Acacia Research Corporation (ACTG) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 431.11M | 450.09M | 440.64M | 443.99M | 464.63M | 420.15M | 457.65M | 493.93M | 553.15M | 554.51M | 484.45M | 485.79M | 505.19M | 427.99M | 427.19M | 500.17M | 596.72M | 730.68M | 669.43M | 544.46M |
| Cash & Short-Term Investments | 327.53M | 330.09M | 334.79M | 374.94M | 326.78M | 333.76M | 410.9M | 386.99M | 498.43M | 439.91M | 445.99M | 444.79M | 461.7M | 386.14M | 401.18M | 469.13M | 572.6M | 707.47M | 642.73M | 528.5M |
| Cash Only | 307.51M | 306.72M | 301.78M | 316.72M | 271.96M | 273.88M | 360.05M | 386.99M | 438.76M | 340.09M | 344.73M | 355.19M | 364.23M | 287.79M | 241.87M | 263.94M | 289.37M | 308.94M | 217.96M | 185.71M |
| Short-Term Investments | 20.02M | 23.37M | 33.01M | 58.22M | 54.81M | 59.88M | 50.85M | 0 | 59.67M | 99.82M | 101.26M | 89.6M | 97.47M | 98.36M | 159.31M | 205.18M | 283.23M | 398.53M | 424.78M | 342.79M |
| Accounts Receivable | 36.83M | 26.16M | 30.53M | 23.37M | 95.72M | 26.91M | 10.73M | 18.77M | 15.37M | 80.56M | 5.9M | 6.27M | 8.67M | 8.23M | 7.04M | 13.69M | 9.14M | 9.52M | 21.95M | 12.75M |
| Days Sales Outstanding | 52.27 | 52.03 | 41.71 | 105.76 | 44.35 | 35.45 | 58.23 | 60.13 | 179.47 | 43.08 | 55.48 | 85.96 | 51.37 | 53.54 | 60.06 | 62.15 | 62.16 | 22.88 | 1.01K | 44.91 |
| Inventory | 23.42M | 26.56M | 26.49M | 25.72M | 26.26M | 27.48M | 12.22M | 12.29M | 9.88M | 10.92M | 12.38M | 14.01M | 14.72M | 14.22M | 13.8M | 12.06M | 10.01M | 8.93M | 0 | 0 |
| Days Inventory Outstanding | 465.33 | 107.65 | 289.34 | -76.27 | 36.94 | 45.37 | 53.79 | 52.87 | 76.54 | 44.5 | 123.24 | 146.18 | 130.81 | 136.04 | 119.79 | 108.84 | 97.36 | 46.75 | - | - |
| Other Current Assets | 43.33M | 67.28M | 48.83M | 19.96M | 0 | 31.99M | 23.8M | 75.89M | 29.46M | 23.13M | 20.18M | 20.73M | 20.1M | 19.39M | 0 | 0 | 0 | 0 | 761K | 930K |
| Total Non-Current Assets | 324.77M | 320.86M | 328.23M | 331.56M | 336.97M | 336.25M | 249.93M | 259.66M | 78.58M | 79.03M | 44.7M | 48.92M | 51.41M | 54.94M | 58.07M | 61.53M | 64.72M | 68.17M | 80.4M | 83.27M |
| Property, Plant & Equipment | 227.77M | 32.79M | 222.71M | 220.24M | 220.46M | 224.83M | 193.88M | 196.54M | 28.76M | 29.34M | 4.13M | 3.86M | 4.89M | 5.54M | 6.09M | 6.3M | 6.22M | 6.21M | 671K | 759K |
| Fixed Asset Turnover | 0.42x | 0.39x | 0.27x | 0.23x | 0.56x | 0.23x | 0.12x | 0.23x | 0.84x | 5.51x | 2.52x | 1.81x | 2.84x | 2.26x | 2.56x | 2.67x | 2.17x | 18.39x | 2.21x | 21.70x |
| Goodwill | 25.73M | 25.79M | 25.7M | 25.78M | 25.57M | 29.34M | 8.99M | 8.99M | 8.99M | 8.99M | 7.54M | 7.54M | 7.54M | 7.54M | 7.47M | 7.47M | 7.47M | 7.47M | 0 | 0 |
| Intangible Assets | 45.29M | 48.15M | 55.46M | 61.64M | 67.74M | 55.43M | 30.87M | 36.02M | 29.69M | 33.56M | 27.56M | 30.59M | 33.62M | 36.66M | 39.69M | 42.73M | 45.76M | 48.79M | 39.83M | 42.44M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -3.51M | 0 | 0 | 0 |
| Other Non-Current Assets | 7.68M | 199.3M | 7.43M | 6.89M | 5.98M | 6.42M | 7.76M | 4.26M | 4.57M | 4.23M | 5.15M | 6.92M | 5.36M | 5.2M | 4.82M | 5.04M | 5.27M | 5.7M | 39.91M | 40.08M |
| Total Assets | 755.87M | 770.96M | 768.87M | 775.55M | 801.61M | 756.39M | 707.57M | 753.59M | 631.73M | 633.54M | 529.15M | 534.71M | 556.6M | 482.93M | 485.27M | 561.7M | 661.44M | 798.86M | 749.83M | 627.73M |
| Asset Turnover | 0.07x | 0.07x | 0.08x | 0.06x | 0.16x | 0.07x | 0.03x | 0.04x | 0.04x | 0.16x | 0.02x | 0.01x | 0.03x | 0.03x | 0.03x | 0.03x | 0.02x | 0.08x | 0.00x | 0.03x |
| Asset Growth % | -5.71% | 1.93% | 8.66% | 2.91% | 26.89% | 19.39% | 33.72% | 40.94% | 13.5% | 31.19% | 9.04% | -4.81% | -15.85% | -39.55% | -35.28% | -10.52% | 16.25% | 56.24% | 75.8% | 59.26% |
| Total Current Liabilities | 50.36M | 49.04M | 51.05M | 50.44M | 75.49M | 47.24M | 27.92M | 44.2M | 25.85M | 27.64M | 21.43M | 77.81M | 90.21M | 87.21M | 85.44M | 136.22M | 194.41M | 200.19M | 204.45M | 171.39M |
| Accounts Payable | 11.43M | 13.36M | 13.33M | 10.97M | 12.46M | 12.07M | 6.44M | 3.19M | 4.7M | 3.26M | 8.53M | 5.79M | 8.41M | 6.04M | 5.1M | 5.48M | 5.3M | 5.44M | 2.2M | 2.63M |
| Days Payables Outstanding | 230.81 | 54.16 | 134.68 | -34.37 | 16.86 | 21.16 | 21.14 | 18.82 | 29.3 | 22.52 | 66.89 | 72.26 | 65.29 | 54.04 | 49.02 | 53.17 | 55.19 | 19.99 | 56.02 | 30.77 |
| Short-Term Debt | 3.87M | 0 | 0 | 2.4M | 2.4M | 0 | 0 | 0 | 0 | 0 | 0 | 60.45M | 61.35M | 60.45M | 61.35M | 115.83M | 168.66M | 181.25M | 182.85M | 145.48M |
| Deferred Revenue (Current) | 2.04M | 945K | 853K | 1.67M | 1.68M | 1.6M | 1.61M | 1.28M | 1.24M | 1.15M | 1.48M | 1.29M | 1.46M | 1.51M | 1.82M | 4.77M | 1.72M | 4.11M | 0 | 0 |
| Other Current Liabilities | 25.56M | 34.74M | 27.3M | 7.98M | 11.1M | 7.88M | 6.57M | 5.56M | 4.65M | 4.24M | 5.23M | 5.53M | 5.53M | 4.77M | 5.11M | 4.15M | 12.68M | 3.7M | 4.02M | 2.38M |
| Current Ratio | 8.56x | 9.18x | 8.63x | 8.80x | 6.16x | 8.89x | 16.39x | 11.17x | 21.40x | 20.06x | 22.60x | 6.24x | 5.60x | 4.91x | 5.00x | 3.67x | 3.07x | 3.65x | 3.27x | 3.18x |
| Quick Ratio | 8.09x | 8.64x | 8.11x | 8.29x | 5.81x | 8.31x | 15.95x | 10.90x | 21.02x | 19.67x | 22.03x | 6.06x | 5.44x | 4.74x | 4.84x | 3.58x | 3.02x | 3.61x | 3.27x | 3.18x |
| Cash Conversion Cycle | 286.78 | 105.52 | 196.38 | 63.86 | 64.43 | 59.66 | 90.87 | 94.17 | 226.71 | 65.06 | 111.83 | 159.88 | 116.88 | 135.53 | 130.83 | 117.82 | 104.33 | 49.64 | - | - |
| Total Non-Current Liabilities | 138.28M | 137.88M | 140.99M | 147.63M | 148.86M | 156.54M | 101.09M | 112.64M | 16.27M | 16.3M | 4.12M | 121.47M | 110.7M | 126.4M | 117.35M | 157.31M | 121.56M | 168.19M | 309.52M | 309.24M |
| Long-Term Debt | 90.52M | 92.07M | 94.02M | 101.98M | 105.99M | 113.99M | 70M | 82M | 13.03M | 10.53M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 8.87M | 8.42M | 8.71M | 7.55M | 5.87M | 6.78M | 1.25M | 1.45M | 1.48M | 1.74M | 1.53M | 898K | 1.57M | 1.87M | 2.19M | 2.25M | 2.3M | 2.03M | 671K | 759K |
| Deferred Tax Liabilities | 2.18M | 2.15M | 2.61M | 2.7M | 2.7M | 2.61M | 0 | 0 | 0 | 0 | 0 | 125K | 502K | 742K | 2.71M | 3.05M | 3.51M | 18.55M | 0 | 0 |
| Other Non-Current Liabilities | 36.71M | 35.24M | 35.65M | 35.4M | 34.3M | 33.16M | 29.84M | 29.2M | 1.42M | 3.58M | 2.08M | 119.91M | 108.12M | 123.21M | 111.79M | 151.38M | 115.09M | 147.03M | 308.85M | 308.48M |
| Total Liabilities | 188.65M | 186.92M | 192.03M | 198.07M | 224.35M | 203.78M | 129.01M | 156.85M | 42.12M | 43.94M | 25.55M | 199.28M | 200.92M | 213.61M | 202.79M | 293.52M | 315.97M | 368.38M | 513.97M | 480.63M |
| Total Debt | 103.26M | 100.49M | 102.73M | 116.02M | 117.48M | 124.33M | 72.37M | 84.44M | 15.6M | 13.51M | 2.73M | 62.68M | 64.41M | 63.88M | 65.09M | 119.42M | 172.16M | 184.21M | 183.53M | 146.24M |
| Net Debt | -204.25M | -206.23M | -199.05M | -200.71M | -154.49M | -149.55M | -287.68M | -302.55M | -423.17M | -326.58M | -342.01M | -292.51M | -299.82M | -223.9M | -176.78M | -144.53M | -117.2M | -124.73M | -34.43M | -39.47M |
| Debt / Equity | 0.18x | 0.17x | 0.18x | 0.20x | 0.20x | 0.22x | 0.13x | 0.14x | 0.03x | 0.02x | 0.01x | 0.19x | 0.18x | 0.24x | 0.23x | 0.45x | 0.50x | 0.43x | 0.78x | 0.99x |
| Debt / EBITDA | 176.51x | - | 23.30x | - | 2.38x | - | - | 31.90x | 6.29x | 0.22x | - | - | - | - | - | - | - | 5.30x | - | 34.06x |
| Net Debt / EBITDA | -349.14x | - | -45.14x | - | -3.13x | - | - | -114.30x | -170.56x | -5.20x | - | - | - | - | - | - | - | -3.59x | - | -9.19x |
| Interest Coverage | -4.43x | 4.01x | -0.51x | 0.62x | 13.08x | -1.30x | - | - | - | - | 20.73x | -21.69x | 14.26x | -21.66x | 28.12x | -24.65x | -32.89x | 13.49x | 38.75x | 13.56x |
| Total Equity | 567.23M | 584.03M | 576.84M | 577.47M | 577.26M | 552.62M | 578.57M | 596.75M | 589.6M | 589.61M | 503.6M | 335.43M | 355.69M | 269.32M | 282.48M | 268.17M | 345.47M | 430.48M | 235.86M | 147.1M |
| Equity Growth % | -1.74% | 5.68% | -0.3% | -3.23% | -2.09% | -6.27% | 14.89% | 77.9% | 65.76% | 118.92% | 78.28% | 25.08% | 2.96% | -37.44% | 19.77% | 82.3% | 169.59% | 49.31% | 16.6% | -10.66% |
| Book Value per Share | 5.88 | 5.99 | 5.98 | 5.96 | 5.95 | 5.69 | 5.79 | 5.96 | 5.91 | 5.90 | 5.08 | 3.56 | 3.99 | 2.94 | 3.09 | 2.93 | 3.77 | 4.58 | 2.53 | 1.77 |
| Total Shareholders' Equity | 528.5M | 543.45M | 537.61M | 538.58M | 540.23M | 514.83M | 540.18M | 560.7M | 568.26M | 568.27M | 492.56M | 324.39M | 344.64M | 258.28M | 257.71M | 243.12M | 334.43M | 419.43M | 223.91M | 135.16M |
| Common Stock | 96K | 96K | 96K | 96K | 96K | 96K | 99K | 100K | 100K | 100K | 99K | 58K | 58K | 43K | 38K | 41K | 47K | 49K | 50K | 50K |
| Retained Earnings | -269.85M | -254.1M | -257.52M | -254.79M | -251.5M | -275.79M | -262.36M | -248.36M | -239.91M | -239.73M | -314.49M | -316.12M | -297.34M | -306.79M | -288.4M | -316.49M | -254.99M | -181.72M | -382.21M | -471.82M |
| Treasury Stock | -118.54M | -118.54M | -118.54M | -118.54M | -118.54M | -118.54M | -105.56M | -98.26M | -98.26M | -98.26M | -98.26M | -98.26M | -98.26M | -98.26M | -98.26M | -86.78M | -58.27M | -47.28M | -43.27M | -43.27M |
| Accumulated OCI | 784K | 670K | 231K | 345K | -518K | -1.18M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -15.9M | 0 | 0 | 0 |
| Minority Interest | 38.72M | 40.58M | 39.23M | 38.89M | 37.03M | 37.79M | 38.39M | 36.05M | 21.34M | 21.34M | 11.04M | 11.04M | 11.04M | 11.04M | 24.77M | 25.05M | 11.04M | 11.04M | 11.95M | 11.95M |