$BYON
BEYOND, INC.

2024 Q3 Form 10-Q Financial Statement

#000113071324000057 Filed on July 31, 2024

View on sec.gov

Income Statement

Concept 2024 Q3 2024 Q2
Revenue $311.4M $398.1M
YoY Change -16.58% -5.71%
Cost Of Revenue $245.5M $317.9M
YoY Change -19.09% -3.02%
Gross Profit $65.98M $80.17M
YoY Change -5.7% -15.05%
Gross Profit Margin 21.18% 20.14%
Selling, General & Admin $69.43M $84.82M
YoY Change -14.97% 21.36%
% of Gross Profit 105.24% 105.8%
Research & Development $27.67M $23.41M
YoY Change 5.22% -4.13%
% of Gross Profit 41.94% 29.2%
Depreciation & Amortization $4.107M $4.131M
YoY Change 1.71% -8.53%
% of Gross Profit 6.23% 5.15%
Operating Expenses $109.5M $127.2M
YoY Change -1.23% 28.95%
Operating Profit -$43.55M -$47.00M
YoY Change 6.41% 1006.17%
Interest Expense $1.554M -$5.445M
YoY Change -51.45% -278.0%
% of Operating Profit
Other Income/Expense, Net -$18.84M $2.231M
YoY Change -51.35% -102.77%
Pretax Income -$60.84M -$42.46M
YoY Change -20.43% -48.13%
Income Tax $189.0K $117.0K
% Of Pretax Income
Net Earnings -$61.03M -$42.58M
YoY Change -3.2% -42.07%
Net Earnings / Revenue -19.6% -10.7%
Basic Earnings Per Share -$1.33 -$0.93
Diluted Earnings Per Share -$1.33 -$0.93
COMMON SHARES
Basic Shares Outstanding 45.75M shares 45.74M shares
Diluted Shares Outstanding 45.77M shares 45.74M shares

Balance Sheet

Concept 2024 Q3 2024 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments $140.4M $186.2M
YoY Change -56.87% -45.7%
Cash & Equivalents $140.4M $186.2M
Short-Term Investments
Other Short-Term Assets $16.63M $15.24M
YoY Change -13.38% -25.86%
Inventory $11.06M $12.10M
Prepaid Expenses
Receivables $15.03M $18.69M
Other Receivables $0.00 $0.00
Total Short-Term Assets $183.1M $232.2M
YoY Change -51.27% -40.29%
LONG-TERM ASSETS
Property, Plant & Equipment $27.21M $27.86M
YoY Change -75.19% -75.76%
Goodwill $6.160M $6.160M
YoY Change 0.0% 0.0%
Intangibles $30.51M $30.92M
YoY Change 19.64% 20.85%
Long-Term Investments $90.97M $97.34M
YoY Change -29.06% -53.31%
Other Assets $13.93M $12.55M
YoY Change 2.33% -81.13%
Total Long-Term Assets $245.3M $264.6M
YoY Change -37.92% -37.26%
TOTAL ASSETS
Total Short-Term Assets $183.1M $232.2M
Total Long-Term Assets $245.3M $264.6M
Total Assets $428.3M $496.8M
YoY Change -44.43% -38.71%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $87.96M $91.21M
YoY Change 3.15% 6.04%
Accrued Expenses $54.32M $61.31M
YoY Change -25.05% -6.7%
Deferred Revenue
YoY Change
Short-Term Debt $0.00 $0.00
YoY Change
Long-Term Debt Due $0.00 $0.00
YoY Change -100.0% -100.0%
Total Short-Term Liabilities $189.0M $203.0M
YoY Change -9.72% 3.0%
LONG-TERM LIABILITIES
Long-Term Debt $34.23M $34.22M
YoY Change 0.0% 0.0%
Other Long-Term Liabilities $8.519M $8.738M
YoY Change -8.94% 44.86%
Total Long-Term Liabilities $8.519M $8.738M
YoY Change -8.94% -78.29%
TOTAL LIABILITIES
Total Short-Term Liabilities $189.0M $203.0M
Total Long-Term Liabilities $8.519M $8.738M
Total Liabilities $232.1M $246.4M
YoY Change -8.82% 3.81%
SHAREHOLDERS EQUITY
Retained Earnings -$659.2M -$598.2M
YoY Change 105.57% 132.19%
Common Stock $5.000K $5.000K
YoY Change 0.0% 0.0%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $196.2M $250.4M
YoY Change
Total Liabilities & Shareholders Equity $428.3M $496.8M
YoY Change -44.43% -38.71%

Cashflow Statement

Concept 2024 Q3 2024 Q2
OPERATING ACTIVITIES
Net Income -$61.03M -$42.58M
YoY Change -3.2% -42.07%
Depreciation, Depletion And Amortization $4.107M $4.131M
YoY Change 1.71% -8.53%
Cash From Operating Activities -$42.12M -$75.89M
YoY Change 336.92% 6045.1%
INVESTING ACTIVITIES
Capital Expenditures $3.251M $4.975M
YoY Change -56.33% -83.21%
Acquisitions
YoY Change
Other Investing Activities $13.00K $10.79M
YoY Change -89.26% 53865.0%
Cash From Investing Activities -$3.238M $5.818M
YoY Change -55.79% -119.65%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 516.0K -78.00K
YoY Change -180.88% -92.3%
NET CHANGE
Cash From Operating Activities -42.12M -75.89M
Cash From Investing Activities -3.238M 5.818M
Cash From Financing Activities 516.0K -78.00K
Net Change In Cash -44.85M -70.15M
YoY Change 154.76% 120.24%
FREE CASH FLOW
Cash From Operating Activities -$42.12M -$75.89M
Capital Expenditures $3.251M $4.975M
Free Cash Flow -$45.37M -$80.87M
YoY Change 165.56% 162.05%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
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<div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Use of estimates</span></div><div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of financial statements in conformity with GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent liabilities in our consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, receivables valuation, revenue recognition, loyalty program reward point and gift card breakage, sales returns, inventory valuation, asset useful lives, equity and debt securities valuation, income taxes, stock-based compensation, performance-based compensation, self-funded health insurance liabilities, and contingencies. Although these estimates are based on our best knowledge of current events and actions that we may undertake in the future, our accounting of these estimates may change from period to period. To the extent there are differences between these estimates and actual results, our consolidated financial statements may be materially affected.</span></div>
us-gaap Prior Period Reclassification Adjustment Description
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<div><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">Change in presentation in the income statement</span></div><div><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">In the first quarter of fiscal 2024, the Company changed the presentation for merchant fees associated with customer payments made by credit cards and other payment methods and customer service costs. Under the new presentation, the Company includes such expenses in a separate line in operating expenses labeled, "Customer service and merchant fees", whereas previously, these expenses were included in Cost of goods sold.</span></div><div style="text-indent:36pt"><span><br/></span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company concluded that such a change in presentation is preferable in the circumstances because the treatment of these costs as operating expenses is aligned with the changes in business and strategy. The change will also provide greater transparency in the Company's external disclosures and related communications with the market. </span></div><div style="text-indent:36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> This change in accounting policy has been applied retrospectively, and the unaudited consolidated statements of operations reflect the effect of this accounting principle change for all periods presented. This change in presentation had no impact on Loss before income taxes, Net loss, or Net loss per share of common stock basic or diluted. The consolidated balance sheets, consolidated statements of comprehensive loss, consolidated statements of changes in stockholders' equity, and consolidated statements of cash flows were not impacted by this accounting policy change.</span></div>
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us-gaap Weighted Average Number Of Shares Outstanding Basic
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45134000 shares
CY2024Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
45742000 shares
CY2023Q2 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
45200000 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
45665000 shares
CY2022Q4 us-gaap Contract With Customer Liability
ContractWithCustomerLiability
44480000 usd
CY2023 us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
35290000 usd
CY2023 us-gaap Contract With Customer Liability Revenue Recognized
ContractWithCustomerLiabilityRevenueRecognized
-30173000 usd
CY2023Q4 us-gaap Contract With Customer Liability
ContractWithCustomerLiability
49597000 usd
us-gaap Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
30719000 usd
us-gaap Contract With Customer Liability Revenue Recognized
ContractWithCustomerLiabilityRevenueRecognized
-32510000 usd
CY2024Q2 us-gaap Contract With Customer Liability
ContractWithCustomerLiability
47806000 usd
CY2024Q2 byon Gift Card And Club O Rewards Breakage
GiftCardAndClubORewardsBreakage
2100000 usd
CY2023Q2 byon Gift Card And Club O Rewards Breakage
GiftCardAndClubORewardsBreakage
1000000.0 usd
byon Gift Card And Club O Rewards Breakage
GiftCardAndClubORewardsBreakage
3400000 usd
byon Gift Card And Club O Rewards Breakage
GiftCardAndClubORewardsBreakage
1900000 usd
CY2024Q2 us-gaap Contract With Customer Liability Noncurrent
ContractWithCustomerLiabilityNoncurrent
5100000 usd
CY2023Q4 us-gaap Contract With Customer Liability Noncurrent
ContractWithCustomerLiabilityNoncurrent
5600000 usd
CY2022Q4 byon Sales Return Reserve For Sales Returns Current
SalesReturnReserveForSalesReturnsCurrent
10222000 usd
CY2023 byon Sales Returns Additions To Reserve For Sales Returns
SalesReturnsAdditionsToReserveForSalesReturns
121939000 usd
CY2023 byon Deductions From Sales Returns Current
DeductionsFromSalesReturnsCurrent
123510000 usd
CY2023Q4 byon Sales Return Reserve For Sales Returns Current
SalesReturnReserveForSalesReturnsCurrent
8651000 usd
byon Sales Returns Additions To Reserve For Sales Returns
SalesReturnsAdditionsToReserveForSalesReturns
58771000 usd
byon Deductions From Sales Returns Current
DeductionsFromSalesReturnsCurrent
58310000 usd
CY2024Q2 byon Sales Return Reserve For Sales Returns Current
SalesReturnReserveForSalesReturnsCurrent
9112000 usd
CY2024Q2 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-42578000 usd
CY2023Q2 us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-73493000 usd
us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-116506000 usd
us-gaap Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
-83800000 usd
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
45134000 shares
CY2024Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-0.93
CY2023Q2 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-1.63
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-2.55
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
-1.86
CY2024Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-0.93
CY2023Q2 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-1.63
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-2.55
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
-1.86
CY2024Q2 ecd Non Rule10b51 Arr Adopted Flag
NonRule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Rule10b51 Arr Adopted Flag
Rule10b51ArrAdoptedFlag
false
CY2024Q2 ecd Rule10b51 Arr Trmntd Flag
Rule10b51ArrTrmntdFlag
false
CY2024Q2 ecd Non Rule10b51 Arr Trmntd Flag
NonRule10b51ArrTrmntdFlag
false

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