STONEMOR PARTNERS LP STON Balance Sheet

Stonemor partners lp (STON)

Balance Sheet / TTM

Sep'19	Jun'19	Mar'19	Dec'18	Sep'18	Jun'18	Mar'18	Jan'18	Dec'17	Sep'17	Jun'17	Mar'17	Dec'16	Sep'16	Jun'16	Mar'16	Dec'15	Sep'15	Jun'15	Mar'15	Dec'14	Sep'14	Jun'14	Mar'14	Dec'13	Sep'13	Jun'13	Mar'13	Dec'12	Sep'12	Jun'12	Mar'12	Dec'11	Sep'11	Jun'11	Dec'10
Assets
Current assets:
Cash and cash equivalents, excluding restricted cash
43,515	41,859	-	18,147	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Restricted cash
20,580	20,095	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Cash and cash equivalents
-	-	24,448	-	8,043	14,979	10,412	6,821	6,821	8,460	6,826	13,723	12,570	15,610	9,436	13,486	15,153	11,792	13,403	6,397	10,401	22,175	15,287	8,240	12,175	19,984	14,075	8,536	7,946	8,128	7,787	8,778	12,058	20,135	12,734	7,535
Accounts receivable, net of allowance
61,470	59,550	58,398	57,928	64,150	66,837	71,456	72,994	79,116	77,058	77,127	76,430	77,253	75,324	74,231	69,718	68,415	66,099	67,761	65,429	62,503	55,463	58,454	55,809	55,415	52,202	54,396	52,659	51,895	48,109	51,908	49,370	48,837	47,741	48,238	45,149
Prepaid expenses
5,630	8,942	9,398	4,475	9,218	9,180	11,568	4,580	4,580	7,949	7,708	6,072	5,532	7,048	7,037	3,955	5,367	7,064	6,247	3,107	4,708	6,535	6,198	2,480	3,622	5,758	5,565	3,266	3,832	4,727	5,899	5,737	4,266	4,951	4,489	3,783
Assets held for sale
-	-	757	-	1,083	1,343	1,102	1,016	1,016	1,169	1,169	-	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Other current assets
18,148	17,231	17,136	17,766	19,145	17,930	17,631	21,453	21,453	24,524	22,883	21,739	23,466	26,531	21,823	26,139	20,799	33,448	31,696	24,613	29,142	23,784	25,123	19,199	22,667	21,387	18,679	16,722	17,418	15,548	15,990	15,120	16,670	15,027	10,507	9,002
Total current assets
149,343	147,677	110,137	98,316	101,639	110,269	112,169	106,864	112,986	119,160	115,713	117,964	118,821	124,513	112,527	113,298	109,734	118,403	119,107	99,546	106,754	107,957	105,062	85,728	93,879	99,331	92,715	81,183	81,091	76,512	81,584	79,005	81,831	87,854	75,968	65,469
Long-term accounts receivable, net of allowance
78,138	83,775	83,578	87,148	89,765	95,421	100,170	99,408	105,935	101,094	100,710	98,879	98,886	97,982	95,121	95,091	95,167	93,273	93,747	91,088	89,536	86,478	90,309	80,484	78,367	76,045	77,297	74,454	71,521	69,631	71,098	68,634	68,419	63,516	64,130	60,061
Cemetery property
328,612	329,760	330,968	330,841	333,724	335,037	334,293	331,384	333,404	334,208	334,456	335,290	337,315	337,245	333,859	334,281	334,457	344,662	339,596	339,821	332,659	341,178	340,655	314,909	316,469	316,522	312,506	313,393	309,980	309,340	302,986	301,605	298,938	295,004	287,601	283,460
Property and equipment, net of accumulated depreciation
108,992	110,655	112,142	112,716	113,674	113,229	114,751	114,090	114,090	115,116	113,058	116,906	118,281	118,158	114,790	116,124	116,127	102,671	99,245	99,569	110,419	100,746	100,708	84,555	85,007	85,282	84,793	84,316	79,740	79,567	72,948	73,049	73,777	70,712	66,789	66,249
Merchandise trusts, restricted, at fair value
519,529	519,382	515,065	488,248	520,027	511,852	508,686	515,456	515,456	512,181	512,423	523,858	507,079	504,604	494,596	480,008	472,368	459,320	478,927	488,007	484,820	491,641	499,770	449,853	431,556	415,355	414,382	410,041	375,973	372,775	345,884	355,027	344,515	306,403	332,117	318,318
Perpetual care trusts, restricted, at fair value
343,028	343,308	344,825	330,562	345,022	340,364	336,247	339,928	339,928	338,611	337,684	341,479	333,780	334,923	321,700	310,207	307,804	311,781	332,110	345,183	345,105	348,950	348,902	318,154	311,771	302,766	302,773	302,282	282,313	282,651	269,223	267,503	254,679	235,359	255,649	249,690
Deferred selling and obtaining costs
113,601	112,916	-	112,660	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Deferred financing costs, net of accumulated amortization
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	7,907	8,291	8,707	-	7,124	7,364	7,836	8,308	8,764	8,865	8,820	9,238	9,681	9,667	10,244	8,817	9,059	9,339	9,801
Deferred selling and obtaining costs
-	-	112,643	-	112,621	112,025	109,707	107,841	126,398	124,137	123,177	120,113	116,890	122,249	118,410	114,921	106,124	108,754	105,278	102,904	97,795	94,853	93,372	90,801	87,998	85,201	82,501	79,061	76,317	73,904	71,921	70,730	68,542	65,819	64,685	59,422
Deferred tax assets
55	67	86	86	95	92	90	91	84	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Deferred tax assets
-	-	-	-	-	-	-	-	-	68	67	64	64	181	181	181	61	42	42	40	181	42	42	42	42	69	381	381	381	605	420	417	415	566	547	605
Goodwill
-	24,862	24,862	24,862	24,862	24,862	24,862	24,862	24,862	70,436	70,436	70,436	70,436	70,572	70,572	69,851	69,851	64,048	58,836	58,836	58,836	57,128	57,128	48,737	48,737	47,570	47,570	47,570	42,392	40,393	34,091	36,639	32,145	22,671	18,545	18,153
Intangible assets
56,562	56,877	59,950	61,421	61,905	62,342	62,793	63,244	63,244	63,740	64,266	64,852	65,438	66,028	66,098	66,654	67,209	67,681	-	-	68,990	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Intangible assets
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	67,891	68,441	-	67,945	68,572	-	9,655	-	-	-	-	-	-	-	-	-	-	-
Other assets
32,663	33,536	33,223	22,241	24,549	25,161	24,740	19,695	19,695	20,603	20,660	21,429	20,023	17,684	18,341	16,302	20,618	3,158	3,300	3,211	4,359	5,161	4,902	11,868	2,554	11,910	11,849	18,030	14,779	14,878	13,608	12,108	16,680	13,490	13,680	14,364
Total assets
1,730,523	1,762,815	1,727,479	1,669,101	1,727,883	1,730,654	1,728,508	1,722,863	1,756,082	1,799,354	1,792,650	1,811,270	1,787,013	1,794,139	1,746,195	1,716,918	1,699,520	1,681,700	1,706,370	1,705,353	1,699,454	1,709,203	1,716,786	1,492,967	1,474,343	1,448,815	1,435,632	1,419,531	1,343,725	1,329,937	1,273,430	1,274,961	1,248,758	1,170,453	1,189,050	1,145,592
Liabilities, Redeemable Convertible Preferred Units and Partners’ Deficit
Current liabilities:
Accounts payable and accrued liabilities
64,585	55,063	57,921	59,035	56,472	51,926	53,245	44,352	43,023	47,157	39,642	39,035	35,547	35,920	33,660	33,326	28,547	37,448	40,711	34,552	33,496	40,831	37,329	24,273	37,269	34,191	32,992	30,796	28,973	22,914	25,663	22,332	26,428	20,454	17,140	23,444
Accrued interest
-	312	7,751	1,967	5,331	1,912	5,326	1,781	1,781	5,159	1,815	5,443	1,571	4,990	1,473	5,023	1,503	4,868	1,356	4,742	1,219	4,944	1,500	5,013	1,512	5,134	1,625	5,541	1,833	5,688	1,654	5,517	1,632	5,410	1,268	2,034
Current portion, long-term debt
503	591	953	798	1,184	2,139	3,264	1,002	1,002	1,114	3,251	1,617	1,775	2,144	5,373	1,459	2,440	3,294	4,552	1,664	2,251	3,373	4,022	1,555	2,916	6,550	6,936	4,995	2,175	1,770	2,035	2,235	1,487	1,743	1,511	1,386
Total current liabilities
65,088	55,966	66,625	61,800	62,987	55,977	61,835	47,135	45,806	53,430	44,708	46,095	38,893	43,054	40,506	39,808	32,490	45,610	46,619	40,958	36,966	49,148	42,851	30,841	41,697	45,875	41,553	41,332	32,981	30,372	29,352	30,084	29,547	27,607	19,919	26,864
Obligation for lease and management agreements, net
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	9,307	9,123	8,943	-	8,594	8,424	-	-	-	-	-	-	-	-	-	-	-	-	-
Long-term debt, net of deferred financing costs
362,173	357,575	345,933	320,248	314,103	320,495	318,948	317,693	317,693	306,572	306,696	303,618	300,351	314,032	277,854	318,136	316,399	287,724	326,206	297,184	276,289	265,831	252,981	252,054	289,016	274,542	266,290	233,556	252,774	236,118	211,991	200,891	193,835	173,816	158,242	219,008
Deferred revenues
943,555	944,142	941,040	914,286	943,805	933,159	915,675	903,068	912,626	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Deferred tax liabilities
11,264	12,883	6,675	6,675	6,730	6,623	6,674	9,271	9,638	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Deferred revenues
-	-	-	-	-	-	-	-	-	903,853	898,256	891,356	866,633	896,752	868,194	836,326	791,450	645,233	661,282	661,877	800,288	634,805	638,436	598,159	579,993	557,973	544,322	535,952	497,861	484,941	462,088	458,349	441,678	400,002	413,028	386,465
Deferred tax liabilities
-	-	-	-	-	-	-	-	-	21,487	21,004	20,556	20,058	17,876	17,828	17,764	18,999	17,815	17,665	17,573	17,792	13,106	12,692	12,498	12,407	12,039	12,554	13,859	14,910	15,191	16,347	17,001	16,968	17,667	16,928	18,331
Merchandise liability
-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	158,592	152,899	150,195	-	153,511	156,819	131,817	130,412	129,922	127,875	127,714	125,869	128,452	125,024	128,220	128,942	118,194	115,508	113,356
Perpetual care trust corpus
343,028	343,308	344,825	330,562	345,022	340,364	336,247	339,928	339,928	338,611	337,684	341,479	333,780	334,923	321,700	310,207	307,804	311,781	332,110	345,183	345,105	348,950	348,902	318,154	311,771	302,766	302,773	302,282	282,313	282,651	269,223	267,503	254,679	235,359	255,649	249,690
Other long-term liabilities
51,940	52,385	51,216	42,108	41,776	43,464	43,295	42,169	38,695	38,655	38,148	38,019	36,944	25,955	24,209	22,992	27,667	2,003	1,185	1,237	17,404	1,342	1,390	1,457	1,527	1,571	1,616	1,771	1,835	1,884	1,977	2,265	2,830	2,955	3,048	3,687
Total liabilities
1,777,048	1,766,259	1,756,314	1,675,679	1,714,423	1,700,082	1,682,674	1,659,264	1,664,386	1,662,608	1,646,496	1,641,123	1,596,659	1,632,592	1,550,291	1,545,233	1,494,809	1,478,065	1,547,089	1,523,150	1,493,844	1,475,287	1,462,495	1,344,980	1,366,823	1,324,688	1,296,983	1,256,466	1,208,543	1,179,609	1,116,002	1,104,313	1,068,479	975,600	982,322	1,017,401
Commitments and contingencies
-	-	-	-	-	-	-	-	-	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Redeemable convertible preferred units:
Total redeemable convertible preferred units
57,500	57,500	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Partners’ deficit :
General partner interest
-5,026	-4,597	-4,242	-4,008	-3,794	-3,615	-3,438	-3,251	-2,959	-2,486	-2,387	-2,135	-1,914	-2,220	-632	-261	480	-8,612	-7,336	-6,204	1,017	-4,132	-3,309	-2,693	-2,137	-1,495	-893	-134	386	944	1,288	1,783	2,192	2,688	3,142	1,809
Common limited partners’ interest
-98,999	-56,347	-24,593	-2,570	17,254	34,187	49,272	66,850	94,655	139,232	148,541	172,282	192,268	163,767	196,536	171,946	204,231	212,247	166,617	188,407	204,593	238,048	257,600	150,680	109,657	125,622	139,542	163,199	134,796	149,384	156,140	168,865	178,087	192,165	203,586	126,382
Total partners’ deficit
-104,025	-60,944	-28,835	-6,578	13,460	30,572	45,834	63,599	91,696	136,746	146,154	170,147	190,354	161,547	195,904	171,685	204,711	203,635	159,281	182,203	205,610	233,916	254,291	147,987	107,520	124,127	138,649	163,065	135,182	150,328	157,428	170,648	180,279	194,853	206,728	128,191
Total liabilities, redeemable convertible preferred units and partners’ deficit
1,730,523	1,762,815	1,727,479	1,669,101	1,727,883	1,730,654	1,728,508	1,722,863	1,756,082	1,799,354	1,792,650	1,811,270	1,787,013	1,794,139	1,746,195	1,716,918	1,699,520	1,681,700	1,706,370	1,705,353	1,699,454	1,709,203	1,716,786	1,492,967	1,474,343	1,448,815	1,435,632	1,419,531	1,343,725	1,329,937	1,273,430	1,274,961	1,248,758	1,170,453	1,189,050	1,145,592
Series A Preferred Units
Total redeemable convertible preferred units
57,500	57,500	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-