PAR Technology (PAR) Financials

$56.40 +0.11 (+0.20%)

Closing price 04/17/2025 03:59 PM Eastern

Extended Trading

$55.76 -0.64 (-1.13%)

As of 04/17/2025 04:07 PM Eastern

Annual Income Statements for PAR Technology

This table shows PAR Technology's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Net Income / (Loss) Attributable to Common Shareholders	-0.89	1.78	-3.39	-24	-16	-37	-76	-69	-70	-4.99
Consolidated Net Income / (Loss)	-0.89	1.78	-3.39	-24	-16	-37	-76	-69	-70	-4.99
Net Income / (Loss) Continuing Operations	4.02	2.50	-3.61	-24	-16	-37	-76	-80	-82	-90
Total Pre-Tax Income	5.52	3.65	0.39	-9.98	-19	-40	-85	-79	-80	-95
Total Operating Income	6.63	2.21	-0.12	-10	-14	-24	-54	-69	-72	-79
Total Gross Profit	45	46	51	38	37	39	62	82	89	146
Total Revenue	229	230	233	201	187	214	283	262	277	350
Operating Revenue	229	230	233	201	187	214	283	262	277	350
Total Cost of Revenue	184	183	182	164	150	174	221	181	187	204
Operating Cost of Revenue	184	183	182	164	150	-	221	181	187	204
Total Operating Expenses	38	44	51	48	52	63	116	151	161	225
Selling, General & Admin Expense	27	31	38	36	38	46	60	70	72	109
Marketing Expense	-	-	-	-	-	-	24	35	39	42
Research & Development Expense	10	12	12	12	13	19	35	49	58	67
Amortization Expense	0.99	0.97	0.97	0.02	0.16	1.16	1.83	1.86	1.86	8.45
Other Special Charges / (Income)	-	-	-	-0.45	0.00	-3.34	-4.40	-4.40	-9.70	-1.10
Total Other Income / (Expense), net	-1.11	1.44	0.51	0.30	-5.02	-16	-31	-9.88	-8.05	-16
Interest Expense	0.31	-0.12	0.12	0.39	4.57	16	30	0.00	0.64	6.56
Interest & Investment Income	-	-	-	-	-	-	-	-8.81	-6.93	-10
Other Income / (Expense), net	-0.80	1.32	0.63	0.68	-0.45	0.81	-1.28	-1.07	-0.49	1.15
Income Tax Expense	1.50	1.15	4.00	14	-3.63	-2.99	-9.42	1.13	1.85	-4.77
Net Income / (Loss) Discontinued Operations	-4.91	-0.72	0.22	-	-	-	-	11	12	85
Basic Earnings per Share	($0.06)	$0.11	($0.22)	($1.50)	($0.96)	($1.92)	($3.02)	($2.55)	($2.53)	($0.14)
Weighted Average Basic Shares Outstanding	15.56M	15.68M	15.95M	16.04M	16.22M	19.01M	25.09M	27.15M	27.55M	34.16M
Diluted Earnings per Share	($0.06)	$0.11	($0.22)	($1.50)	($0.96)	($1.92)	($3.02)	($2.55)	($2.53)	($0.14)
Weighted Average Diluted Shares Outstanding	15.67M	15.74M	15.95M	16.04M	16.22M	19.01M	25.09M	27.15M	27.55M	34.16M
Weighted Average Basic & Diluted Shares Outstanding	15.64M	15.77M	16.01M	16.04M	16.22M	19.01M	26.95M	27.32M	28.04M	40.21M

This table shows PAR Technology's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Income / (Loss) Attributable to Common Shareholders	-21	-13	-16	-20	-16	-19	-18	54	-20	-21
Consolidated Net Income / (Loss)	-21	-13	-16	-20	-16	-19	-18	54	-20	-21
Net Income / (Loss) Continuing Operations	-21	-24	-16	-22	-19	-25	-18	-24	-21	-27
Total Pre-Tax Income	-21	-24	-16	-21	-19	-24	-26	-23	-20	-26
Total Operating Income	-18	-22	-14	-20	-17	-21	-25	-21	-15	-18
Total Gross Profit	21	19	23	19	25	22	29	32	43	43
Total Revenue	93	4.20	100	70	69	38	105	78	97	70
Operating Revenue	93	4.20	100	70	69	38	105	78	97	70
Total Cost of Revenue	71	-14	77	50	44	16	77	46	54	27
Operating Cost of Revenue	71	-	77	50	44	16	77	46	54	27
Total Operating Expenses	40	40	37	39	42	43	53	53	58	61
Selling, General & Admin Expense	27	-5.54	18	16	18	20	26	25	27	31
Marketing Expense	-	-	9.40	10	9.53	9.51	11	9.81	11	10
Research & Development Expense	13	15	14	15	15	14	16	16	18	17
Amortization Expense	0.47	0.46	0.46	0.47	0.46	0.47	0.93	1.95	2.70	2.88
Other Special Charges / (Income)	0.00	-4.40	-5.20	-2.80	0.00	-1.70	0.00	-0.60	-0.15	-0.35
Total Other Income / (Expense), net	-2.32	-2.02	-1.73	-1.58	-2.01	-2.73	-1.40	-2.24	-4.82	-7.12
Other Income / (Expense), net	-0.18	-0.26	-0.06	0.16	-0.26	-0.32	0.31	-0.61	-1.40	2.85
Income Tax Expense	0.58	0.51	0.32	0.38	0.18	0.98	-7.79	0.61	0.65	1.75
Basic Earnings per Share	($0.79)	($0.48)	($0.58)	($0.72)	($0.56)	($0.67)	($0.62)	$1.60	($0.56)	($0.56)
Weighted Average Basic Shares Outstanding	27.11M	27.15M	27.34M	27.36M	27.47M	27.55M	29.52M	34.02M	35.87M	34.16M
Diluted Earnings per Share	($0.79)	($0.48)	($0.58)	($0.72)	($0.56)	($0.67)	($0.62)	$1.60	($0.56)	($0.56)
Weighted Average Diluted Shares Outstanding	27.11M	27.15M	27.34M	27.36M	27.47M	27.55M	29.52M	34.02M	35.87M	34.16M
Weighted Average Basic & Diluted Shares Outstanding	27.29M	27.32M	27.41M	27.45M	28.02M	28.04M	33.99M	36.28M	36.31M	40.21M

This table details how cash moves in and out of PAR Technology's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Net Change in Cash & Equivalents	-2.14	1.03	-2.46	-3.21	25	153	7.73	-111	-30	74
Net Cash From Operating Activities	0.59	11	0.31	-3.85	-16	-20	-53	-43	-17	-25
Net Cash From Continuing Operating Activities	2.61	11	-0.15	-3.85	-16	-20	-53	-52	-32	-21
Net Income / (Loss) Continuing Operations	-0.89	2.50	-3.61	-24	-16	-37	-76	-80	-82	-90
Consolidated Net Income / (Loss)	-0.89	1.78	-3.39	-24	-16	-37	-76	-69	-70	-4.99
Net Income / (Loss) Discontinued Operations	-	-0.72	0.22	-	-	-	-	11	12	85
Depreciation Expense	3.07	4.62	4.03	4.73	4.73	10	21	26	27	38
Amortization Expense	-	-	-	-	-	-	0.00	0.00	-1.89	0.48
Non-Cash Adjustments To Reconcile Net Income	8.24	1.32	2.50	4.27	6.66	20	37	18	16	36
Changes in Operating Assets and Liabilities, net	-7.81	2.88	-3.07	11	-12	-13	-35	-15	8.74	-5.94
Net Cash From Discontinued Operating Activities	-2.02	-0.36	0.46	-	-	-	-	8.56	15	-3.93
Net Cash From Investing Activities	6.43	-7.10	-8.86	-6.71	-24	-9.04	-383	-67	-7.78	-180
Net Cash From Continuing Investing Activities	7.47	-7.10	-8.86	-6.71	-24	-9.04	-383	-66	-7.28	-276
Purchase of Property, Plant & Equipment	-3.85	-6.12	-8.86	-7.84	-6.53	-9.23	-8.29	-7.40	-10	-6.78
Acquisitions	-	-	-	0.00	-20	0.00	-375	-19	-1.90	-309
Purchase of Investments	-0.78	-	-	-	-	0.00	0.00	-65	-81	-28
Sale and/or Maturity of Investments	-	-	-	-	-	-	0.00	24	86	65
Other Investing Activities, net	0.00	-0.98	-	0.00	0.00	0.19	-	0.00	0.00	3.27
Net Cash From Discontinued Investing Activities	-1.05	-	-	-	-	-	-	-0.23	-0.50	96
Net Cash From Financing Activities	-7.70	-2.15	6.06	7.35	66	181	444	-2.57	-1.62	279
Net Cash From Continuing Financing Activities	-7.70	-2.15	6.06	7.35	66	181	444	-2.57	-1.62	279
Repayment of Debt	-222	-215	-22	-51	-17	-67	-202	-0.71	0.00	-1.47
Repurchase of Common Equity	-	-	-	0.00	-0.54	-0.30	-12	-3.15	-2.69	-5.07
Issuance of Debt	217	215	23	57	85	116	441	0.00	0.00	87
Issuance of Common Equity	0.47	0.03	1.50	0.00	0.00	131	215	0.00	0.00	195
Other Financing Activities, net	-3.00	-2.00	3.79	0.86	-1.12	0.68	1.16	1.29	1.07	2.24
Effect of Exchange Rate Changes	-1.46	-0.72	0.03	-	-1.00	1.24	0.27	1.46	-3.52	0.86
Cash Interest Paid	0.21	0.09	0.15	0.31	1.29	4.02	-	0.00	0.00	0.00
Cash Income Taxes Paid	0.31	0.71	0.02	0.29	-0.32	0.21	0.00	1.29	3.22	2.32

This table details how cash moves in and out of PAR Technology's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Change in Cash & Equivalents	-61	-12	-21	-2.89	-1.29	-4.36	16	65	-7.50	0.48
Net Cash From Operating Activities	-1.99	-9.49	-17	3.95	-5.69	1.41	-24	-14	8.80	3.38
Net Cash From Continuing Operating Activities	-1.99	-18	-17	-3.16	-8.03	-4.02	-24	-9.46	8.60	3.13
Net Income / (Loss) Continuing Operations	-21	-24	-16	-25	-19	-22	-18	-26	-21	-25
Consolidated Net Income / (Loss)	-21	-13	-16	-20	-16	-19	-18	54	-20	-21
Net Income / (Loss) Discontinued Operations	-	-	-	-	3.72	2.89	-	-	0.83	4.24
Depreciation Expense	6.77	6.02	6.93	6.65	6.55	6.88	7.23	8.90	11	11
Amortization Expense	-	-	0.00	-	-	-1.89	-0.40	0.66	0.02	0.20
Non-Cash Adjustments To Reconcile Net Income	4.66	3.58	4.15	4.64	2.85	4.15	5.59	8.37	7.03	15
Changes in Operating Assets and Liabilities, net	7.92	-3.41	-12	11	1.81	8.37	-18	-1.73	12	1.85
Net Cash From Discontinued Operating Activities	-	-	-	-	2.33	5.43	-	-	0.20	0.25
Net Cash From Investing Activities	-59	-2.37	-1.77	-4.40	1.35	-2.97	-152	79	-105	-2.01
Net Cash From Continuing Investing Activities	-59	-2.14	-1.77	-4.18	1.51	-2.84	-152	-8.10	-110	-6.00
Purchase of Property, Plant & Equipment	-1.78	-1.87	-1.30	-3.71	-3.00	-2.35	-1.43	-1.65	-1.72	-1.99
Acquisitions	-18	-	0.00	-	-	-1.90	-166	-	-127	-16
Sale and/or Maturity of Investments	-	24	25	20	24	18	19	19	16	12
Net Cash From Discontinued Investing Activities	-	-	-	-	-0.16	-0.13	-	-	5.02	3.99
Net Cash From Financing Activities	-0.19	-0.60	-2.43	-0.06	0.65	0.22	191	0.75	88	-0.81
Net Cash From Continuing Financing Activities	-0.19	-0.60	-2.43	-0.06	0.65	0.22	191	0.75	88	-0.81
Issuance of Common Equity	-	-	0.00	-	-	-	194	0.53	-	0.46
Other Financing Activities, net	0.25	0.02	0.05	0.15	0.71	0.16	1.11	0.43	0.50	0.20
Effect of Exchange Rate Changes	0.46	0.49	-0.51	-2.39	2.40	-3.01	0.48	-0.61	1.07	-0.08
Cash Interest Paid	0.00	-0.02	-	-	3.92	-4.02	-	-	-	-3.71
Cash Income Taxes Paid	0.66	0.63	0.51	0.02	1.87	0.83	0.34	0.45	0.75	0.78

This table presents PAR Technology's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Total Assets	116	125	115	95	190	344	888	855	803	1,381
Total Current Assets	70	82	63	56	94	249	283	224	181	218
Cash & Equivalents	8.02	9.06	6.60	3.49	28	181	188	70	37	108
Restricted Cash	-	-	-	-	-	-	0.00	7.21	10	13
Short-Term Investments	-	-	-	-	-	-	0.00	40	37	0.52
Accounts Receivable	30	31	30	26	42	43	50	60	43	60
Inventories, net	21	26	22	23	19	22	35	38	24	22
Other Current Assets	3.43	4.03	4.21	3.25	4.43	3.63	9.53	8.57	8.12	14
Other Current Nonoperating Assets	0.38	0.46	-	-	-	-	-	-	22	0.00
Plant, Property, & Equipment, net	5.72	7.04	11	13	14	14	14	13	16	14
Total Noncurrent Assets	41	36	41	26	82	81	591	618	606	1,149
Goodwill	11	11	11	11	41	41	457	487	489	887
Intangible Assets	11	11	12	11	33	33	119	111	94	237
Other Noncurrent Operating Assets	3.69	3.79	4.31	4.50	7.36	6.63	15	20	21	24
Other Noncurrent Nonoperating Assets	-	-	-	-	-	-	-	-	2.79	0.00
Total Liabilities & Shareholders' Equity	116	125	115	95	190	344	888	855	803	1,381
Total Liabilities	48	55	46	49	117	155	384	480	470	509
Total Current Liabilities	39	47	36	41	42	40	61	68	80	112
Accounts Payable	12	17	14	13	16	13	21	23	26	35
Accrued Expenses	7.64	4.68	3.93	2.11	3.18	2.61	5.04	6.53	3.53	14
Current Deferred Revenue	-	-	10	9.85	12	9.51	14	11	9.30	25
Current Employee Benefit Liabilities	5.73	5.47	6.28	5.94	7.77	13	17	19	14	22
Other Current Liabilities	-	-	0.00	2.55	2.06	1.20	2.27	8.51	11	16
Other Current Nonoperating Liabilities	0.44	-	-	-	-	-	-	-	16	0.00
Total Noncurrent Liabilities	9.45	8.09	9.72	7.82	75	115	323	412	389	397
Long-Term Debt	0.57	0.38	0.19	0.00	62	106	306	389	378	368
Capital Lease Obligations	-	-	-	-	1.02	1.46	2.44	2.87	2.15	6.05
Noncurrent Deferred Revenue	-	-	2.67	4.41	3.92	3.08	7.60	5.13	4.20	1.53
Other Noncurrent Operating Liabilities	8.88	7.71	6.87	3.41	7.31	5.00	7.41	15	3.60	21
Other Noncurrent Nonoperating Liabilities	-	-	-	-	-	-	-	-	1.71	0.00
Total Equity & Noncontrolling Interests	68	70	69	46	73	188	504	375	333	872
Total Preferred & Common Equity	68	70	69	46	73	188	504	375	333	872
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	68	70	69	46	73	188	504	375	333	872
Common Stock	46	47	49	51	95	244	641	596	626	1,086
Retained Earnings	31	32	30	5.43	-10	-47	-123	-205	-275	-280
Treasury Stock	-5.84	-5.84	-5.84	-5.84	-6.38	-4.99	-11	-14	-17	-22
Accumulated Other Comprehensive Income / (Loss)	-2.78	-3.49	-3.43	-4.25	-5.37	-3.94	-3.70	-1.37	-0.94	-21
Other Equity Adjustments	-	-	-	-	-	-	-	-	0.00	108

This table presents PAR Technology's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024
Total Assets	865	832	816	809	1,009	1,057	1,299
Total Current Assets	233	207	193	189	194	247	233
Cash & Equivalents	90	49	44	43	51	115	106
Restricted Cash	-	7.42	9.02	8.76	13	13	15
Short-Term Investments	40	41	41	37	22	28	13
Accounts Receivable	55	66	63	66	70	50	60
Inventories, net	40	32	27	24	25	26	24
Other Current Assets	9.19	11	8.96	9.52	14	9.43	15
Other Current Nonoperating Assets	-	-	-	-	-	6.38	0.00
Plant, Property, & Equipment, net	13	13	15	16	15	14	15
Total Noncurrent Assets	619	612	609	604	799	795	1,052
Goodwill	485	487	488	487	620	624	803
Intangible Assets	116	106	102	97	158	148	226
Other Noncurrent Operating Assets	17	19	19	21	22	22	23
Other Noncurrent Nonoperating Assets	-	-	-	-	-	0.84	0.00
Total Liabilities & Shareholders' Equity	865	832	816	809	1,009	1,057	1,299
Total Liabilities	482	472	474	476	483	468	607
Total Current Liabilities	66	65	84	87	94	79	109
Accounts Payable	25	28	27	27	40	31	35
Accrued Expenses	5.19	7.60	6.00	11	11	4.05	8.31
Current Deferred Revenue	13	9.10	11	10	15	14	30
Current Employee Benefit Liabilities	18	11	15	16	14	14	18
Other Current Liabilities	5.25	8.61	10	10	14	14	17
Other Current Nonoperating Liabilities	-	-	-	-	-	2.03	0.00
Total Noncurrent Liabilities	416	408	391	389	389	389	497
Long-Term Debt	389	390	377	377	378	379	467
Capital Lease Obligations	1.72	2.55	3.08	3.08	2.52	3.54	5.56
Noncurrent Deferred Revenue	5.89	6.25	4.36	4.33	3.30	2.88	1.73
Other Noncurrent Operating Liabilities	20	9.11	6.67	4.67	4.83	4.17	23
Other Noncurrent Nonoperating Liabilities	-	-	-	-	-	0.00	0.00
Total Equity & Noncontrolling Interests	383	360	342	333	526	588	693
Total Preferred & Common Equity	383	360	342	333	526	588	693
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	383	360	342	333	526	588	693
Common Stock	593	599	603	607	845	853	974
Retained Earnings	-192	-221	-241	-256	-293	-239	-259
Treasury Stock	-14	-17	-17	-17	-22	-22	-22
Accumulated Other Comprehensive Income / (Loss)	-4.20	-1.41	-2.92	-1.51	-3.65	-3.91	-0.12

This table displays calculated financial ratios and metrics derived from PAR Technology's official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	5.11%	0.28%	1.29%	-13.48%	-6.96%	14.18%	32.32%	-7.26%	5.48%	26.48%
EBITDA Growth	50.63%	-8.38%	-44.30%	-207.07%	-103.78%	-31.62%	-158.71%	-31.85%	-5.83%	15.96%
EBIT Growth	49.42%	-39.46%	-85.61%	-1,988.19%	-52.56%	-58.11%	-138.40%	-27.13%	-2.96%	-7.96%
NOPAT Growth	7,394.68%	-68.57%	-25.62%	-737.23%	-38.05%	-68.81%	-125.01%	-28.17%	-3.85%	-10.29%
Net Income Growth	75.60%	300.11%	-289.90%	-612.40%	35.45%	-134.81%	-107.32%	8.55%	-0.62%	92.85%
EPS Growth	73.91%	283.33%	-300.00%	-581.82%	36.00%	-100.00%	-57.29%	15.56%	0.78%	94.47%
Operating Cash Flow Growth	-90.51%	1,751.18%	-97.14%	-1,325.80%	-319.04%	-25.51%	-162.59%	18.97%	60.36%	-47.85%
Free Cash Flow Firm Growth	-146.11%	171.34%	-152.91%	424.44%	-1,205.44%	65.57%	-2,219.79%	86.68%	68.85%	-2,356.35%
Invested Capital Growth	18.69%	-3.33%	5.01%	-21.01%	116.33%	6.26%	440.16%	3.92%	-4.24%	80.74%
Revenue Q/Q Growth	2.46%	1.50%	-22.34%	36.09%	3.47%	2.69%	8.89%	-22.78%	-17.72%	-23.51%
EBITDA Q/Q Growth	-24.91%	29.52%	-49.32%	-1,015.14%	6.37%	-22.73%	-14.24%	-13.19%	-32.79%	-1.18%
EBIT Q/Q Growth	-34.16%	53.90%	-89.29%	-86.07%	12.97%	-33.71%	-15.51%	-7.43%	-16.36%	-8.95%
NOPAT Q/Q Growth	30.04%	-46.82%	-55.69%	-66.59%	12.29%	-40.61%	-10.73%	-7.69%	-16.68%	-13.77%
Net Income Q/Q Growth	76.60%	19.74%	-209.83%	-3.74%	2.09%	-24.24%	-20.08%	14.92%	-7.97%	-94.88%
EPS Q/Q Growth	75.00%	22.22%	-222.22%	-3.45%	2.04%	-15.66%	-15.27%	17.48%	-8.12%	44.00%
Operating Cash Flow Q/Q Growth	-88.00%	379.94%	-95.17%	-168.11%	-40.34%	3.13%	-7.44%	0.11%	38.97%	7.21%
Free Cash Flow Firm Q/Q Growth	-119.96%	130.98%	-673.61%	-62.10%	-185.14%	62.18%	-119.30%	79.60%	38.45%	-26.12%
Invested Capital Q/Q Growth	10.52%	-14.89%	-14.00%	-5.80%	64.66%	-0.73%	88.29%	0.82%	-2.52%	8.99%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	19.68%	20.12%	21.93%	18.64%	19.98%	18.39%	21.96%	31.15%	32.32%	41.75%
EBITDA Margin	3.89%	3.55%	1.95%	-2.42%	-5.29%	-6.10%	-11.93%	-16.96%	-17.01%	-11.30%
Operating Margin	2.89%	0.96%	-0.05%	-5.11%	-7.58%	-11.20%	-19.05%	-26.32%	-25.92%	-22.60%
EBIT Margin	2.55%	1.54%	0.22%	-4.77%	-7.82%	-10.82%	-19.50%	-26.73%	-26.09%	-22.27%
Profit (Net Income) Margin	-0.39%	0.78%	-1.46%	-11.99%	-8.32%	-17.10%	-26.80%	-26.42%	-25.21%	-1.42%
Tax Burden Percent	-16.14%	48.85%	-874.94%	241.73%	81.08%	92.45%	88.94%	87.81%	87.44%	5.27%
Interest Burden Percent	94.72%	103.43%	76.18%	104.03%	131.24%	170.92%	154.50%	112.56%	110.48%	121.46%
Effective Tax Rate	27.17%	31.42%	1,032.82%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	8.35%	2.46%	1.81%	-12.61%	-12.47%	-14.93%	-10.19%	-7.59%	-7.90%	-6.34%
ROIC Less NNEP Spread (ROIC-NNEP)	60.53%	-1.28%	65.53%	3,804.64%	-40.39%	93.02%	-169.34%	-18.21%	-14.84%	12.28%
Return on Net Nonoperating Assets (RNNOA)	-9.64%	0.13%	-6.70%	-29.36%	-13.74%	-13.06%	-11.70%	-8.18%	-11.80%	5.51%
Return on Equity (ROE)	-1.30%	2.59%	-4.89%	-41.98%	-26.22%	-27.99%	-21.88%	-15.76%	-19.70%	-0.83%
Cash Return on Invested Capital (CROIC)	-8.75%	5.85%	-3.07%	10.86%	-86.02%	-21.00%	-147.70%	-11.43%	-3.57%	-63.86%
Operating Return on Assets (OROA)	4.60%	2.93%	0.42%	-9.17%	-10.30%	-8.68%	-8.96%	-8.05%	-8.71%	-7.14%
Return on Assets (ROA)	-0.70%	1.48%	-2.83%	-23.05%	-10.95%	-13.71%	-12.31%	-7.95%	-8.42%	-0.46%
Return on Common Equity (ROCE)	-1.30%	2.59%	-4.89%	-41.98%	-26.22%	-27.99%	-21.88%	-15.76%	-19.70%	-0.83%
Return on Equity Simple (ROE_SIMPLE)	-1.31%	2.56%	-4.91%	-52.50%	-21.37%	-19.41%	-15.03%	-18.48%	-20.94%	-0.57%
Net Operating Profit after Tax (NOPAT)	4.83	1.52	1.13	-7.19	-9.93	-17	-38	-48	-50	-55
NOPAT Margin	2.11%	0.66%	0.49%	-3.57%	-5.30%	-7.84%	-13.33%	-18.43%	-18.14%	-15.82%
Net Nonoperating Expense Percent (NNEP)	-52.18%	3.74%	-63.71%	-3,817.25%	27.92%	-107.94%	159.15%	10.63%	6.94%	-18.62%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-6.30%	-7.04%	-4.44%
Cost of Revenue to Revenue	80.32%	79.88%	78.07%	81.36%	80.02%	81.61%	78.04%	68.85%	67.68%	58.25%
SG&A Expenses to Revenue	11.95%	13.69%	16.41%	17.79%	20.33%	21.61%	21.15%	26.59%	26.07%	31.12%
R&D to Revenue	4.40%	5.04%	5.16%	6.17%	7.14%	9.01%	12.22%	18.54%	21.09%	19.22%
Operating Expenses to Revenue	16.78%	19.15%	21.98%	23.75%	27.56%	29.60%	41.01%	57.47%	58.24%	64.35%
Earnings before Interest and Taxes (EBIT)	5.83	3.53	0.51	-9.59	-15	-23	-55	-70	-72	-78
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	8.90	8.15	4.54	-4.86	-9.91	-13	-34	-44	-47	-40
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	1.69	1.25	2.14	7.58	6.90	7.20	2.81	1.90	3.66	3.03
Price to Tangible Book Value (P/TBV)	2.49	1.83	3.22	14.52	0.00	11.90	0.00	0.00	0.00	0.00
Price to Revenue (P/Rev)	0.50	0.38	0.64	1.73	2.68	6.35	5.01	2.71	4.41	7.54
Price to Earnings (P/E)	0.00	48.76	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	1.01%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	2.05%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	1.74	1.29	2.24	7.01	4.95	11.10	2.46	1.52	2.44	2.57
Enterprise Value to Revenue (EV/Rev)	0.48	0.34	0.61	1.75	2.88	6.01	5.44	3.76	5.48	8.26
Enterprise Value to EBITDA (EV/EBITDA)	12.29	9.62	31.40	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to EBIT (EV/EBIT)	18.76	22.23	280.65	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	22.65	51.69	126.32	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	184.07	7.13	454.05	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	21.74	0.00	56.93	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.04	0.01	0.02	0.17	0.88	0.57	0.61	1.05	1.14	0.43
Long-Term Debt to Equity	0.01	0.01	0.00	0.00	0.87	0.57	0.61	1.05	1.14	0.43
Financial Leverage	-0.16	-0.10	-0.10	-0.01	0.34	-0.14	0.07	0.45	0.80	0.45
Leverage Ratio	1.84	1.75	1.73	1.82	2.39	2.04	1.78	1.98	2.34	1.81
Compound Leverage Factor	1.75	1.81	1.31	1.89	3.14	3.49	2.75	2.23	2.59	2.20
Debt to Total Capital	3.77%	0.81%	1.96%	14.54%	46.79%	36.43%	37.99%	51.10%	53.28%	30.05%
Short-Term Debt to Total Capital	2.97%	0.27%	1.70%	14.54%	0.46%	0.22%	0.09%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.80%	0.54%	0.26%	0.00%	46.33%	36.21%	37.90%	51.10%	53.28%	30.05%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	96.23%	99.19%	98.04%	85.46%	53.21%	63.57%	62.01%	48.90%	46.72%	69.95%
Debt to EBITDA	0.30	0.07	0.30	-1.61	-6.47	-8.28	-9.16	-8.81	-8.07	-9.46
Net Debt to EBITDA	-0.60	-1.04	-1.15	-0.89	-3.64	5.58	-3.57	-6.16	-6.27	-6.38
Long-Term Debt to EBITDA	0.06	0.05	0.04	0.00	-6.40	-8.23	-9.14	-8.81	-8.07	-9.46
Debt to NOPAT	0.55	0.37	1.22	-1.09	-6.45	-6.44	-8.19	-8.11	-7.57	-6.76
Net Debt to NOPAT	-1.11	-5.59	-4.62	-0.60	-3.63	4.34	-3.20	-5.67	-5.88	-4.56
Long-Term Debt to NOPAT	0.12	0.25	0.16	0.00	-6.39	-6.40	-8.17	-8.11	-7.57	-6.76
Altman Z-Score	4.25	3.59	4.63	6.35	3.57	6.18	2.44	0.81	1.28	2.99
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.80	1.75	1.74	1.36	2.22	6.23	4.68	3.30	2.25	1.95
Quick Ratio	0.97	0.92	1.02	0.73	1.66	5.60	3.94	2.52	1.46	1.51
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-5.06	3.61	-1.91	6.19	-68	-24	-547	-73	-23	-557
Operating Cash Flow to CapEx	15.42%	179.73%	3.55%	-49.09%	-247.00%	-219.29%	-641.44%	-582.26%	-164.75%	-372.14%
Free Cash Flow to Firm to Interest Expense	-16.42	0.00	-15.78	16.01	-14.98	-1.44	-18.19	0.00	-35.74	-84.98
Operating Cash Flow to Interest Expense	1.93	0.00	2.60	-9.95	-3.53	-1.23	-1.77	0.00	-26.89	-3.85
Operating Cash Flow Less CapEx to Interest Expense	-10.58	0.00	-70.60	-30.20	-4.96	-1.80	-2.04	0.00	-43.21	-4.88
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	1.81	1.91	1.95	1.92	1.32	0.80	0.46	0.30	0.33	0.32
Accounts Receivable Turnover	7.74	7.63	7.65	7.15	5.51	5.04	6.09	4.77	5.39	6.84
Inventory Turnover	7.76	7.69	7.57	7.36	7.12	8.52	7.78	4.97	6.12	8.98
Fixed Asset Turnover	42.16	36.02	26.15	17.25	13.91	15.16	20.52	19.67	19.43	23.62
Accounts Payable Turnover	11.87	12.91	11.71	12.14	10.32	11.96	13.13	8.19	7.66	6.75
Days Sales Outstanding (DSO)	47.18	47.87	47.69	51.05	66.27	72.35	59.97	76.48	67.69	53.40
Days Inventory Outstanding (DIO)	47.05	47.49	48.22	49.58	51.24	42.85	46.89	73.42	59.60	40.66
Days Payable Outstanding (DPO)	30.74	28.27	31.17	30.07	35.36	30.52	27.81	44.58	47.64	54.06
Cash Conversion Cycle (CCC)	63.49	67.09	64.74	70.57	82.15	84.68	79.05	105.32	79.65	40.01
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	63	61	64	50	109	116	625	649	622	1,124
Invested Capital Turnover	3.96	3.72	3.74	3.53	2.35	1.90	0.76	0.41	0.44	0.40
Increase / (Decrease) in Invested Capital	9.89	-2.09	3.04	-13	59	6.82	509	25	-28	502
Enterprise Value (EV)	109	78	143	353	538	1,285	1,538	986	1,515	2,891
Market Capitalization	115	87	148	348	502	1,357	1,418	711	1,220	2,638
Book Value per Share	$3.94	$4.41	$4.31	$2.83	$4.46	$8.72	$18.77	$13.75	$11.89	$24.01
Tangible Book Value per Share	$2.67	$3.01	$2.87	$1.48	($0.09)	$5.28	($2.67)	($8.16)	($8.92)	($6.97)
Total Capital	71	70	70	54	137	296	813	767	713	1,246
Total Debt	2.67	0.57	1.38	7.82	64	108	309	392	380	374
Total Long-Term Debt	0.57	0.38	0.19	0.00	63	107	308	392	380	374
Net Debt	-5.36	-8.49	-5.22	4.33	36	-73	121	274	295	252
Capital Expenditures (CapEx)	3.85	6.12	8.86	7.84	6.53	9.23	8.29	7.40	10	6.78
Debt-free, Cash-free Net Working Capital (DFCFNWC)	25	26	21	19	24	29	35	38	16	-16
Debt-free Net Working Capital (DFNWC)	33	35	28	23	52	210	223	156	100	106
Net Working Capital (NWC)	31	35	27	15	51	209	222	156	100	106
Net Nonoperating Expense (NNE)	5.72	-0.27	4.51	17	5.64	20	38	21	20	-50
Net Nonoperating Obligations (NNO)	-5.29	-8.90	-5.27	4.38	36	-73	121	274	289	252
Total Depreciation and Amortization (D&A)	3.07	4.62	4.03	4.73	4.73	10	21	26	25	38
Debt-free, Cash-free Net Working Capital to Revenue	10.89%	11.46%	9.16%	9.50%	12.85%	13.54%	12.29%	14.60%	5.72%	-4.53%
Debt-free Net Working Capital to Revenue	14.39%	15.40%	12.00%	11.23%	27.82%	98.06%	78.90%	59.51%	36.27%	30.35%
Net Working Capital to Revenue	13.48%	15.32%	11.48%	7.34%	27.48%	97.75%	78.65%	59.51%	36.27%	30.35%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.06)	$0.11	($0.22)	($1.50)	($0.96)	($1.92)	($3.02)	$0.00	($2.53)	($0.14)
Adjusted Weighted Average Basic Shares Outstanding	15.56M	15.68M	15.95M	16.04M	16.22M	21.96M	25.09M	0.00	27.55M	34.16M
Adjusted Diluted Earnings per Share	($0.06)	$0.11	($0.22)	($1.50)	($0.96)	($1.92)	($3.02)	$0.00	($2.53)	($0.14)
Adjusted Weighted Average Diluted Shares Outstanding	15.67M	15.74M	15.95M	16.04M	16.22M	21.96M	25.09M	0.00	27.55M	34.16M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	($1.92)	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	15.64M	15.77M	16.01M	16.24M	18.28M	19.01M	26.95M	0.00	28.04M	40.21M
Normalized Net Operating Profit after Tax (NOPAT)	4.83	1.52	-0.08	-7.51	-9.93	-19	-41	-51	-57	-56
Normalized NOPAT Margin	2.11%	0.66%	-0.04%	-3.73%	-5.30%	-8.93%	-14.42%	-19.60%	-20.60%	-16.04%
Pre Tax Income Margin	2.41%	1.59%	0.17%	-4.96%	-10.26%	-18.50%	-30.13%	-30.09%	-28.83%	-27.05%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	18.93	0.00	4.20	-24.79	-3.20	-1.41	-1.83	0.00	-113.71	-11.88
NOPAT to Interest Expense	15.68	0.00	9.33	-18.59	-2.17	-1.02	-1.25	0.00	-79.06	-8.44
EBIT Less CapEx to Interest Expense	6.42	0.00	-69.00	-45.04	-4.63	-1.97	-2.11	0.00	-130.03	-12.92
NOPAT Less CapEx to Interest Expense	3.17	0.00	-63.87	-38.84	-3.60	-1.58	-1.53	0.00	-95.38	-9.47
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	-3.49%	-0.81%	-16.02%	-4.54%	-3.85%	-101.68%

This table displays calculated financial ratios and metrics derived from PAR Technology's official financial filings.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	19.15%	-94.85%	25.10%	-18.29%	-25.94%	805.45%	5.04%	12.40%	40.83%	82.88%
EBITDA Growth	-40.30%	-48.11%	-3.14%	-32.03%	9.23%	-1.90%	-150.87%	9.85%	44.23%	73.89%
EBIT Growth	-27.13%	-28.31%	-5.66%	-20.57%	7.05%	3.28%	-75.00%	-8.23%	4.13%	26.37%
NOPAT Growth	-30.72%	-29.40%	-8.24%	-23.46%	7.57%	3.57%	-77.95%	-4.32%	10.87%	11.64%
Net Income Growth	33.17%	47.42%	-1.63%	-4.53%	27.29%	-38.19%	-14.98%	375.05%	-27.82%	-13.03%
EPS Growth	35.77%	52.94%	0.00%	-2.86%	29.11%	-39.58%	-6.90%	322.22%	0.00%	16.42%
Operating Cash Flow Growth	81.16%	0.48%	20.99%	138.04%	-186.08%	114.89%	-40.77%	-450.27%	254.59%	138.85%
Free Cash Flow Firm Growth	-44.38%	92.38%	95.06%	-24.95%	98.22%	132.37%	-596.26%	-838.41%	-6,890.93%	-4,106.83%
Invested Capital Growth	94.09%	3.92%	2.62%	0.89%	-0.96%	-4.24%	25.44%	26.35%	61.66%	80.74%
Revenue Q/Q Growth	9.02%	-95.47%	2.85%	-30.77%	-1.19%	-44.62%	-23.95%	-25.92%	23.81%	-28.08%
EBITDA Q/Q Growth	-19.75%	-34.59%	-50.94%	-86.98%	17.67%	-51.09%	-192.61%	32.81%	49.07%	29.26%
EBIT Q/Q Growth	-13.85%	-17.99%	-25.42%	-41.64%	12.23%	-22.78%	-87.51%	12.39%	22.26%	5.71%
NOPAT Q/Q Growth	-14.56%	-17.70%	-29.80%	-43.36%	14.23%	-22.80%	-93.01%	15.95%	26.72%	-21.74%
Net Income Q/Q Growth	-13.22%	36.83%	-17.98%	-23.87%	21.25%	-20.06%	1.83%	396.31%	-136.60%	-6.18%
EPS Q/Q Growth	-12.86%	39.24%	-20.83%	-24.14%	22.22%	-19.64%	7.46%	358.06%	-135.00%	0.00%
Operating Cash Flow Q/Q Growth	80.85%	-376.93%	-76.46%	123.60%	-244.02%	124.82%	-1,768.51%	41.27%	163.56%	-61.65%
Free Cash Flow Firm Q/Q Growth	-1,978.14%	87.79%	17.41%	26.00%	70.44%	322.45%	-1,091.16%	0.27%	-120.20%	-27.49%
Invested Capital Q/Q Growth	1.36%	0.82%	0.91%	-2.16%	-0.49%	-2.52%	32.17%	-1.45%	27.31%	8.99%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	23.08%	442.05%	23.09%	27.59%	36.58%	57.65%	27.07%	40.98%	44.47%	61.08%
EBITDA Margin	-12.78%	-379.68%	-6.96%	-18.80%	-15.66%	-42.73%	-16.62%	-15.08%	-6.20%	-6.10%
Operating Margin	-19.88%	-516.61%	-13.80%	-28.59%	-24.81%	-55.02%	-23.39%	-26.53%	-15.70%	-26.58%
EBIT Margin	-20.07%	-522.89%	-13.86%	-28.36%	-25.19%	-55.86%	-23.10%	-27.31%	-17.15%	-22.49%
Profit (Net Income) Margin	-23.00%	-320.82%	-15.84%	-28.34%	-22.58%	-48.96%	-17.34%	69.34%	-20.50%	-30.26%
Tax Burden Percent	102.78%	56.81%	102.02%	91.83%	81.41%	78.72%	70.14%	-235.87%	99.11%	82.19%
Interest Burden Percent	111.49%	108.00%	111.97%	108.80%	110.11%	111.36%	107.01%	107.64%	120.59%	163.73%
Effective Tax Rate	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	-9.69%	-148.90%	-5.62%	-11.30%	-9.11%	-16.77%	-9.33%	-10.99%	-6.03%	-7.46%
ROIC Less NNEP Spread (ROIC-NNEP)	-34.39%	-148.03%	-7.99%	-13.45%	-10.38%	-18.18%	-9.67%	15.40%	-8.88%	-10.46%
Return on Net Nonoperating Assets (RNNOA)	-2.59%	-66.45%	-5.41%	-9.82%	-8.21%	-14.45%	-6.45%	8.62%	-5.58%	-4.70%
Return on Equity (ROE)	-12.27%	-215.34%	-11.03%	-21.12%	-17.32%	-31.22%	-15.78%	-2.38%	-11.60%	-12.16%
Cash Return on Invested Capital (CROIC)	-73.18%	-11.43%	-8.98%	-7.78%	-5.75%	-3.57%	-29.25%	-30.17%	-52.96%	-63.86%
Operating Return on Assets (OROA)	-7.70%	-157.41%	-6.12%	-12.20%	-10.12%	-18.65%	-10.56%	-12.53%	-7.44%	-7.21%
Return on Assets (ROA)	-8.83%	-96.58%	-6.99%	-12.19%	-9.08%	-16.35%	-7.93%	31.80%	-8.90%	-9.70%
Return on Common Equity (ROCE)	-12.27%	-215.34%	-11.03%	-21.12%	-17.32%	-31.22%	-15.78%	-2.38%	-11.60%	-12.16%
Return on Equity Simple (ROE_SIMPLE)	-21.27%	0.00%	-19.33%	-20.58%	-19.42%	0.00%	-13.70%	0.30%	-0.37%	0.00%
Net Operating Profit after Tax (NOPAT)	-13	-15	-9.70	-14	-12	-15	-17	-15	-11	-13
NOPAT Margin	-13.92%	-361.63%	-9.66%	-20.01%	-17.37%	-38.51%	-16.37%	-18.57%	-10.99%	-18.61%
Net Nonoperating Expense Percent (NNEP)	24.70%	-0.87%	2.37%	2.15%	1.27%	1.41%	0.34%	-26.39%	2.86%	3.00%
Return On Investment Capital (ROIC_SIMPLE)	-	-1.98%	-	-	-	-2.06%	-	-	-	-1.04%
Cost of Revenue to Revenue	76.92%	-342.05%	76.91%	72.41%	63.42%	42.35%	72.93%	59.02%	55.53%	38.92%
SG&A Expenses to Revenue	28.61%	-131.82%	18.00%	23.64%	25.51%	52.83%	24.27%	32.46%	28.27%	43.93%
R&D to Revenue	13.84%	353.59%	14.25%	21.41%	21.34%	38.09%	14.95%	20.78%	18.42%	25.05%
Operating Expenses to Revenue	42.96%	958.66%	36.90%	56.18%	61.40%	112.67%	50.46%	67.52%	60.18%	87.67%
Earnings before Interest and Taxes (EBIT)	-19	-22	-14	-20	-17	-21	-24	-21	-17	-16
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-12	-16	-6.99	-13	-11	-16	-18	-12	-6.00	-4.25
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.10	1.90	2.58	2.64	3.18	3.66	2.41	2.72	2.73	3.03
Price to Tangible Book Value (P/TBV)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Price to Revenue (P/Rev)	2.37	2.71	2.47	2.50	3.15	4.41	3.02	3.73	4.13	7.54
Price to Earnings (P/E)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	911.01	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.11%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	1.66	1.52	1.87	1.87	2.14	2.44	1.91	2.26	2.16	2.57
Enterprise Value to Revenue (EV/Rev)	3.14	3.76	3.25	3.33	4.05	5.48	3.72	4.26	4.87	8.26
Enterprise Value to EBITDA (EV/EBITDA)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	1.02	1.05	1.09	1.15	1.18	1.14	0.72	0.65	0.68	0.43
Long-Term Debt to Equity	1.02	1.05	1.09	1.11	1.14	1.14	0.72	0.65	0.68	0.43
Financial Leverage	0.08	0.45	0.68	0.73	0.79	0.80	0.67	0.56	0.63	0.45
Leverage Ratio	1.95	1.98	2.21	2.27	2.34	2.34	2.08	2.01	2.06	1.81
Compound Leverage Factor	2.18	2.14	2.47	2.47	2.57	2.61	2.22	2.17	2.48	2.97
Debt to Total Capital	50.48%	51.10%	52.15%	53.47%	54.21%	53.28%	41.97%	39.38%	40.54%	30.05%
Short-Term Debt to Total Capital	0.02%	0.00%	0.00%	1.85%	1.88%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	50.46%	51.10%	52.15%	51.63%	52.33%	53.28%	41.97%	39.38%	40.54%	30.05%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	49.52%	48.90%	47.85%	46.53%	45.79%	46.72%	58.03%	60.62%	59.46%	69.95%
Debt to EBITDA	-9.94	-8.81	-11.75	-10.76	-11.11	-8.07	-8.43	-8.71	-12.08	-9.46
Net Debt to EBITDA	-6.64	-6.16	-8.85	-8.18	-8.61	-6.27	-6.55	-5.17	-8.66	-6.38
Long-Term Debt to EBITDA	-9.93	-8.81	-11.75	-10.39	-10.73	-8.07	-8.43	-8.71	-12.08	-9.46
Debt to NOPAT	-8.70	-8.11	-9.48	-8.94	-9.15	-7.57	-7.71	-7.65	-9.70	-6.76
Net Debt to NOPAT	-5.82	-5.67	-7.14	-6.79	-7.09	-5.88	-5.99	-4.54	-6.96	-4.56
Long-Term Debt to NOPAT	-8.70	-8.11	-9.48	-8.63	-8.84	-7.57	-7.71	-7.65	-9.70	-6.76
Altman Z-Score	1.25	1.00	1.41	1.25	1.38	1.49	1.63	2.26	2.01	3.13
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	3.55	3.30	3.19	2.31	2.16	2.25	2.07	3.12	2.13	1.95
Quick Ratio	2.80	2.52	2.41	1.78	1.68	1.46	1.52	2.44	1.63	1.51
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-325	-40	-26	-20	-5.78	13	-184	-183	-404	-515
Operating Cash Flow to CapEx	-111.80%	-508.63%	-1,284.36%	106.49%	-189.89%	60.13%	-1,648.67%	-841.70%	511.69%	169.68%
Free Cash Flow to Firm to Interest Expense	-151.95	0.00	-15.85	0.00	0.00	0.00	-107.71	0.00	0.00	0.00
Operating Cash Flow to Interest Expense	-0.93	0.00	-10.05	0.00	0.00	0.00	-13.80	0.00	0.00	0.00
Operating Cash Flow Less CapEx to Interest Expense	-1.76	0.00	-10.83	0.00	0.00	0.00	-14.64	0.00	0.00	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.38	0.30	0.44	0.43	0.40	0.33	0.46	0.46	0.43	0.32
Accounts Receivable Turnover	6.55	4.77	6.21	5.83	5.55	5.39	6.17	7.60	7.22	6.84
Inventory Turnover	7.00	4.97	7.74	7.89	7.59	6.12	11.03	12.03	13.43	8.98
Fixed Asset Turnover	25.48	19.67	28.20	25.70	23.24	19.43	29.44	29.19	29.54	23.62
Accounts Payable Turnover	10.65	8.19	11.18	10.16	9.36	7.66	9.32	10.82	10.35	6.75
Days Sales Outstanding (DSO)	55.73	76.48	58.77	62.58	65.82	67.69	59.17	48.06	50.55	53.40
Days Inventory Outstanding (DIO)	52.13	73.42	47.14	46.26	48.06	59.60	33.09	30.34	27.17	40.66
Days Payable Outstanding (DPO)	34.27	44.58	32.66	35.93	38.98	47.64	39.15	33.73	35.25	54.06
Cash Conversion Cycle (CCC)	73.59	105.32	73.26	72.90	74.89	79.65	53.11	44.67	42.47	40.01
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	644	649	655	641	638	622	822	810	1,031	1,124
Invested Capital Turnover	0.70	0.41	0.58	0.56	0.52	0.44	0.57	0.59	0.55	0.40
Increase / (Decrease) in Invested Capital	312	25	17	5.64	-6.15	-28	167	169	393	502
Enterprise Value (EV)	1,066	986	1,223	1,201	1,363	1,515	1,567	1,828	2,228	2,891
Market Capitalization	805	711	928	902	1,058	1,220	1,271	1,601	1,890	2,638
Book Value per Share	$14.05	$13.75	$13.17	$12.49	$12.12	$11.89	$17.83	$17.31	$19.09	$24.01
Tangible Book Value per Share	($8.01)	($8.16)	($8.55)	($9.02)	($9.14)	($8.92)	($8.50)	($5.41)	($9.27)	($6.97)
Total Capital	774	767	752	736	727	713	907	971	1,165	1,246
Total Debt	391	392	392	393	394	380	381	382	472	374
Total Long-Term Debt	390	392	392	380	380	380	381	382	472	374
Net Debt	261	274	295	299	305	295	296	227	339	252
Capital Expenditures (CapEx)	1.78	1.87	1.30	3.71	3.00	2.35	1.43	1.65	1.72	1.99
Debt-free, Cash-free Net Working Capital (DFCFNWC)	38	38	45	28	27	16	15	12	-10	-16
Debt-free Net Working Capital (DFNWC)	168	156	142	123	115	100	101	168	123	106
Net Working Capital (NWC)	167	156	142	109	102	100	101	168	123	106
Net Nonoperating Expense (NNE)	8.43	-1.71	6.20	5.79	3.58	3.98	1.02	-69	9.20	8.11
Net Nonoperating Obligations (NNO)	261	274	295	299	305	289	296	222	339	252
Total Depreciation and Amortization (D&A)	6.77	6.02	6.93	6.65	6.55	5.00	6.83	9.56	11	11
Debt-free, Cash-free Net Working Capital to Revenue	11.23%	14.60%	12.03%	7.90%	7.89%	5.72%	3.68%	2.90%	-2.27%	-4.53%
Debt-free Net Working Capital to Revenue	49.35%	59.51%	37.79%	34.09%	34.24%	36.27%	23.89%	39.04%	26.94%	30.35%
Net Working Capital to Revenue	49.30%	59.51%	37.79%	30.32%	30.18%	36.27%	23.89%	39.04%	26.94%	30.35%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.79)	($0.48)	($0.58)	($0.72)	($0.56)	($0.67)	($0.62)	$1.60	($0.56)	($0.56)
Adjusted Weighted Average Basic Shares Outstanding	27.11M	27.15M	27.34M	27.36M	27.47M	27.55M	29.52M	34.02M	35.87M	34.16M
Adjusted Diluted Earnings per Share	($0.79)	($0.48)	($0.58)	($0.72)	($0.56)	($0.67)	($0.62)	$1.60	($0.56)	($0.56)
Adjusted Weighted Average Diluted Shares Outstanding	27.11M	27.15M	27.34M	27.36M	27.47M	27.55M	29.52M	34.02M	35.87M	34.16M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	27.29M	27.32M	27.41M	27.45M	28.02M	28.04M	33.99M	36.28M	36.31M	40.21M
Normalized Net Operating Profit after Tax (NOPAT)	-13	-18	-13	-16	-12	-16	-17	-15	-11	-13
Normalized NOPAT Margin	-13.92%	-434.93%	-13.29%	-22.83%	-17.37%	-41.64%	-16.37%	-19.11%	-11.10%	-18.96%
Pre Tax Income Margin	-22.38%	-564.71%	-15.52%	-30.86%	-27.74%	-62.20%	-24.71%	-29.40%	-20.68%	-36.82%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	-8.70	0.00	-8.35	0.00	0.00	0.00	-14.27	0.00	0.00	0.00
NOPAT to Interest Expense	-6.03	0.00	-5.82	0.00	0.00	0.00	-10.11	0.00	0.00	0.00
EBIT Less CapEx to Interest Expense	-9.53	0.00	-9.13	0.00	0.00	0.00	-15.10	0.00	0.00	0.00
NOPAT Less CapEx to Interest Expense	-6.86	0.00	-6.60	0.00	0.00	0.00	-10.95	0.00	0.00	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	-4.36%	-4.54%	-5.14%	-4.80%	-4.92%	-3.85%	-6.99%	287.54%	-195.90%	-101.68%

Frequently Asked Questions About PAR Technology's Financials

When does PAR Technology's fiscal year end?

According to the most recent income statement we have on file, PAR Technology's financial year ends in December. Their financial year 2024 ended on December 31, 2024.

How has PAR Technology's net income changed over the last 9 years?

PAR Technology's net income appears to be on an upward trend, with a most recent value of -$4.99 million in 2024, rising from -$891 thousand in 2015. The previous period was -$69.75 million in 2023.

What is PAR Technology's operating income?

PAR Technology's total operating income in 2024 was -$79.10 million, based on the following breakdown:

Total Gross Profit: $146.12 million
Total Operating Expenses: $225.22 million

How has PAR Technology revenue changed over the last 9 years?

Over the last 9 years, PAR Technology's total revenue changed from $229.00 million in 2015 to $349.98 million in 2024, a change of 52.8%.

How much debt does PAR Technology have?

PAR Technology's total liabilities were at $509.02 million at the end of 2024, a 8.4% increase from 2023, and a 956.2% increase since 2015.

How much cash does PAR Technology have?

In the past 9 years, PAR Technology's cash and equivalents has ranged from $3.49 million in 2018 to $188.42 million in 2021, and is currently $108.12 million as of their latest financial filing in 2024.

How has PAR Technology's book value per share changed over the last 9 years?

Over the last 9 years, PAR Technology's book value per share changed from 3.94 in 2015 to 24.01 in 2024, a change of 508.9%.

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This page (NYSE:PAR) was last updated on 4/20/2025 by MarketBeat.com Staff

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PAR Technology (PAR) Financials

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PAR Technology (PAR) Financials

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