ACVA · As filed with the SEC

ACV Auctions balance sheet, by quarter

The statement as ACV Auctions presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

CONDENSED CONSOLIDATED BALANCE SHEETS · USD thousands, shares in thousands

USD thousands, shares in thousands	Q2 2026 Jun 30, 2026	Q1 2026 Mar 31, 2026	Q4 2025 Dec 31, 2025	Q3 2025 Sep 30, 2025	Q2 2025 Jun 30, 2025	Q1 2025 Mar 31, 2025	Q4 2024 Dec 31, 2024	Q3 2024 Sep 30, 2024
Assets
Current Assets:
Cash and cash equivalents	242,259	340,970	271,497	265,343	258,365	291,885	224,065	252,524
Marketable securities	—	—	—	50,676	46,368	49,927	—	35,228
Marketable securities	—	—	0	—	—	—	46,036	—
Trade receivables (net of allowance of $6,128 and $3,828)	216,092	268,867	197,225	218,949	209,880	243,645	168,770	203,728
Finance receivables (net of allowance of $8,513 and $29,026)	191,866	190,432	180,486	198,727	207,068	156,714	139,045	130,785
Other current assets	19,752	24,019	24,295	28,813	16,254	17,724	15,281	16,967
Total current assets	669,969	824,288	673,503	762,508	737,935	759,895	593,197	639,232
Property and equipment (net of accumulated depreciation of $7,855 and $6,589)	14,358	13,654	12,852	11,739	10,135	8,468	7,625	7,932
Goodwill	182,875	183,052	183,725	183,748	183,676	181,431	180,478	177,899
Acquired intangible assets (net of amortization of $45,191 and $40,202)	75,664	78,290	81,024	83,625	86,206	88,278	90,816	98,971
Capitalized software (net of amortization of $84,354 and $67,874)	87,061	84,840	81,964	79,185	75,648	72,095	68,571	66,249
Other assets	49,432	51,257	52,543	45,691	44,673	42,172	43,462	44,070
Total assets	1,079,359	1,235,381	1,085,611	1,166,496	1,138,273	1,152,339	984,149	1,034,353
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable	410,113	526,634	390,830	439,010	430,646	470,327	345,605	385,696
Accrued payroll	8,841	10,732	9,308	11,174	12,100	13,087	16,725	15,044
Accrued other liabilities	22,669	22,988	20,711	21,504	19,912	23,681	18,836	21,502
Total current liabilities	441,623	560,354	420,849	471,688	462,658	507,095	381,166	422,242
Long-term debt	205,000	200,000	190,000	220,000	186,500	166,500	123,000	115,000
Other long-term liabilities	42,845	44,103	45,079	40,358	40,332	39,174	39,979	40,899
Total liabilities	689,468	804,457	655,928	732,046	689,490	712,769	544,145	578,141
Stockholders' Equity:
Preferred Stock; $0.001 par value; 20,000 shares authorized; 0 and 0 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively	0	0	0	0	0	0	0	0
Common Stock; $0.001 par value; 2,000,000 shares authorized; 169,123 and 173,179 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively	169	174	—	—	—	—	—	—
Common Stock Class A	—	—	—	172	172	171	168	158
Common Stock	—	—	173	—	—	—	—	—
Common Class B	—	—	0	0	0	0	0	9
Additional paid-in capital	977,360	1,009,840	996,628	981,789	971,390	958,047	944,891	932,392
Accumulated deficit	(587,575)	(579,348)	(568,456)	(548,895)	(524,430)	(517,132)	(502,315)	(476,178)
Accumulated other comprehensive income	(63)	258	1,338	1,384	1,651	(1,516)	(2,740)	(169)
Total stockholders' equity	389,891	430,924	429,683	434,450	448,783	439,570	440,004	456,212
Total liabilities and stockholders' equity	1,079,359	1,235,381	1,085,611	1,166,496	1,138,273	1,152,339	984,149	1,034,353
Common Stock	—	—	2,000,000	—	—	—	—	—
Common Class B	—	—	0	—	—	—	—	—

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.