr	26Cr	30Cr	25Cr	36Cr
Net Income - (IS)	28Cr	26Cr	30Cr	25Cr	36Cr
Net Income to Common Incl Extra Items	28Cr	26Cr	30Cr	25Cr	36Cr
Net Income to Common Excl. Extra Items	28Cr	26Cr	30Cr	25Cr	36Cr
Per Share Items
Net EPS - Basic	4.98	4.71	5.43	4.61	6.51
Basic EPS - Continuing Operations	4.98	4.71	5.43	4.61	6.51
Basic Weighted Average Shares Outstanding	5.6Cr	5.55Cr	5.55Cr	5.51Cr	5.51Cr
Net EPS - Diluted	4.95	4.69	5.41	4.6	6.47
Diluted EPS - Continuing Operations	4.95	4.69	5.41	4.6	6.47
Diluted Weighted Average Shares Outstanding	5.63Cr	5.57Cr	5.56Cr	5.52Cr	5.54Cr
Normalized Basic EPS	4.2	3.91	4.52	3.84	5.45
Normalized Diluted EPS	4.18	3.9	4.51	3.84	5.42
Supplemental Items
EBITDA	46Cr	45Cr	52Cr	49Cr	65Cr
EBITA	38Cr	35Cr	39Cr	32Cr	46Cr
EBIT	38Cr	35Cr	39Cr	32Cr	46Cr
EBITDAR	72Cr	75Cr	86Cr	90Cr	109.94Cr
Effective Tax Rate - (Ratio)	23.97	24.75	24.93	25.11	25.34
Current Domestic Taxes	8.06Cr	6.3Cr	9.24Cr	9.19Cr	13Cr
Total Current Taxes	8.06Cr	6.3Cr	9.24Cr	9.19Cr	13Cr
Deferred Domestic Taxes	72.45L	2.3Cr	75.92L	-68.52L	-98.76L
Total Deferred Taxes	72.45L	2.3Cr	75.92L	-68.52L	-98.76L
Normalized Net Income	24Cr	22Cr	25Cr	21Cr	30Cr
Supplemental Operating Expense Items
Advertising Expense	3.13Cr	5.41Cr	6.25Cr	6.43Cr	7.62Cr
Selling and Marketing Expenses	3.13Cr	5.41Cr	6.25Cr	6.43Cr	7.62Cr
Net Rental Expense, Total	26Cr	30Cr	34Cr	40Cr	45Cr
Imputed Operating Lease Interest Expense	59.87L	-	-	-	-
Imputed Operating Lease Depreciation	25Cr	-	-	-	-
Stock-Based Comp., SG&A Exp. (Total)	2.59Cr	2.37Cr	1.8Cr	1.57Cr	3.48Cr
Total Stock-Based Compensation	2.59Cr	2.37Cr	1.8Cr	1.57Cr	3.48Cr

Fiscal Period: January	2022	2023	2024	2025	2026
Assets
Cash And Equivalents	6.5Cr	33Cr	18Cr	33Cr	72Cr
Short Term Investments	28Cr	6.68Cr	28Cr	20Cr	21Cr
Total Cash And Short Term Investments	34Cr	40Cr	46Cr	53Cr	93Cr
Inventory	46Cr	53Cr	58Cr	66Cr	85Cr
Prepaid Expenses	2.64Cr	2.59Cr	3.05Cr	3.77Cr	3.61Cr
Other Current Assets, Total	8.11Cr	11Cr	13Cr	13Cr	10Cr
Total Current Assets	90Cr	106.64Cr	120.35Cr	135.14Cr	191.67Cr
Gross Property Plant And Equipment	229.21Cr	269.87Cr	322.78Cr	371.82Cr	392.11Cr
Accumulated Depreciation	-36Cr	-45Cr	-58Cr	-75Cr	-92Cr
Net Property Plant And Equipment	192.89Cr	224.47Cr	264.37Cr	296.83Cr	300Cr
Long-term Investments	3.77Cr	-	77.91L	-	-
Deferred Tax Assets Long-Term	-	-	-	-	-
Deferred Charges Long-Term	9L	7L	5L	4L	2L
Other Long-Term Assets, Total	82.12L	1.32Cr	1.65Cr	1.95Cr	2.01Cr
Total Assets	288.05Cr	332.49Cr	387.2Cr	433.96Cr	493.7Cr
Liabilities
Accounts Payable, Total	20Cr	22Cr	26Cr	26Cr	37Cr
Accrued Expenses, Total	16Cr	12Cr	13Cr	14Cr	21Cr
Current Portion of Leases	16Cr	20Cr	24Cr	27Cr	30Cr
Current Income Taxes Payable	2.81Cr	1.99Cr	4.18Cr	5.2Cr	5.66Cr
Other Current Liabilities	4.17Cr	4.36Cr	4.83Cr	2.57Cr	1.6Cr
Total Current Liabilities	59Cr	60Cr	72Cr	76Cr	95Cr
Long-Term Leases	113.55Cr	129.7Cr	149.76Cr	170.67Cr	173.1Cr
Deferred Tax Liability Non Current	3.62Cr	5.92Cr	6.67Cr	5.99Cr	5Cr
Other Non Current Liabilities	16.63L	42.96L	68.26L	82.1L	86.67L
Total Liabilities	176.02Cr	196.3Cr	228.71Cr	253.12Cr	274.37Cr
Common Stock, Total	6L	6L	6L	5L	6L
Additional Paid In Capital	28Cr	26Cr	18Cr	15Cr	18Cr
Retained Earnings	84Cr	110.06Cr	140.17Cr	165.53Cr	201.39Cr
Total Common Equity	112.03Cr	136.19Cr	158.5Cr	180.83Cr	219.33Cr
Total Equity	112.03Cr	136.19Cr	158.5Cr	180.83Cr	219.33Cr
Total Liabilities And Equity	288.05Cr	332.49Cr	387.2Cr	433.96Cr	493.7Cr
Supplemental Items
ECS Total Shares Outstanding on Filing Date	5.57Cr	5.57Cr	5.52Cr	5.5Cr	5.52Cr
ECS Total Common Shares Outstanding	5.57Cr	5.55Cr	5.52Cr	5.5Cr	5.52Cr
Book Value / Share	20.13	24.52	28.71	32.86	39.71
Tangible Book Value	112.03Cr	136.19Cr	158.5Cr	180.83Cr	219.33Cr
Tangible Book Value Per Share	20.13	24.52	28.71	32.86	39.71
Total Debt	129.9Cr	149.68Cr	173.86Cr	198.16Cr	203.22Cr
Net Debt	96Cr	109.76Cr	127.85Cr	145.28Cr	110Cr
Debt Equivalent Oper. Leases	207.46Cr	236.56Cr	275.68Cr	323.23Cr	359.9Cr
Account Code - Inventory Valuation	6	6	6	6	6
Inventories - Finished Goods, Total	46Cr	53Cr	58Cr	66Cr	85Cr
Land - (BS)	2.96Cr	3.04Cr	3.04Cr	3.04Cr	3.04Cr
Machinery, Total	57Cr	73Cr	91Cr	105.47Cr	115.28Cr
Full Time Employees	6.1T	6.5T	7T	7.3T	7.8T
Part Time Employees	14.1T	15.4T	15T	15.9T	16.8T

Fiscal Period: January	2022	2023	2024	2025	2026
Net Income	28Cr	26Cr	30Cr	25Cr	36Cr
Depreciation & Amortization - CF	8.48Cr	11Cr	13Cr	17Cr	19Cr
Depreciation & Amortization, Total	8.48Cr	11Cr	13Cr	17Cr	19Cr
Stock-Based Compensation (CF)	2.58Cr	2.36Cr	1.79Cr	1.56Cr	3.47Cr
Other Operating Activities, Total	79.53L	2.34Cr	79.43L	-55.4L	-68.91L
Change In Inventories	-17Cr	-7.26Cr	-5.69Cr	-7.49Cr	-19Cr
Change In Accounts Payable	6.16Cr	2.49Cr	3.51Cr	94.64L	11Cr
Change In Income Taxes	2.11Cr	-57.41L	2.59Cr	1.04Cr	40.85L
Change in Other Net Operating Assets	2.17Cr	-4.57Cr	3.78Cr	5.45Cr	8.54Cr
Cash from Operations	33Cr	31Cr	50Cr	43Cr	59Cr
Capital Expenditure	-29Cr	-25Cr	-34Cr	-32Cr	-17Cr
Investment in Marketable and Equity Securities, Total	-18Cr	25Cr	-22Cr	9.11Cr	-1.14Cr
Cash from Investing	-47Cr	-39.4L	-56Cr	-23Cr	-19Cr
Short Term Debt Issued, Total	-	-	-	-	-
Total Debt Issued	-	-	-	-	-
Short Term Debt Repaid, Total	-	-	-	-	-
Total Debt Repaid	-	-	-	-	-
Issuance of Common Stock	12.18L	16.01L	12.68L	14.19L	9L
Repurchase of Common Stock	-6.73Cr	-4.5Cr	-9.71Cr	-4.72Cr	-92.14L
Other Financing Activities, Total	-	-2L	-	-	-
Cash from Financing	-6.61Cr	-4.36Cr	-9.59Cr	-4.57Cr	-82.71L
Net Change in Cash	-20Cr	27Cr	-15Cr	15Cr	39Cr
Supplemental Items
Cash Interest Paid	6L	5L	5L	4L	5L
Cash Income Tax Paid (Refund)	5.96Cr	7.56Cr	6.83Cr	8.17Cr	13Cr
Levered Free Cash Flow	-2.84Cr	-3.22Cr	5.06Cr	-1.1Cr	35Cr
Unlevered Free Cash Flow	-2.62Cr	-3.22Cr	5.06Cr	-1.1Cr	35Cr
Change In Net Working Capital	8.62Cr	13Cr	40.66L	7.25Cr	-93.39L
Net Debt Issued / Repaid	-	-	-	-	-

Fiscal Period: January	2022	2023	2024	2025	2026
Profitability
Return on Assets	9.14	6.95	6.7	4.93	6.16
Return on Total Capital	10.76	8.17	7.8	5.69	7.13
Return On Equity %	27.85	21.07	20.44	14.95	17.92
Return on Common Equity	27.85	21.07	20.44	14.95	17.92
Margin Analysis
Gross Profit Margin %	36.18	35.61	35.79	34.89	35.99
SG&A Margin	19.86	20.96	21.28	22.22	22.36
EBITDA Margin %	16.32	14.65	14.51	12.67	13.63
EBITA Margin %	13.34	11.22	10.83	8.35	9.6
EBIT Margin %	13.34	11.22	10.83	8.35	9.6
Income From Continuing Operations Margin %	9.79	8.5	8.46	6.54	7.53
Net Income Margin %	9.79	8.5	8.46	6.54	7.53
Net Avail. For Common Margin %	9.79	8.5	8.46	6.54	7.53
Normalized Net Income Margin	8.26	7.06	7.04	5.46	6.3
Levered Free Cash Flow Margin	-1	-1.05	1.42	-0.28	7.29
Unlevered Free Cash Flow Margin	-0.92	-1.05	1.42	-0.28	7.29
Asset Turnover
Asset Turnover	1.1	0.99	0.99	0.94	1.03
Fixed Assets Turnover	1.64	1.47	1.46	1.38	1.6
Inventory Turnover (Average Inventory)	4.94	4.03	4.11	4.06	4.05
Short Term Liquidity
Current Ratio	1.54	1.77	1.68	1.79	2.01
Quick Ratio	0.58	0.66	0.64	0.7	0.98
Operating Cash Flow to Current Liabilities	0.56	0.52	0.7	0.57	0.61
Days Outstanding Inventory (Average Inventory)	73.72	90.3	90.28	89.72	89.89
Average Days Payable Outstanding	30.62	37.01	37.8	36.18	35.35
Long Term Solvency
Total Debt/Equity	115.95	109.9	109.69	109.58	92.65
Total Debt / Total Capital	53.69	52.36	52.31	52.29	48.09
LT Debt/Equity	101.35	95.23	94.49	94.38	78.92
Long-Term Debt / Total Capital	46.93	45.37	45.06	45.03	40.97
Total Liabilities / Total Assets	61.11	59.04	59.07	58.33	55.57
EBIT / Interest Expense	109.26	-	-	-	-
EBITDA / Interest Expense	208.23	-	-	-	-
(EBITDA - Capex) / Interest Expense	125.36	-	-	-	-
Total Debt / EBITDA	1.79	2.01	2.02	2.21	1.85
Net Debt / EBITDA	1.32	1.47	1.48	1.62	1
Total Debt / (EBITDA - Capex)	2.98	3.03	3.31	3.47	2.2
Net Debt / (EBITDA - Capex)	2.2	2.22	2.43	2.54	1.19
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	45.17	8	15.7	8.91	22.9
Gross Profit, 1 Yr. Growth %	57.96	6.31	16.28	6.19	26.76
EBITDA, 1 Yr. Growth %	107.32	-3.02	14.57	-4.85	32.21
EBITA, 1 Yr. Growth %	145.4	-9.17	11.75	-16.02	41.25
EBIT, 1 Yr. Growth %	145.4	-9.17	11.75	-16.02	41.25
Earnings From Cont. Operations, 1 Yr. Growth %	126.01	-6.2	15.13	-15.77	41.41
Net Income, 1 Yr. Growth %	126.01	-6.2	15.13	-15.77	41.41
Normalized Net Income, 1 Yr. Growth %	145.91	-7.67	15.41	-15.57	41.84
Diluted EPS Before Extra, 1 Yr. Growth %	125	-5.25	15.35	-14.97	40.65
Inventory, 1 Yr. Growth %	61.8	15.96	10.78	12.81	28.37
Net Property, Plant and Equip., 1 Yr. Growth %	25.15	16.37	17.78	12.28	1.07
Total Assets, 1 Yr. Growth %	24.44	15.43	16.46	12.07	13.77
Tangible Book Value, 1 Yr. Growth %	27.03	21.57	16.38	14.09	21.29
Common Equity, 1 Yr. Growth %	27.03	21.57	16.38	14.09	21.29
Cash From Operations, 1 Yr. Growth %	-10.4	-3.96	58.65	-13.8	36.17
Capital Expenditures, 1 Yr. Growth %	43.95	-12.57	32.98	-3.3	-46.07
Levered Free Cash Flow, 1 Yr. Growth %	-133.61	13.43	-257.1	-121.73	-3.26T
Unlevered Free Cash Flow, 1 Yr. Growth %	-130.64	22.84	-257.1	-121.73	-3.26T
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	24.19	25.21	11.79	12.26	15.69
Gross Profit, 2 Yr. CAGR %	23.65	29.59	11.18	11.12	16.02
EBITDA, 2 Yr. CAGR %	30.65	41.79	5.41	4.41	12.16
EBITA, 2 Yr. CAGR %	32.22	49.3	0.75	-3.12	8.92
EBIT, 2 Yr. CAGR %	32.22	49.3	0.75	-3.12	8.92
Earnings From Cont. Operations, 2 Yr. CAGR %	26.2	45.6	3.92	-1.53	9.14
Net Income, 2 Yr. CAGR %	26.2	45.6	3.92	-1.53	9.14
Normalized Net Income, 2 Yr. CAGR %	30.34	50.68	3.23	-1.28	9.44
Diluted EPS Before Extra, 2 Yr. CAGR %	25.96	46.01	4.54	-0.96	9.36
Inventory, 2 Yr. CAGR %	18.51	36.98	13.34	11.79	20.34
Net Property, Plant and Equip., 2 Yr. CAGR %	22.66	20.68	17.07	14.99	6.53
Total Assets, 2 Yr. CAGR %	21.27	19.85	15.94	14.24	12.92
Tangible Book Value, 2 Yr. CAGR %	21.43	24.27	18.94	15.23	17.64
Common Equity, 2 Yr. CAGR %	21.43	24.27	18.94	15.23	17.64
Cash From Operations, 2 Yr. CAGR %	32.41	-7.24	23.44	16.94	8.34
Capital Expenditures, 2 Yr. CAGR %	16.51	12.19	7.83	13.4	-27.78
Levered Free Cash Flow, 2 Yr. CAGR %	-51.41	-38.26	33.49	-41.57	162.09
Unlevered Free Cash Flow, 2 Yr. CAGR %	-53.31	-38.65	38.91	-41.57	162.09
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	22.24	18.54	21.96	10.82	15.7
Gross Profit, 3 Yr. CAGR %	22.17	17.58	24.99	9.49	16.11
EBITDA, 3 Yr. CAGR %	26.67	18.29	32.07	1.87	12.96
EBITA, 3 Yr. CAGR %	26.61	16.67	35.55	-5.18	9.85
EBIT, 3 Yr. CAGR %	26.61	16.67	35.55	-5.18	9.85
Earnings From Cont. Operations, 3 Yr. CAGR %	23.05	14.32	34.64	-3.11	11.1
Net Income, 3 Yr. CAGR %	23.05	14.32	34.64	-3.11	11.1
Normalized Net Income, 3 Yr. CAGR %	25.2	16.19	37.87	-3.46	11.39
Diluted EPS Before Extra, 3 Yr. CAGR %	23	14.55	34.98	-2.41	11.32
Inventory, 3 Yr. CAGR %	23.16	17.65	27.62	13.16	17.06
Net Property, Plant and Equip., 3 Yr. CAGR %	85.68	20.53	19.71	15.45	10.15
Total Assets, 3 Yr. CAGR %	44.62	19.29	18.71	14.64	14.08
Tangible Book Value, 3 Yr. CAGR %	22.12	21.48	21.58	17.3	17.21
Common Equity, 3 Yr. CAGR %	22.12	21.48	21.58	17.3	17.21
Cash From Operations, 3 Yr. CAGR %	21.21	18.97	10.93	9.51	23.03
Capital Expenditures, 3 Yr. CAGR %	36.33	5.87	18.73	3.98	-11.48
Levered Free Cash Flow, 3 Yr. CAGR %	-27.69	-35.55	-15.71	-27.11	120.98
Unlevered Free Cash Flow, 3 Yr. CAGR %	-29.58	-35.55	-16.07	-25.15	120.98
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	23.28	19.2	17.94	15.99	19.41
Gross Profit, 5 Yr. CAGR %	23.61	18.78	17.65	14.95	21.32
EBITDA, 5 Yr. CAGR %	27.01	18.78	17.69	12.53	23.71
EBITA, 5 Yr. CAGR %	27.23	17	15.55	8.31	24.19
EBIT, 5 Yr. CAGR %	27.23	17	15.55	8.31	24.19
Earnings From Cont. Operations, 5 Yr. CAGR %	31.16	20.61	15.01	7.7	23.79
Net Income, 5 Yr. CAGR %	31.16	20.61	15.01	7.7	23.79
Normalized Net Income, 5 Yr. CAGR %	26.93	16.95	15.9	8.86	25.7
Diluted EPS Before Extra, 5 Yr. CAGR %	30.66	20.58	15.26	8.07	24.08
Inventory, 5 Yr. CAGR %	24.13	23.05	19.13	15.27	24.66
Net Property, Plant and Equip., 5 Yr. CAGR %	69.38	65.58	54.4	18.28	14.25
Total Assets, 5 Yr. CAGR %	41.91	36.73	32.38	17.25	16.36
Tangible Book Value, 5 Yr. CAGR %	27.58	24.32	20.84	18.94	19.99
Common Equity, 5 Yr. CAGR %	27.58	24.32	20.84	18.94	19.99
Cash From Operations, 5 Yr. CAGR %	25.19	13.48	22.1	18.15	9.89
Capital Expenditures, 5 Yr. CAGR %	45.11	30.02	24.12	8.82	-2.68
Levered Free Cash Flow, 5 Yr. CAGR %	-18.27	-20.37	-7.59	-38.03	32.69
Unlevered Free Cash Flow, 5 Yr. CAGR %	-19.56	-20.37	-7.59	-38.03	32.36