SiteOne Landscape Supply, Inc. (SITE) Balance Sheet
SITE balance sheet, 2025
December 31, 2025 · U.S. dollars$3.22B assets = $1.54B liabilities + $1.68B equity
Both columns are drawn to the same scale: what SITE owns equals what it owes plus shareholders’ equity. Hover a block for its value.
SITE financial health
Descriptive bands, not a rating. Fiscal 2025.
SITE balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $742.6M2016 | $3.22B2025 | +17.7%/yr | |
| Total liabilities | $593.8M2016 | $1.54B2025 | +11.1%/yr | |
| Shareholders’ equity | $148.8M2016 | $1.66B2025 | +30.7%/yr | |
| Cash & short-term investments | $16.3M2016 | $190.6M2025 | +31.4%/yr | |
| Total debt | $386.5M2016 | $980.0M2025 | +10.9%/yr | |
| Net cash (debt) | −$370.2M2016 | −$789.4M2025 | −$419.2M | |
| Working capital | $304.5M2016 | $1.01B2025 | +$707.5M | |
| Book value per share | $4.912016 | $36.802025 | +25.1%/yr | |
| Current ratio | 2.642016 | 2.472025 | −0.17 | |
| Debt / equity | 2.602016 | 0.592025 | −2.01 | |
| Shares outstanding | 30.3M2016 | 45.1M2025 | +4.5%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
SITE assets
SITE liabilities and equity
SITE debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
SITE balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $190.6M | $107.1M | $82.5M | $29.1M | $53.7M | $55.2M | $19.0M | $17.3M | $16.7M | $16.3M |
| Cash & equivalents | $190.6M | $107.1M | $82.5M | $29.1M | $53.7M | $55.2M | $19.0M | $17.3M | $16.7M | $16.3M |
| Short-term investments | — | — | $8.4M | $8.6M | — | — | — | $700,000 | $0 | $0 |
| Receivables | $546.8M | $559.4M | $490.6M | $466.4M | $397.1M | $299.6M | $290.4M | $295.3M | $222.6M | $170.6M |
| Inventory | $876.5M | $827.2M | $771.2M | $767.7M | $636.6M | $458.6M | $427.1M | $411.7M | $338.3M | $289.6M |
| Other current assets | $84.9M | $55.9M | $61.0M | $56.1M | $41.4M | $38.2M | $29.3M | $41.1M | $24.3M | $13.5M |
| Total current assets | $1.70B | $1.55B | $1.41B | $1.32B | $1.13B | $851.6M | $765.8M | $765.4M | $601.9M | $490.0M |
| Property, plant & equipment (net) | $749.6M | $707.4M | $638.3M | $510.4M | $450.0M | $386.5M | $335.9M | $88.4M | $75.5M | $69.8M |
| Goodwill & intangible assets | $750.4M | $779.1M | $766.3M | $687.9M | $525.0M | $446.9M | $331.9M | $304.0M | $219.3M | $174.1M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1.1M | $600,000 | $0 |
| Other non-current assets | $20.8M | $34.7M | $19.0M | $16.3M | $12.3M | $10.7M | $9.7M | $9.6M | $13.4M | $8.7M |
| Total assets | $3.22B | $3.07B | $2.83B | $2.53B | $2.12B | $1.70B | $1.44B | $1.17B | $910.7M | $742.6M |
| Liabilities | ||||||||||
| Accounts payable | $310.8M | $315.5M | $270.8M | $279.7M | $254.5M | $172.8M | $162.2M | $184.6M | $124.1M | $108.3M |
| Short-term debt | $134.4M | $124.2M | $110.7M | $88.9M | $77.1M | $66.6M | $59.8M | $9.7M | $8.4M | $7.3M |
| Deferred revenue | — | $16.3M | $12.4M | $10.5M | $8.8M | $5.7M | $6.5M | — | — | — |
| Total current liabilities | $686.8M | $640.8M | $578.3M | $559.8M | $512.9M | $368.6M | $310.8M | $282.4M | $205.8M | $185.5M |
| Long-term debt | $381.5M | $383.9M | $367.6M | $346.6M | $251.2M | $260.7M | $536.6M | $563.2M | $466.9M | $379.2M |
| Lease obligations | $594.6M | $563.1M | $488.5M | $388.9M | $351.7M | $304.5M | $257.8M | $14.7M | $11.7M | $11.0M |
| Other long-term liabilities | $468.1M | $454.2M | $396.9M | $324.6M | $294.3M | $271.4M | $202.7M | $21.1M | $25.2M | $29.1M |
| Total liabilities | $1.54B | $1.48B | $1.34B | $1.23B | $1.06B | $900.7M | $1.05B | $866.7M | $697.9M | $593.8M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $500,000 | $500,000 | $500,000 | $500,000 | $400,000 | $400,000 | $400,000 | $400,000 | $400,000 | $400,000 |
| Retained earnings (deficit) | $1.19B | $1.04B | $916.3M | $742.9M | $497.5M | $259.1M | $137.8M | $60.1M | −$15.1M | −$69.7M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$4.9M | −$6.1M | $4.2M | $7.7M | −$2.2M | −$6.3M | −$6.5M | −$800,000 | −$300,000 | −$1.2M |
| Minority interest | $24.0M | $19.4M | $0 | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $1.66B | $1.57B | $1.49B | $1.30B | $1.06B | $795.0M | $393.2M | $301.8M | $212.8M | $148.8M |
| Key figures | ||||||||||
| Total debt | $980.0M | $951.3M | $861.4M | $739.5M | $606.9M | $568.0M | $782.7M | $572.9M | $475.3M | $386.5M |
| Net cash (debt) | −$789.4M | −$844.2M | −$778.9M | −$710.4M | −$553.2M | −$512.8M | −$763.7M | −$555.6M | −$458.6M | −$370.2M |
| Working capital | $1.01B | $908.8M | $827.0M | $759.5M | $615.9M | $483.0M | $455.0M | $483.0M | $396.1M | $304.5M |
| Tangible book value | $908.8M | $793.4M | $719.8M | $615.0M | $532.7M | $348.1M | $61.3M | −$2.2M | −$6.5M | −$25.3M |
| Book value per share | $36.80 | $34.45 | $32.53 | $28.46 | $23.09 | $18.03 | $9.20 | $7.08 | $5.04 | $4.91 |
| Shares outstanding | 45.1M | 45.6M | 45.7M | 45.8M | 45.8M | 44.1M | 42.8M | 42.6M | 42.2M | 30.3M |
| Current ratio | 2.47 | 2.42 | 2.43 | 2.36 | 2.20 | 2.31 | 2.46 | 2.71 | 2.92 | 2.64 |
| Quick ratio | 1.07 | 1.04 | 0.99 | 0.89 | 0.88 | 0.96 | 1.00 | 1.11 | 1.16 | 1.01 |
| Debt / equity | 0.59 | 0.60 | 0.58 | 0.57 | 0.57 | 0.71 | 1.99 | 1.90 | 2.23 | 2.60 |
| Equity / assets | 51.5% | 51.2% | 52.5% | 51.4% | 50.0% | 46.9% | 27.2% | 25.8% | 23.4% | 20.0% |
| 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 | $87.4M | $84.0M | $190.6M | $106.9M | $78.6M | $56.6M | $107.1M | $85.5M | $71.9M | $41.5M | $82.5M | $74.9M |
| Cash & equivalents | $87.4M | $84.0M | $190.6M | $106.9M | $78.6M | $56.6M | $107.1M | $85.5M | $71.9M | $41.5M | $82.5M | $74.9M |
| Short-term investments | — | — | — | — | — | — | — | — | $6.8M | $8.7M | $8.4M | $9.9M |
| Receivables | $672.0M | $609.7M | $546.8M | $611.0M | $648.3M | $583.2M | $559.4M | $578.9M | $610.4M | $531.3M | $490.6M | $544.1M |
| Inventory | $1.09B | $1.11B | $876.5M | $962.6M | $1.02B | $1.03B | $827.2M | $884.9M | $935.1M | $933.6M | $771.2M | $852.2M |
| Other current assets | $88.5M | $80.4M | $84.9M | $89.9M | $73.5M | $75.1M | $55.9M | $91.4M | $72.2M | $73.6M | $61.0M | $102.3M |
| Total current assets | $1.94B | $1.88B | $1.70B | $1.77B | $1.82B | $1.75B | $1.55B | $1.64B | $1.69B | $1.58B | $1.41B | $1.57B |
| Property, plant & equipment (net) | $777.3M | $762.2M | $749.6M | $710.9M | $719.6M | $706.8M | $719.5M | $708.3M | $691.8M | $632.6M | $638.3M | $617.3M |
| Goodwill & intangible assets | $781.2M | $799.5M | $750.4M | $749.2M | $760.4M | $769.1M | $779.1M | $778.2M | $788.1M | $753.2M | $766.3M | $788.6M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $27.7M | $13.8M | $20.8M | $36.9M | $36.2M | $35.5M | $22.6M | $19.0M | $15.9M | $15.6M | $19.0M | $10.1M |
| Total assets | $3.53B | $3.46B | $3.22B | $3.27B | $3.33B | $3.26B | $3.07B | $3.15B | $3.19B | $2.98B | $2.83B | $2.99B |
| Liabilities | ||||||||||||
| Accounts payable | $440.1M | $454.0M | $310.8M | $341.7M | $391.4M | $432.5M | $315.5M | $327.8M | $347.6M | $390.9M | $270.8M | $355.3M |
| Short-term debt | $105.6M | $135.9M | $134.4M | $128.4M | $126.3M | $125.3M | $124.2M | $118.9M | $117.6M | $112.4M | $110.7M | $106.4M |
| Deferred revenue | — | — | — | — | $18.9M | $13.7M | — | $18.5M | $15.5M | $11.5M | $12.4M | $15.7M |
| Total current liabilities | $842.0M | $808.6M | $686.8M | $711.4M | $755.0M | $740.8M | $640.8M | $649.0M | $683.0M | $670.0M | $578.3M | $654.7M |
| Long-term debt | $501.8M | $531.9M | $381.5M | $384.5M | $466.0M | $499.1M | $383.9M | $405.9M | $475.3M | $442.7M | $367.6M | $433.6M |
| Lease obligations | $622.4M | $596.9M | $594.6M | $567.2M | $571.6M | $559.5M | $563.1M | $552.5M | $529.1M | $489.6M | $488.5M | $476.6M |
| Other long-term liabilities | $495.2M | $468.9M | $468.1M | $447.0M | $459.3M | $448.3M | $454.2M | $448.8M | $431.2M | $394.9M | $396.9M | $405.7M |
| Total liabilities | $1.84B | $1.81B | $1.54B | $1.54B | $1.68B | $1.69B | $1.48B | $1.50B | $1.59B | $1.51B | $1.34B | $1.49B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 | $500,000 |
| Retained earnings (deficit) | $1.30B | $1.17B | $1.19B | $1.20B | $1.14B | $1.01B | $1.04B | $1.06B | $1.02B | $897.0M | $916.3M | $919.7M |
| Accumulated other comprehensive income | −$6.7M | −$5.7M | −$4.9M | −$5.9M | −$5.0M | −$7.1M | −$6.1M | −$1.4M | $300,000 | $2.3M | $4.2M | $5.7M |
| Minority interest | $0 | $26.5M | $24.0M | $22.8M | $22.3M | — | — | — | — | — | — | — |
| Total shareholders' equity | $1.69B | $1.62B | $1.66B | $1.70B | $1.63B | $1.55B | $1.57B | $1.62B | $1.58B | $1.47B | $1.49B | $1.50B |
| Key figures | ||||||||||||
| Total debt | $105.6M | $1.13B | $980.0M | $955.6M | $1.04B | $1.06B | $951.3M | $963.1M | $1.01B | $937.6M | $861.4M | $915.5M |
| Net cash (debt) | −$18.2M | −$1.05B | −$789.4M | −$848.7M | −$962.9M | −$1.01B | −$844.2M | −$877.6M | −$937.4M | −$896.1M | −$778.9M | −$840.6M |
| Working capital | $1.10B | $1.07B | $1.01B | $1.06B | $1.06B | $1.01B | $908.8M | $991.7M | $1.01B | $910.0M | $827.0M | $918.8M |
| Tangible book value | $906.4M | $822.1M | $908.8M | $952.5M | $869.9M | $781.9M | $793.4M | $845.1M | $788.8M | $720.6M | $719.8M | $706.9M |
| Book value per share | $37.86 | $36.37 | $37.19 | $37.79 | $36.03 | $34.40 | $34.45 | $35.56 | $34.55 | $32.56 | $32.91 | $32.69 |
| Shares outstanding | 44.6M | 44.6M | 44.6M | 45.0M | 45.2M | 45.1M | 45.6M | 45.6M | 45.6M | 45.3M | 45.2M | 45.7M |
| Current ratio | 2.30 | 2.33 | 2.47 | 2.49 | 2.41 | 2.36 | 2.42 | 2.53 | 2.47 | 2.36 | 2.43 | 2.40 |
| Quick ratio | 0.90 | 0.86 | 1.07 | 1.01 | 0.96 | 0.86 | 1.04 | 1.02 | 1.00 | 0.85 | 0.99 | 0.95 |
| Debt / equity | 0.06 | 0.70 | 0.59 | 0.56 | 0.64 | 0.69 | 0.60 | 0.59 | 0.64 | 0.64 | 0.58 | 0.61 |
| Equity / assets | 47.9% | 46.9% | 51.5% | 52.1% | 48.9% | 47.6% | 51.2% | 51.6% | 49.5% | 49.4% | 52.5% | 50.0% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed February 19, 2026); data from EODHD.
SITE financial position
At the end of fiscal 2025 (December 31, 2025), SiteOne Landscape Supply had total assets of $3.2 billion (up 4.8% from a year earlier), total liabilities of $1.5 billion and shareholders' equity of $1.7 billion. It held $190.6 million in cash and short-term investments against $980.0 million of debt, net debt of $789.4 million. Its current ratio was 2.47. In the latest quarter (ended June 30, 2026) total assets were $3.5 billion and equity $1.7 billion.
Related: SITE income statement, SITE cash flow statement, SITE key metrics. See the SITE stock overview for the latest quote and news.
SITE balance sheet FAQ
What are SiteOne Landscape Supply's total assets?
SiteOne Landscape Supply reported total assets of $3.2 billion at the end of fiscal 2025 (December 31, 2025), compared with $3.1 billion a year earlier.
How much debt does SiteOne Landscape Supply have?
SiteOne Landscape Supply had $980.0 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.59.
How much cash does SiteOne Landscape Supply have?
SiteOne Landscape Supply held $190.6 million in cash and short-term investments at the end of fiscal 2025; with $980.0 million of debt that is net debt of $789.4 million.
What is SiteOne Landscape Supply's book value?
SiteOne Landscape Supply's shareholders' equity (book value) was $1.7 billion at the end of fiscal 2025, or $36.80 per share.
What is SiteOne Landscape Supply's current ratio?
SiteOne Landscape Supply had current assets of $1.7 billion and current liabilities of $686.8 million, a current ratio of 2.47 (it can cover its short-term obligations).
How much goodwill does SiteOne Landscape Supply have?
SiteOne Landscape Supply carried $750.4 million of goodwill and intangible assets, 23.3% of total assets, at the end of fiscal 2025.