ACV Auctions Inc.
For the period ended Dec 31, 2025. Filed Feb 23, 2026.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Feb 23, 2026
ACVA$10.500.0%Stored close · as of Oct 15, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Item 8. Financial Statements and Supplementary Data
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| Report of Independent Registered Public Accounting Firm (PCAOB ID: 42) | |
|---|---|
| Consolidated Statements of Operations for the Years ended December 31, 2025, 2024, and 2023 | 63 |
| Consolidated Statements of Comprehensive Loss for the Years ended December 31, 2025, 2024, and 2023 | 64 |
| Consolidated Balance Sheets as of December 31, 2025 and 2024 | 65 |
| Consolidated Statements of Changes in Stockholders' Equity (Deficit) for the Years ended December 31, 2025, 2024, and 2023 | 66 |
| Consolidated Statements of Cash Flows for the Years ended December 31, 2025, 2024, and 2023 | 67 |
| Notes to Consolidated Financial Statements | 68 |
| Note 1 - Nature of Business and Summary of Significant Accounting Policies | 68 |
| Note 2 - Concentration of Credit Risk | 74 |
| Note 3 - Financial Instruments | 75 |
| Note 4 - Fair Value Measurement | 75 |
| Note 5 - Accounts Receivables & Allowance for Doubtful Receivables | 76 |
| Note 6 - Property and Equipment, net | 77 |
| Note 7 - Internal-Use Software Costs, net | 77 |
| Note 8 - Guarantees, Commitments and Contingencies | 78 |
| Note 9 - Borrowings | 78 |
| Note 10 - Leases | 80 |
| Note 11 - Stockholders' Equity | 80 |
| Note 12 - Revenue | 81 |
| Note 13 - Stock-Based Compensation | 81 |
| Note 14 - Employee Benefit Plan | 83 |
| Note 15 - Income Taxes | 83 |
| Note 16 - Acquisitions | 86 |
| Note 17 - Goodwill and Acquired Intangibles | 88 |
| Note 18 - Net Income (Loss) Per Share | 89 |
| Note 19 - Segment Information | 89 |
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