Balance Sheet

Quarterly Annual

37.9% 19.9% 3.6%

Selected Quarter:

31-Dec
2020

Most valuable part of Current Assets is Cash and Marketable Securities which should be watched carefully; at the same time high and growing level of Accounts Receivables is very dangerous sign

66.1%

Liquidity

	2016 31-Dec	2017 30-Sep	2017 31-Dec	2018 31-Mar	2018 30-Jun	2018 30-Sep	2018 31-Dec	2019 31-Mar	2019 30-Jun	2019 30-Sep	2019 31-Dec	2020 31-Mar	2020 30-Jun	2020 30-Sep	Selected Quarter: 2020 31-Dec
The most liquid asset, however, most companies don't keep much of it and invest excess cash into marketable securities such as Government bonds - in the US - Treasuries Cash and cash equivalents	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$29,939	$27,842	$29,514	$59,920	$74,451	$133,199	$245,941	$190,299
Short-term passive investments	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	108,500	119,327	134,808	111,692	81,281	43,000	-	100,000
Restricted cash and cash equivalents	-	-	$45,679	-	-	-	$45,679	750	250	250	250	250	396	250	250
Accounts Receivable	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	15,111	17,081	17,892	22,124	17,536	16,844	16,322	18,235
Prepaid income taxes	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-
Prepaid expenses and prepaid income taxes	-	-	$45,679	-	-	$45,679	$45,679	9,680	7,968	8,381	10,452	18,756	11,141	7,325	-
Prepaid expenses and other current assets	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-
Prepaid expenses prepaid income taxes and other current assets	-	-	-	$45,679	$45,679	-	-	-	-	-	15,424	-	-	-	12,385
Deferred contract costs	-	-	$45,679	-	-	-	$45,679	6,591	7,382	8,170	9,544	10,078	9,652	9,950	10,807
Other short-term assets	-	-	$45,679	-	-	$45,679	$45,679	8,835	8,991	7,167	4,972	7,887	1,849	1,634	-
Total current assets	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$179,406	$188,841	$206,182	$218,954	$210,239	$216,081	$281,422	$331,976

5.5% 12.1% 3.9% 5.8%

Selected Quarter:

31-Dec
2020

Non-current assets characterize company's business: high Property, Plant, and Equipment means that company is in capital-intensive industry which typically is very cyclical (earnings fluctuate a lot); watch out for high level of Goodwill and other non-intangibles which is bad sign as they typically worth very low relative to their value shown on the balance sheet

33.9%

	2016 31-Dec	2017 30-Sep	2017 31-Dec	2018 31-Mar	2018 30-Jun	2018 30-Sep	2018 31-Dec	2019 31-Mar	2019 30-Jun	2019 30-Sep	2019 31-Dec	2020 31-Mar	2020 30-Jun	2020 30-Sep	Selected Quarter: 2020 31-Dec
Long-term restricted cash	45,679	45,679	45,679	45,679	45,679	45,679	45,679	1,918	1,920	1,914	10,553	10,770	10,627	10,627	10,377
Property and equipment net	45,679	45,679	45,679	45,679	45,679	45,679	45,679	26,550	28,638	27,568	27,950	27,904	26,881	27,276	27,483
Operating lease - right-of-use assets	-	-	-	-	-	-	45,679	50,742	50,025	56,439	59,986	68,662	66,086	63,525	60,835
Deferred tax assets	45,679	45,679	45,679	45,679	45,679	45,679	45,679	42,714	44,483	44,200	42,713	36,459	37,206	27,267	19,774
Deferred contract acquisition costs	-	-	45,679	-	-	-	45,679	8,446	9,257	9,944	10,514	10,384	8,825	8,501	9,189
Intangible assets	-	-	-	-	-	-	45,679	4,407	4,320	3,982	3,920	11,006	10,599	10,262	10,862
Goodwill	-	-	-	-	-	-	45,679	15,852	15,446	14,828	15,207	27,298	27,623	28,357	29,129
Other non-current assets	-	-	-	-	-	-	45,679	-	-	-	3,826	3,716	3,508	3,314	2,673
Other long-term assets	45,679	45,679	45,679	45,679	45,679	45,679	-	1,892	3,231	4,326	-	-	-	-	-
Total non-current assets	45,679	45,679	45,679	45,679	45,679	45,679	45,679	152,521	157,320	163,201	174,669	196,199	191,355	179,129	170,322

Total assets

45,679

$331,927

$346,161

$369,383

$393,623

$406,438

$407,436

$460,551

$502,298

4.9% 4.3% 11.7% 25.8% 48.2%

Selected Quarter:

31-Dec
2020

Current Liabilities represent company's short-term dues to others. The most important part to watch for is short-term debt and accounts payables

13.2%

	2016 31-Dec	2017 30-Sep	2017 31-Dec	2018 31-Mar	2018 30-Jun	2018 30-Sep	2018 31-Dec	2019 31-Mar	2019 30-Jun	2019 30-Sep	2019 31-Dec	2020 31-Mar	2020 30-Jun	2020 30-Sep	Selected Quarter: 2020 31-Dec
Accounts payable	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$35,253	$39,370	$42,752	$36,731	$29,839	$10,438	$16,839	$21,563
Accrued expenses	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-
Accrued income taxes	-	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-
Accrued expenses accrued income taxes and other current liabilities	-	-	$45,679	$45,679	$45,679	$45,679	$45,679	13,793	14,805	14,022	18,262	13,973	12,991	17,878	24,751
Current portion of deferred revenue	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	8,942	8,479	7,781	9,984	5,042	8,195	9,678	9,137
Deferred rent	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	-	-	-	-	-	-	-	-
Current portion of Operating leases	-	-	-	-	-	-	$45,679	7,486	7,738	7,823	8,781	9,477	11,523	11,472	11,085
Total current liabilities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$65,474	$70,392	$72,378	$73,758	$58,331	$43,147	$55,867	$66,536

Selected Quarter:

31-Dec
2020

The most critical items are revolving credit facility, term loans, and then notes - any forms of debt; in addition, pay attention to items like pension liabilites and leases- hidden debt

12.4%

	2016 31-Dec	2017 30-Sep	2017 31-Dec	2018 31-Mar	2018 30-Jun	2018 30-Sep	2018 31-Dec	2019 31-Mar	2019 30-Jun	2019 30-Sep	2019 31-Dec	2020 31-Mar	2020 30-Jun	2020 30-Sep	Selected Quarter: 2020 31-Dec
Deferred tax liability	$45,679	$45,679	-	-	-	-	$45,679	1,002	281	289	284	329	314	304	291
Deferred rent	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	-	-	-	-	-	-	-	-
Operating leases	-	-	-	-	-	-	$45,679	52,956	51,494	57,806	60,818	68,079	65,073	62,016	58,810
Other non-current liabilities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	1,486	1,608	1,808	1,908	1,731	3,047	4,105	3,075
Total long-term liabilities	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$55,444	$53,383	$59,903	$63,010	$70,139	$68,434	$66,425	$62,176

Total Liabilities

$45,679

$120,918

$123,775

$132,281

$136,768

$128,470

$111,581

$122,292

$128,712

Selected Quarter:

31-Dec
2020

It's residue that is owned by shareholders after satisfying all of the liabilities with all of the assets; the larger the amount, the better the business is

74.4%

	2016 31-Dec	2017 30-Sep	2017 31-Dec	2018 31-Mar	2018 30-Jun	2018 30-Sep	2018 31-Dec	2019 31-Mar	2019 30-Jun	2019 30-Sep	2019 31-Dec	2020 31-Mar	2020 30-Jun	2020 30-Sep	Selected Quarter: 2020 31-Dec
Convertible preferred stock	$45,679	$45,679	-	-	-	-	-	-	-	-	-	-	-	-	-
Preferred Stock	-	-	$45,679	-	-	-	$45,679	-	-	-	-	-	-	-	-
Common stock Class A	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	90	91	91	92	93	93	94	94
Common stock Class B	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	21	21	21	20	20	20	19	19
Retained earnings	-	-	$45,679	-	-	-	$45,679	22,297	28,304	38,688	51,859	64,555	71,686	104,249	129,412
Accumulated deficit	$45,679	$45,679	-	$45,679	$45,679	$45,679	-	-	-	-	-	-	-	-	-
Additional paid-in capital	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	188,954	193,967	199,228	205,234	214,143	224,418	233,246	242,181
Accumulated other comprehensive income	-	-	$45,679	$45,679	$45,679	$45,679	-	-	3	-	-	-	-	-	-
Accumulated other comprehensive (loss) income	$45,679	$45,679	-	-	-	-	$45,679	(353)	-	(926)	(350)	-	-	651	1,880
Accumulated other comprehensive loss	-	-	-	-	-	-	-	-	-	-	(350)	(843)	(362)	-	-
Total Equity	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$45,679	$211,009	$222,386	$237,102	$256,855	$277,968	$295,855	$338,259	$373,586

Total Liabilities and Equity

$45,679

$331,927

$346,161

$369,383

$393,623

$406,438

$407,436

$460,551

$502,298

CarGurus Inc

Short Description

Balance Sheet

Cash and cash equivalents

Short-term passive investments

Accounts Receivable

Prepaid expenses prepaid income taxes and other current assets

Deferred contract costs

Restricted cash and cash equivalents

Operating lease - right-of-use assets

Goodwill

Property and equipment net

Deferred tax assets

Intangible assets

Long-term restricted cash

Deferred contract acquisition costs

Other non-current assets

Accrued expenses accrued income taxes and other current liabilities

Accounts payable

Current portion of Operating leases

Current portion of deferred revenue

Operating leases

Other non-current liabilities

Deferred tax liability

Additional paid-in capital

Retained earnings

Accumulated other comprehensive (loss) income

Common stock Class A

Common stock Class B