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ALLIANCE ENTERTAINMENT HOLDING CORP

CIK:0001823584|SEC Filings

Consolidated Statements of Income and Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Income Statement [Abstract]
Net Revenues	$ 1,148,986	$ 1,063,457
Cost of Revenues (excluding depreciation and amortization)	996,662	930,605
Operating Expenses
Distribution and Fulfillment Expense	44,960	40,375
Selling, General and Administrative Expense	66,169	55,992
Depreciation and Amortization	5,359	5,334
Loss on Vendor Receivable	7,823
Transaction Costs	1,213	957
Insurance Claim Recovery	(395)
Restructuring Cost		73
Gain on Disposal of Fixed Assets	(24)	(15)
Total Operating Expenses	125,105	102,716
Operating Income	27,219	30,136
Other Expenses
Interest Expense	7,606	10,575
State tax Benefit from prior year	(51)
Change in Fair Value of Warrants	850	853
Total Other Expenses	8,405	11,428
Income Before Income Tax Expense	18,814	18,708
Income Tax Expense	5,756	3,630
Net Income	13,058	15,078
Other Comprehensive Income (Loss)
Foreign Currency Translation	(1)	3
Total Comprehensive Income	$ 13,057	$ 15,081
Net Income per Share – Basic	$ 0.26	$ 0.30
Weighted Average Common Shares Outstanding - Basic	50,963,975	50,957,370
Net Income per Share – Diluted	$ 0.26	$ 0.30
Weighted Average Common Shares Outstanding - Diluted	51,051,740	51,016,546

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
Cash Flows from Operating Activities:
Net Income	$ 13,058	$ 15,078
Adjustments to Reconcile Net Income to Net Cash Provided by (Used in) Operating Activities:
Depreciation of Property and Equipment	1,793	1,828
Amortization of Intangible Assets	3,567	3,506
Amortization of Deferred Financing Costs (Included in Interest Expense)	2,086	1,404
Allowance for Credit Losses	1,445	1,068
Change in Fair Value of Warrants	850	853
Deferred Income Taxes	4,001	2,322
Non-cash lease expense	3,152	2,910
Stock-based Compensation Expense	337	58
Gain on Disposal of Fixed Assets	(24)	(15)
Changes in Assets and Liabilities
Trade Receivables	(17,455)	(6,080)
Inventory	(23,751)	(4,665)
Income Taxes Receivable	(600)	(384)
Operating Lease Obligations	(3,115)	(1,731)
Other Assets	462	(11,340)
Accounts Payable	15,658	22,079
Accrued Expenses and Contingent Liability	(3,164)	(82)
Net Cash (Used In) Provided By Operating Activities	(1,700)	26,809
Cash Flows from Investing Activities:
Capital Expenditures	(1,074)	(54)
Cash Inflow from Asset Disposal	30	15
Investment in Captive Stock (Equity Component)	173
Cash Paid for Business Acquisition/Asset Purchase	(1,150)	(7,595)
Cash Paid for Contract		(500)
Net Cash Used in Investing Activities	(2,021)	(8,134)
Cash Flows from Financing Activities:
Payments on Financing Leases	(3,069)	(2,848)
Payments on Revolving Credit Facility	(1,142,898)	(986,132)
Borrowings on Revolving Credit Facility	1,159,913	970,409
Payments on Shareholder Note (Subordinated), Current	(10,000)
Deferred Financing Costs	(646)
Net Cash Provided By (Used In) Financing Activities	3,300	(18,571)
Net (Decrease)/Increase in Cash	(421)	104
Net Effect of Currency Translation on Cash	(1)	3
Cash, Beginning of the Year	1,236	1,129
Cash, End of the Year	814	1,236
Supplemental disclosure for Cash Flow Information
Cash Paid for Interest	7,530	9,171
Cash Paid for Income Taxes	2,452	1,727
Supplemental Disclosure for Non-Cash Investing and Financing Activities
Conversion of Warrants from liability to Equity		454
Contract Acquisition		$ 1,800

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2026	Jun. 30, 2025
Current Assets
Cash	$ 814	$ 1,236
Trade Receivables, Net of Allowance for Credit Losses of $811 and $867, respectively	111,038	95,027
Inventory, Net	126,599	102,848
Other Current Assets	9,843	19,021
Total Current Assets	248,294	218,132
Property and Equipment, Net	10,564	11,291
Operating Lease Right-Of-Use Assets, Net	16,062	19,214
Goodwill	94,081	89,116
Intangibles, Net	18,457	18,475
Other Long-Term Assets	9,932	789
Deferred Tax Asset, Net	210	4,211
Total Assets	397,600	361,228
Current Liabilities
Accounts Payable	170,958	155,300
Accrued Expenses	8,361	9,548
Current Portion of Operating Lease Obligations	3,329	3,229
Current Portion of Finance Lease Obligations	1,937	3,075
Deferred Consideration	1,300
Contingent Liability		1,577
Total Current Liabilities	185,885	172,729
Revolving Credit Facility, Net	73,721	55,268
Finance Lease Obligation, Non- Current		1,931
Operating Lease Obligations, Non-Current	14,217	17,432
Shareholder Loan (subordinated), Non-Current		10,000
Contingent Liability, Non-Current	5,500
Acquired Royalty Obligation (Endstate), Non-Current	165
Warrant Liability	1,496	646
Total Liabilities	280,984	258,006
Commitments and Contingencies (Note 12)
Stockholders’ Equity
Preferred Stock: Par Value $0.0001 per share, Authorized 1,000,000 shares, Issued and Outstanding 0 shares as of June 30, 2026 and June 30, 2025
Common Stock: Par Value $0.0001 per share, Authorized 550,000,000 shares at June 30, 2026, and at June 30, 2025; Issued and Outstanding 50,979,630 shares at June 30, 2026, and 50,957,370 at June 30, 2025, respectively	5	5
Paid In Capital	48,907	48,570
Accumulated Other Comprehensive Loss	(77)	(76)
Retained Earnings	67,781	54,723
Total Stockholders’ Equity	116,616	103,222
Total Liabilities and Stockholders’ Equity	$ 397,600	$ 361,228