Consumer Portfolio Services, Inc. (CPSS) Balance Sheet
CPSS balance sheet, 2025
December 31, 2025 · U.S. dollars$3.86B assets = $3.55B liabilities + $309.5M equity
Both columns are drawn to the same scale: what CPSS owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CPSS financial health
Descriptive bands, not a rating. Fiscal 2025.
CPSS balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $2.41B2016 | $3.86B2025 | +5.4%/yr | |
| Total liabilities | $2.22B2016 | $3.55B2025 | +5.3%/yr | |
| Shareholders’ equity | $186.2M2016 | $309.5M2025 | +5.8%/yr | |
| Cash & short-term investments | $13.9M2016 | $6.3M2025 | −8.4%/yr | |
| Total debt | $2.20B2016 | $3.51B2025 | +5.3%/yr | |
| Net cash (debt) | −$2.19B2016 | −$3.50B2025 | −$1.3B | |
| Working capital | −$78.2M2016 | −$7.9M2025 | +$70.2M | |
| Book value per share | $6.412016 | $12.852025 | +8.0%/yr | |
| Current ratio | 0.392016 | 0.442025 | +0.05 | |
| Debt / equity | 11.812016 | 11.332025 | −0.48 | |
| Shares outstanding | 29.0M2016 | 24.1M2025 | −2.1%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CPSS assets
CPSS liabilities and equity
CPSS debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CPSS balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $6.3M | $137.4M | $125.4M | $162.8M | $176.5M | $144.2M | $5.3M | $12.8M | $12.7M | $13.9M |
| Cash & equivalents | $6.3M | $137.4M | $125.4M | $162.8M | $176.5M | $144.2M | $5.3M | $12.8M | $12.7M | $13.9M |
| Short-term investments | — | — | — | — | — | — | — | — | $112.0M | $112.8M |
| Receivables | $3.66B | $3.32B | $2.75B | $2.55B | $1.93B | $1.94B | $11.6M | $32.0M | $46.8M | $36.2M |
| Inventory | $0 | $0 | $125,000 | $571,000 | $2.5M | $3.8M | $7.5M | −$3.28B | −$2.43B | −$2.41B |
| Other current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3.28B | $2.43B | $2.41B |
| Total current assets | $6.3M | $11.7M | $6.2M | $14.1M | $32.2M | $1.54B | $16.9M | $44.8M | $59.5M | $50.2M |
| Property, plant & equipment (net) | $771,000 | $20.4M | $4.3M | $7.4M | $9.3M | $11.8M | $1.5M | $1.8M | $1.8M | $2.0M |
| Goodwill & intangible assets | $0 | $0 | $6.1M | $12.9M | $23.4M | $32.4M | $33.3M | $20.6M | $34.9M | $46.4M |
| Long-term investments | $0 | $0 | $0 | $2.48B | $1.75B | $1.53B | $1.46B | $853.0M | $46.8M | $36.2M |
| Other non-current assets | $3.85B | $3.47B | $2.89B | $243.7M | $347.1M | $0 | $1.03B | $1.57B | $2.28B | $2.28B |
| Total assets | $3.86B | $3.50B | $2.91B | $2.76B | $2.16B | $2.15B | $2.54B | $2.49B | $2.42B | $2.41B |
| Liabilities | ||||||||||
| Accounts payable | $65.2M | — | — | $55.4M | $43.6M | $43.1M | $47.1M | $31.7M | $28.7M | $25.0M |
| Short-term debt | $14.3M | $13.8M | $7.2M | $18.3M | $41.9M | $39.7M | $134.8M | $136.8M | $112.4M | $103.4M |
| Total current liabilities | $14.3M | $410.9M | $234.0M | $65.2M | $105.6M | $119.0M | $134.8M | $168.5M | $141.1M | $128.3M |
| Long-term debt | $3.16B | $2.72B | $2.33B | $310.6M | $132.1M | $140.3M | $152.3M | $154.1M | $129.0M | $118.3M |
| Other long-term liabilities | $382.2M | $70.2M | $62.5M | $2.16B | $1.71B | $1.71B | $2.05B | $1.97B | $1.97B | $1.98B |
| Total liabilities | $3.55B | $3.21B | $2.63B | $2.53B | $1.99B | $2.02B | $2.34B | $2.29B | $2.24B | $2.22B |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $24.4M | $25.7M | $28.7M | $28.9M | $55.3M | $72.9M | $71.3M | $70.3M | $71.6M | $77.1M |
| Retained earnings (deficit) | $286.4M | $267.1M | $247.9M | $202.5M | $116.5M | $69.0M | $139.8M | $134.4M | $119.5M | $115.8M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$1.3M | −$10,000 | −$1.9M | −$3.0M | −$1.6M | −$8.6M | −$8.4M | −$77.8M | −$78.8M | −$83.8M |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $309.5M | $292.8M | $274.7M | $228.4M | $170.2M | $133.4M | $202.6M | $197.1M | $183.9M | $186.2M |
| Key figures | ||||||||||
| Total debt | $3.51B | $3.16B | $2.57B | $2.48B | $1.95B | $1.98B | $2.29B | $2.26B | $2.21B | $2.20B |
| Net cash (debt) | −$3.50B | −$3.02B | −$2.45B | −$2.31B | −$1.78B | −$1.84B | −$2.28B | −$2.24B | −$2.20B | −$2.19B |
| Working capital | −$7.9M | −$399.2M | −$227.9M | −$51.0M | −$73.4M | $1.42B | −$117.9M | −$123.8M | −$81.6M | −$78.2M |
| Tangible book value | $309.5M | $292.8M | $268.6M | $215.5M | $146.8M | $101.0M | $169.4M | $176.5M | $149.0M | $139.8M |
| Book value per share | $12.85 | $12.04 | $10.89 | $8.59 | $6.60 | $5.56 | $8.42 | $7.89 | $6.76 | $6.41 |
| Shares outstanding | 24.1M | 24.3M | 25.2M | 26.6M | 25.8M | 24.0M | 24.1M | 25.0M | 27.2M | 29.0M |
| Current ratio | 0.44 | 0.03 | 0.03 | 0.22 | 0.30 | 12.92 | 0.13 | 0.27 | 0.42 | 0.39 |
| Quick ratio | 256.71 | 8.41 | 12.28 | 41.58 | 19.92 | 17.51 | 0.13 | 0.27 | 0.42 | 0.39 |
| Debt / equity | 11.33 | 10.78 | 9.36 | 10.85 | 11.48 | 14.86 | 11.30 | 11.45 | 12.03 | 11.81 |
| Equity / assets | 8.0% | 8.4% | 9.5% | 8.3% | 7.9% | 6.2% | 8.0% | 7.9% | 7.6% | 7.7% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $7.5M | $6.9M | $6.3M | $151.9M | $160.2M | $29.8M | $137.4M | $279.1M | $266.6M | $151.0M | $125.4M | $8.3M |
| Cash & equivalents | $7.5M | $6.9M | $6.3M | $151.9M | $160.2M | $29.8M | $137.4M | $279.1M | $266.6M | $151.0M | $125.4M | $8.3M |
| Receivables | $0 | $0 | $0 | $3.63B | $3.56B | $3.45B | $3.32B | $3.14B | $2.97B | $2.81B | $2.75B | $2.71B |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $117,000 | $125,000 | $160,000 |
| Other current assets | $172.7M | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $180.2M | $6.9M | $6.3M | $9.4M | $15.8M | $29.8M | $11.7M | $8.1M | $9.8M | $13.2M | $6.2M | $8.3M |
| Property, plant & equipment (net) | $1.3M | $1.3M | $771,000 | $17.6M | $19.3M | $1.2M | $20.4M | $21.8M | $23.1M | $24.5M | $4.3M | $1.3M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $6.1M | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $4.24B | $4.04B | $3.85B | $3.78B | $3.73B | $3.64B | $3.47B | $3.43B | $3.25B | $2.97B | $2.89B | $2.87B |
| Total assets | $4.42B | $4.05B | $3.86B | $3.81B | $3.76B | $3.67B | $3.50B | $3.46B | $3.29B | $3.01B | $2.91B | $2.88B |
| Liabilities | ||||||||||||
| Accounts payable | $94.7M | — | $65.2M | — | — | — | — | — | — | — | — | — |
| Short-term debt | $679.9M | $4.5M | $14.3M | $990,000 | $2.7M | $365.7M | $13.8M | $1.2M | $2.0M | $2.4M | $7.2M | $240.4M |
| Total current liabilities | $774.6M | $4.5M | $14.3M | $46.2M | $47.1M | $365.7M | $57.9M | $46.6M | $40.4M | $53.3M | $65.6M | $240.4M |
| Long-term debt | $3.33B | $3.20B | $3.16B | $3.09B | $3.00B | $2.93B | $2.72B | $3.00B | $2.86B | $2.40B | $2.33B | $2.31B |
| Other long-term liabilities | $0 | $537.4M | $382.2M | $361.5M | $463.5M | $75.3M | $70.2M | $0 | $148.6M | $328.6M | $62.5M | $62.3M |
| Total liabilities | $4.10B | $3.74B | $3.55B | $3.50B | $3.46B | $3.38B | $3.21B | $3.18B | $3.01B | $2.73B | $2.63B | $2.61B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $23.7M | $23.7M | $24.4M | $26.2M | $26.6M | $26.7M | $25.7M | $25.0M | $25.1M | $28.5M | $28.7M | $28.3M |
| Retained earnings (deficit) | $296.8M | $291.9M | $286.4M | $281.4M | $276.6M | $271.8M | $267.1M | $261.9M | $257.1M | $252.4M | $247.9M | $240.7M |
| Accumulated other comprehensive income | −$1.3M | −$1.3M | −$1.3M | −$10,000 | −$10,000 | −$10,000 | −$10,000 | −$1.9M | −$1.9M | −$1.9M | −$1.9M | −$3.0M |
| Total shareholders' equity | $319.2M | $314.4M | $309.5M | $307.6M | $303.1M | $298.4M | $292.8M | $285.1M | $280.3M | $279.1M | $274.7M | $265.9M |
| Key figures | ||||||||||||
| Total debt | $4.01B | $3.69B | $3.51B | $3.46B | $3.42B | $3.30B | $3.16B | $3.13B | $2.97B | $2.68B | $2.57B | $2.55B |
| Net cash (debt) | −$4.00B | −$3.68B | −$3.50B | −$3.31B | −$3.26B | −$3.27B | −$3.02B | −$2.85B | −$2.70B | −$2.53B | −$2.45B | −$2.54B |
| Working capital | −$594.4M | $2.4M | −$7.9M | −$36.8M | −$31.3M | −$335.8M | −$46.2M | −$38.5M | −$30.6M | −$40.1M | −$59.5M | −$232.1M |
| Tangible book value | $319.2M | $314.4M | $309.5M | $307.6M | $303.1M | $298.4M | $292.8M | $285.1M | $280.3M | $279.1M | $268.6M | $265.9M |
| Book value per share | $13.58 | $13.36 | $13.03 | $12.79 | $12.54 | $12.27 | $12.06 | $11.80 | $11.55 | $11.34 | $11.04 | $10.54 |
| Shares outstanding | 23.5M | 23.5M | 23.8M | 24.0M | 24.2M | 24.3M | 24.3M | 24.2M | 24.3M | 24.6M | 24.9M | 25.2M |
| Current ratio | 0.23 | 1.53 | 0.44 | 0.20 | 0.34 | 0.08 | 0.20 | 0.17 | 0.24 | 0.25 | 0.09 | 0.03 |
| Quick ratio | 0.01 | 1.53 | 0.44 | 81.84 | 79.08 | 9.52 | 59.69 | 73.43 | 80.23 | 55.49 | 43.76 | 11.29 |
| Debt / equity | 12.56 | 11.74 | 11.33 | 11.24 | 11.27 | 11.06 | 10.78 | 10.99 | 10.59 | 9.59 | 9.36 | 9.60 |
| Equity / assets | 7.2% | 7.8% | 8.0% | 8.1% | 8.1% | 8.1% | 8.4% | 8.2% | 8.5% | 9.3% | 9.5% | 9.2% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 16, 2026); data from EODHD.
CPSS financial position
At the end of fiscal 2025 (December 31, 2025), Consumer Portfolio Services had total assets of $3.9 billion (up 10.2% from a year earlier), total liabilities of $3.5 billion and shareholders' equity of $309.5 million. It held $6.3 million in cash and short-term investments against $3.5 billion of debt, net debt of $3.5 billion. Its current ratio was 0.44. In the latest quarter (ended June 30, 2026) total assets were $4.4 billion and equity $319.2 million.
Related: CPSS income statement, CPSS cash flow statement, CPSS key metrics. See the CPSS stock overview for the latest quote and news.
CPSS balance sheet FAQ
What are Consumer Portfolio Services's total assets?
Consumer Portfolio Services reported total assets of $3.9 billion at the end of fiscal 2025 (December 31, 2025), compared with $3.5 billion a year earlier.
How much debt does Consumer Portfolio Services have?
Consumer Portfolio Services had $3.5 billion of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 11.33.
How much cash does Consumer Portfolio Services have?
Consumer Portfolio Services held $6.3 million in cash and short-term investments at the end of fiscal 2025; with $3.5 billion of debt that is net debt of $3.5 billion.
What is Consumer Portfolio Services's book value?
Consumer Portfolio Services's shareholders' equity (book value) was $309.5 million at the end of fiscal 2025, or $12.85 per share.
What is Consumer Portfolio Services's current ratio?
Consumer Portfolio Services had current assets of $6.3 million and current liabilities of $14.3 million, a current ratio of 0.44 (current liabilities exceed current assets).