# PAR Technology Corp: financial statements, quarterly

PAR · NYSE · CIK 708821 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/par.md) · [Financials](/companies/par/financials.md) · [Filings](/companies/par/filings.md) · [Insiders](/companies/par/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/par/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [68.7](/filings/0000708821-24-000113.md) | [69.9 d](/filings/0000708821-26-000027.md) | [70.1](/filings/0000708821-25-000067.md) | [78.2](/filings/0000708821-25-000119.md) | [96.8](/filings/0000708821-25-000133.md) | [105 d](/filings/0000708821-26-000027.md) | [104](/filings/0000708821-26-000078.md) | [112](/filings/0000708821-26-000103.md) | [119](/filings/0000708821-25-000133.md) | [120 d](/filings/0000708821-26-000027.md) | [124](/filings/0000708821-26-000078.md) | [133](/filings/0000708821-26-000103.md) |
| Cost of revenue | $m | [43.6](/filings/0000708821-24-000113.md) | [45.7 d](/filings/0000708821-26-000027.md) | [44.0](/filings/0000708821-25-000067.md) | [46.1](/filings/0000708821-25-000119.md) | [53.7](/filings/0000708821-25-000133.md) | [60.0 d](/filings/0000708821-26-000027.md) | [55.5](/filings/0000708821-26-000078.md) | [61.4](/filings/0000708821-26-000103.md) | [70.0](/filings/0000708821-25-000133.md) | [70.6 d](/filings/0000708821-26-000027.md) | [69.5](/filings/0000708821-26-000078.md) | [76.8](/filings/0000708821-26-000103.md) |
| Gross profit | $m | [25.1](/filings/0000708821-24-000113.md) | [24.2 d](/filings/0000708821-26-000027.md) | [26.1](/filings/0000708821-25-000067.md) | [32.0](/filings/0000708821-25-000119.md) | [43.0](/filings/0000708821-25-000133.md) | [45.0 d](/filings/0000708821-26-000027.md) | [48.3](/filings/0000708821-26-000078.md) | [51.0](/filings/0000708821-26-000103.md) | [49.2](/filings/0000708821-25-000133.md) | [49.5 d](/filings/0000708821-26-000027.md) | [54.5](/filings/0000708821-26-000078.md) | [56.6](/filings/0000708821-26-000103.md) |
| Research and development | $m | [14.7](/filings/0000708821-24-000113.md) | [14.5 d](/filings/0000708821-26-000027.md) | [15.8](/filings/0000708821-25-000067.md) | [16.2](/filings/0000708821-25-000119.md) | [17.8](/filings/0000708821-25-000133.md) | [17.4 d](/filings/0000708821-26-000027.md) | [19.8](/filings/0000708821-26-000078.md) | [20.9](/filings/0000708821-26-000103.md) | [19.3](/filings/0000708821-25-000133.md) | [21.8 d](/filings/0000708821-26-000027.md) | [22.0](/filings/0000708821-26-000078.md) | [22.5](/filings/0000708821-26-000103.md) |
| Selling, general and administrative | $m | [26.2](/filings/0000708821-23-000089.md) | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Operating income | $m | [(17.0)](/filings/0000708821-24-000113.md) | [(17.8) d](/filings/0000708821-26-000027.md) | [(26.7)](/filings/0000708821-25-000067.md) | [(20.7)](/filings/0000708821-25-000119.md) | [(15.2)](/filings/0000708821-25-000133.md) | [(16.4) d](/filings/0000708821-26-000027.md) | [(15.8)](/filings/0000708821-26-000078.md) | [(17.3)](/filings/0000708821-26-000103.md) | [(17.7)](/filings/0000708821-25-000133.md) | [(18.1) d](/filings/0000708821-26-000027.md) | [(13.9)](/filings/0000708821-26-000078.md) | [(12.9)](/filings/0000708821-26-000103.md) |
| Interest expense | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Income tax | $m | [0.2](/filings/0000708821-24-000113.md) | [1.0 d](/filings/0000708821-26-000027.md) | [(7.8)](/filings/0000708821-25-000067.md) | [0.6](/filings/0000708821-25-000119.md) | [0.7](/filings/0000708821-25-000133.md) | [1.8 d](/filings/0000708821-26-000027.md) | [1.3](/filings/0000708821-26-000078.md) | [0.9](/filings/0000708821-26-000103.md) | [(0.3)](/filings/0000708821-25-000133.md) | [1.0 d](/filings/0000708821-26-000027.md) | [1.6](/filings/0000708821-26-000078.md) | [1.4](/filings/0000708821-26-000103.md) |
| Net income | $m | [(15.5)](/filings/0000708821-24-000113.md) | [(18.6) d](/filings/0000708821-26-000027.md) | [(18.3)](/filings/0000708821-25-000133.md) | [54.2](/filings/0000708821-25-000133.md) | [(19.8)](/filings/0000708821-25-000133.md) | [(21.1) d](/filings/0000708821-26-000027.md) | [(24.4)](/filings/0000708821-26-000103.md) | [(21.0)](/filings/0000708821-26-000103.md) | [(18.2)](/filings/0000708821-25-000133.md) | [(20.9) d](/filings/0000708821-26-000027.md) | [(16.2)](/filings/0000708821-26-000103.md) | [(16.9)](/filings/0000708821-26-000103.md) |
| Diluted EPS | $ per share | [(0.56)](/filings/0000708821-24-000113.md) | not reported | [(0.62)](/filings/0000708821-25-000067.md) | [1.60](/filings/0000708821-25-000119.md) | [(0.56)](/filings/0000708821-25-000133.md) | not reported | [(0.60)](/filings/0000708821-26-000078.md) | [(0.52)](/filings/0000708821-26-000103.md) | [(0.45)](/filings/0000708821-25-000133.md) | not reported | [(0.39)](/filings/0000708821-26-000078.md) | [(0.41)](/filings/0000708821-26-000103.md) |
| Basic EPS | $ per share | [(0.56)](/filings/0000708821-24-000113.md) | not reported | [(0.62)](/filings/0000708821-25-000067.md) | [1.60](/filings/0000708821-25-000119.md) | [(0.56)](/filings/0000708821-25-000133.md) | not reported | [(0.60)](/filings/0000708821-26-000078.md) | [(0.52)](/filings/0000708821-26-000103.md) | [(0.45)](/filings/0000708821-25-000133.md) | not reported | [(0.39)](/filings/0000708821-26-000078.md) | [(0.41)](/filings/0000708821-26-000103.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: not reported
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [43.1](/filings/0000708821-23-000089.md) | [37.2](/filings/0000708821-25-000015.md) | [50.8](/filings/0000708821-24-000057.md) | [115](/filings/0000708821-24-000078.md) | [106](/filings/0000708821-24-000113.md) | [108](/filings/0000708821-26-000027.md) | [91.7](/filings/0000708821-25-000067.md) | [85.1](/filings/0000708821-25-000119.md) | [92.5](/filings/0000708821-25-000133.md) | [79.6](/filings/0000708821-26-000103.md) | [77.2](/filings/0000708821-26-000078.md) | [77.4](/filings/0000708821-26-000103.md) |
| Current assets | $m | [189](/filings/0000708821-23-000089.md) | [181](/filings/0000708821-25-000015.md) | [194](/filings/0000708821-24-000057.md) | [247](/filings/0000708821-24-000078.md) | [233](/filings/0000708821-24-000113.md) | [218](/filings/0000708821-26-000027.md) | [220](/filings/0000708821-25-000067.md) | [219](/filings/0000708821-25-000119.md) | [227](/filings/0000708821-25-000133.md) | [233](/filings/0000708821-26-000103.md) | [240](/filings/0000708821-26-000078.md) | [232](/filings/0000708821-26-000103.md) |
| Total assets | $m | [809](/filings/0000708821-23-000089.md) | [803](/filings/0000708821-25-000015.md) | [1,009](/filings/0000708821-24-000057.md) | [1,057](/filings/0000708821-24-000078.md) | [1,299](/filings/0000708821-24-000113.md) | [1,381](/filings/0000708821-26-000027.md) | [1,382](/filings/0000708821-25-000067.md) | [1,392](/filings/0000708821-25-000119.md) | [1,377](/filings/0000708821-25-000133.md) | [1,369](/filings/0000708821-26-000103.md) | [1,391](/filings/0000708821-26-000078.md) | [1,370](/filings/0000708821-26-000103.md) |
| Current liabilities | $m | [87.2](/filings/0000708821-23-000089.md) | [80.2](/filings/0000708821-25-000015.md) | [93.7](/filings/0000708821-24-000057.md) | [79.1](/filings/0000708821-24-000078.md) | [109](/filings/0000708821-24-000113.md) | [112](/filings/0000708821-26-000027.md) | [108](/filings/0000708821-25-000067.md) | [129](/filings/0000708821-25-000119.md) | [134](/filings/0000708821-25-000133.md) | [141](/filings/0000708821-26-000103.md) | [114](/filings/0000708821-26-000078.md) | [105](/filings/0000708821-26-000103.md) |
| Total liabilities | $m | [476](/filings/0000708821-23-000089.md) | [470](/filings/0000708821-25-000015.md) | [483](/filings/0000708821-24-000057.md) | [468](/filings/0000708821-24-000078.md) | [607](/filings/0000708821-24-000113.md) | [509](/filings/0000708821-26-000027.md) | [530](/filings/0000708821-25-000067.md) | [533](/filings/0000708821-25-000119.md) | [539](/filings/0000708821-25-000133.md) | [544](/filings/0000708821-26-000103.md) | [565](/filings/0000708821-26-000078.md) | [556](/filings/0000708821-26-000103.md) |
| Long-term debt | $m | [377](/filings/0000708821-23-000089.md) | [378](/filings/0000708821-25-000015.md) | [378](/filings/0000708821-24-000057.md) | [379](/filings/0000708821-24-000078.md) | [467](/filings/0000708821-24-000113.md) | [368](/filings/0000708821-26-000027.md) | [392](/filings/0000708821-25-000067.md) | [373](/filings/0000708821-25-000119.md) | [374](/filings/0000708821-25-000133.md) | [374](/filings/0000708821-26-000103.md) | [422](/filings/0000708821-26-000078.md) | [422](/filings/0000708821-26-000103.md) |
| Current portion of debt | $m | [13.6](/filings/0000708821-23-000089.md) | not reported | not reported | not reported | not reported | [0.0](/filings/0000708821-26-000027.md) | not reported | [20.0](/filings/0000708821-25-000119.md) | [19.9](/filings/0000708821-25-000133.md) | [20.0](/filings/0000708821-26-000103.md) | [2.9](/filings/0000708821-26-000078.md) | [0.0](/filings/0000708821-26-000103.md) |
| Shareholders' equity | $m | [333](/filings/0000708821-24-000113.md) | [333](/filings/0000708821-26-000027.md) | [526](/filings/0000708821-25-000133.md) | [588](/filings/0000708821-25-000133.md) | [693](/filings/0000708821-25-000133.md) | [872](/filings/0000708821-26-000103.md) | [852](/filings/0000708821-26-000103.md) | [859](/filings/0000708821-26-000103.md) | [838](/filings/0000708821-25-000133.md) | [825](/filings/0000708821-26-000103.md) | [826](/filings/0000708821-26-000103.md) | [814](/filings/0000708821-26-000103.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Long-term debt: us-gaap:LongTermDebtNoncurrent
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(5.7) d](/filings/0000708821-24-000113.md) | [1.4 d](/filings/0000708821-26-000027.md) | [(23.6)](/filings/0000708821-25-000067.md) | [(13.8) d](/filings/0000708821-25-000119.md) | [8.8 d](/filings/0000708821-25-000133.md) | [3.4 d](/filings/0000708821-26-000027.md) | [(17.2)](/filings/0000708821-26-000078.md) | [(6.6) d](/filings/0000708821-26-000103.md) | [8.4 d](/filings/0000708821-25-000133.md) | [(11.8) d](/filings/0000708821-26-000027.md) | [(16.6)](/filings/0000708821-26-000078.md) | [7.2 d](/filings/0000708821-26-000103.md) |
| Capital expenditure | $m | [2.9](/filings/0000708821-23-000089.md) | [0.4 d](/filings/0000708821-26-000027.md) | [0.0](/filings/0000708821-25-000067.md) | [0.4 d](/filings/0000708821-25-000119.md) | [0.4 d](/filings/0000708821-25-000133.md) | [0.2 d](/filings/0000708821-26-000027.md) | [0.4](/filings/0000708821-26-000078.md) | [0.8 d](/filings/0000708821-26-000103.md) | [1.3 d](/filings/0000708821-25-000133.md) | [0.8 d](/filings/0000708821-26-000027.md) | [0.3](/filings/0000708821-26-000078.md) | [0.5 d](/filings/0000708821-26-000103.md) |
| Share repurchases | $m | not reported | not reported | not reported | not reported | not reported | not reported | [0.0](/filings/0000708821-26-000078.md) | [0.0 d](/filings/0000708821-26-000103.md) | not reported | not reported | [33.1](/filings/0000708821-26-000078.md) | [0.0 d](/filings/0000708821-26-000103.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquireProductiveAssets, us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [27.1](/filings/0000708821-23-000089.md) | [27.3](/filings/0000708821-24-000057.md) | [27.4](/filings/0000708821-24-000078.md) | [27.5](/filings/0000708821-24-000113.md) | [29.5](/filings/0000708821-25-000067.md) | [34.0](/filings/0000708821-25-000119.md) | [35.9](/filings/0000708821-25-000133.md) | [40.2](/filings/0000708821-26-000078.md) | [40.5](/filings/0000708821-26-000103.md) | [40.6](/filings/0000708821-25-000133.md) | [41.0](/filings/0000708821-26-000078.md) | [41.3](/filings/0000708821-26-000103.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 41,362,708 at 2026-08-04, from the cover of the [10-Q filed 2026-08-06](/filings/0000708821-26-000103.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:22 ET. No prices; not investment advice.