Assertio Holdings, Inc. (ASRT) 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 | 166.85M | 216.65M | 263.57M | 210.21M | 213.55M | 202.55M | 181.16M | 177.85M | 172.47M | 171.06M | 184.96M | 133.55M | 137.85M | 132.26M | 126.49M | 116.69M | 125.11M | 103.5M | 112.55M | 119.35M |
| Cash & Short-Term Investments | 71.57M | 63.41M | 93.43M | 98.18M | 87.33M | 100.05M | 88.58M | 88.38M | 80.74M | 73.44M | 76.89M | 70.17M | 68.6M | 64.94M | 64.83M | 52.26M | 61.39M | 36.81M | 58.73M | 54.43M |
| Cash Only | 33.71M | 10.23M | 38.5M | 47.09M | 35M | 50.59M | 37.98M | 44.73M | 80.74M | 73.44M | 76.89M | 70.17M | 68.6M | 64.94M | 64.83M | 52.26M | 61.39M | 36.81M | 58.73M | 54.43M |
| Short-Term Investments | 37.86M | 53.18M | 54.93M | 51.1M | 52.32M | 49.47M | 50.6M | 43.64M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 61.53M | 120.11M | 141.31M | 74.29M | 66.29M | 54.12M | 44.94M | 39.91M | 42.61M | 47.66M | 62.47M | 41.61M | 46.47M | 45.36M | 44.68M | 48.54M | 48.92M | 43.75M | 36.15M | 45.37M |
| Days Sales Outstanding | 822.88 | 887.99 | 200.52 | 218.89 | 204.57 | 141.59 | 133.66 | 120.63 | 126.58 | 153.58 | 134.38 | 97.76 | 97.3 | 82.26 | 125.34 | 126.23 | 114.14 | 110.28 | 147.2 | 151.14 |
| Inventory | 23.01M | 24.12M | 24.76M | 32.88M | 39.4M | 38.31M | 39.79M | 39.08M | 38.6M | 37.69M | 42.71M | 18.82M | 16.23M | 13.7M | 14.27M | 12.26M | 9.48M | 7.49M | 5.48M | 6.62M |
| Days Inventory Outstanding | 248.02 | 246.97 | 137.5 | 164.9 | 205.04 | 309.4 | 480.52 | 397.63 | 310.56 | 380.44 | 400.88 | 334.13 | 246.29 | 213.89 | 304.38 | 218.45 | 201.21 | 121.86 | 182.46 | 195.36 |
| Other Current Assets | 336K | 9.01M | 0 | 353K | 13.52M | 10.07M | 319K | 301K | 297K | 299K | 2.9M | 2.95M | 6.55M | 0 | 2.72M | 3.63M | 5.32M | 608K | 0 | 100K |
| Total Non-Current Assets | 44.44M | 50.32M | 56.2M | 63.57M | 72.88M | 82.18M | 94.84M | 101.59M | 109.49M | 115.36M | 195.07M | 271.63M | 276.43M | 281.65M | 196.85M | 205.28M | 214.02M | 223.05M | 186.76M | 192.67M |
| Property, Plant & Equipment | 1.34M | 444K | 479K | 1.56M | 1.64M | 1.71M | 1.79M | 1.86M | 1.94M | 2.04M | 2.61M | 2.21M | 544K | 881K | 1.2M | 1.56M | 1.92M | 2.26M | 2.59M | 2.97M |
| Fixed Asset Turnover | 11.14x | 29.34x | 48.42x | 18.26x | 15.82x | 18.41x | 16.01x | 16.38x | 16.32x | 14.19x | 14.80x | 29.81x | 59.60x | 48.46x | 24.81x | 20.21x | 17.49x | 13.74x | 9.16x | 7.34x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.86M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 43.1M | 48.91M | 54.71M | 62.01M | 71.24M | 80.47M | 92.36M | 99.03M | 105.7M | 111.33M | 170.41M | 185.43M | 191.71M | 198M | 191.62M | 199.59M | 207.55M | 216.05M | 179.14M | 186.32M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 268K | 1.58M | 1.58M | 1.58M | 1.58M | 1.58M | 1.58M |
| Other Non-Current Assets | 0 | 972K | 1.01M | 0 | 1K | 1K | 698K | 699K | 1.85M | 1.99M | 2.19M | 2.41M | 2.6M | 2.3M | 2.46M | 2.56M | 2.97M | 3.15M | 3.45M | 1.8M |
| Total Assets | 211.3M | 266.97M | 319.77M | 273.78M | 286.43M | 284.73M | 276M | 279.44M | 281.96M | 286.42M | 380.03M | 405.18M | 414.27M | 413.91M | 323.34M | 321.98M | 339.13M | 326.55M | 299.31M | 312.02M |
| Asset Turnover | 0.04x | 0.05x | 0.17x | 0.10x | 0.09x | 0.11x | 0.11x | 0.11x | 0.11x | 0.10x | 0.09x | 0.10x | 0.10x | 0.14x | 0.11x | 0.11x | 0.11x | 0.11x | 0.08x | 0.08x |
| Asset Growth % | -26.23% | -6.24% | 15.86% | -2.03% | 1.58% | -0.59% | -27.37% | -31.03% | -31.94% | -30.8% | 17.53% | 25.84% | 22.16% | 26.75% | 8.03% | 3.19% | 4.21% | 7.67% | -10.06% | -9.75% |
| Total Current Liabilities | 91.57M | 127.51M | 166.78M | 132.53M | 128.83M | 114.69M | 90.1M | 92.18M | 92.44M | 93.44M | 109.87M | 79.48M | 94.55M | 95.32M | 92.3M | 116.15M | 138.53M | 135.02M | 100.48M | 116.91M |
| Accounts Payable | 5.91M | 9.01M | 14.66M | 10.85M | 8.9M | 14.74M | 13.15M | 15.27M | 15.65M | 13.44M | 19M | 11.18M | 6.17M | 5.99M | 8.37M | 9.41M | 8.52M | 6.68M | 7.67M | 16.48M |
| Days Payables Outstanding | 78.55 | 119.63 | 60.87 | 45.06 | 62.35 | 110.49 | 173.18 | 158.27 | 118.42 | 153.52 | 196.68 | 165.48 | 100.12 | 109.88 | 204.11 | 180.25 | 180.33 | 134.83 | 364.21 | 340.43 |
| Short-Term Debt | 220K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 970K | 229K | 470K | 470K | 2.17M | 12.74M | 12.27M | 12.17M | 12.26M | 12.22M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 84.05M | 118.5M | 5.32M | 7.06M | 5.43M | 96.36M | 5.98M | 5.03M | 4.97M | 6.09M | 86.07M | 66.95M | 24.79M | 30.36M | 21.96M | 90.56M | 46.05M | 47.65M | 17.79M | 18.35M |
| Current Ratio | 1.82x | 1.70x | 1.58x | 1.59x | 1.66x | 1.77x | 2.01x | 1.93x | 1.87x | 1.83x | 1.68x | 1.68x | 1.46x | 1.39x | 1.37x | 1.00x | 0.90x | 0.77x | 1.12x | 1.02x |
| Quick Ratio | 1.57x | 1.51x | 1.43x | 1.34x | 1.35x | 1.43x | 1.57x | 1.51x | 1.45x | 1.43x | 1.29x | 1.44x | 1.29x | 1.24x | 1.22x | 0.90x | 0.83x | 0.71x | 1.07x | 0.96x |
| Cash Conversion Cycle | 992.35 | 1.02K | 277.15 | 338.73 | 347.25 | 340.5 | 441 | 359.99 | 318.73 | 380.5 | 338.58 | 266.41 | 243.47 | 186.27 | 225.6 | 164.42 | 135.02 | 97.3 | -34.55 | 6.07 |
| Total Non-Current Liabilities | 44.09M | 45.51M | 47.19M | 47.95M | 49.06M | 48.96M | 55.38M | 55.11M | 55.03M | 54.97M | 77.29M | 71.43M | 69.06M | 92.87M | 96.13M | 77.46M | 88.75M | 89.11M | 101.97M | 102.84M |
| Long-Term Debt | 39.25M | 39.12M | 39.17M | 38.88M | 38.93M | 38.81M | 38.53M | 38.73M | 38.31M | 38.21M | 38.87M | 38.25M | 38.15M | 66.4M | 65.98M | 49.5M | 61.25M | 61.32M | 66.41M | 66.75M |
| Capital Lease Obligations | 844K | 0 | 0 | 995K | 1.06M | 1.12M | 1.18M | 1.25M | 1.35M | 1.47M | 1.68M | 1.25M | 0 | 0 | 105K | 207K | 303K | 397K | 772K | 1.29M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 2.43M | 0 | 0 | 4.75M | 0 | 4.62M | 4.55M | 0 | 0 | 0 | 4.27M | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 4M | 6.38M | 8.02M | 5.65M | 9.08M | 9.03M | 10.91M | 15.12M | 10.74M | 10.74M | 36.74M | 31.93M | 30.91M | 22.2M | 30.05M | 27.75M | 27.19M | 27.4M | 34.78M | 34.8M |
| Total Liabilities | 135.67M | 173.02M | 213.97M | 180.48M | 177.9M | 163.65M | 145.48M | 147.29M | 147.47M | 148.42M | 187.16M | 150.91M | 163.61M | 188.19M | 188.43M | 193.61M | 227.27M | 224.13M | 202.44M | 219.75M |
| Total Debt | 40.31M | 39.12M | 39.17M | 39.87M | 40.29M | 40.27M | 39.71M | 40.65M | 39.66M | 39.68M | 41.52M | 39.73M | 38.62M | 66.87M | 68.94M | 62.45M | 75.31M | 75.87M | 81.69M | 82.6M |
| Net Debt | 6.6M | 28.89M | 666K | -7.21M | 5.28M | -10.32M | 1.73M | -4.09M | -41.08M | -33.77M | -35.37M | -30.44M | -29.98M | 1.93M | 4.11M | 10.19M | 13.92M | 39.06M | 22.96M | 28.18M |
| Debt / Equity | 0.53x | 0.42x | 0.37x | 0.43x | 0.37x | 0.33x | 0.30x | 0.31x | 0.29x | 0.29x | 0.22x | 0.16x | 0.15x | 0.30x | 0.51x | 0.49x | 0.67x | 0.74x | 0.84x | 0.90x |
| Debt / EBITDA | - | - | 2.11x | 32.34x | - | - | 10.84x | 13.14x | 29.19x | - | - | 2.10x | 3.47x | 3.52x | 4.74x | 3.29x | 3.72x | 4.94x | 6.12x | - |
| Net Debt / EBITDA | - | - | 0.04x | -5.85x | - | - | 0.47x | -1.32x | -30.23x | - | - | -1.61x | -2.69x | 0.10x | 0.28x | 0.54x | 0.69x | 2.54x | 1.72x | - |
| Interest Coverage | -23.83x | -11.85x | 16.76x | -10.46x | -16.92x | -11.53x | -3.43x | -3.65x | -4.78x | -8.07x | -1.65x | 21.39x | 12.31x | 17.12x | 5.05x | 4.46x | 6.12x | 8.43x | 2.58x | 0.77x |
| Total Equity | 75.63M | 93.95M | 105.8M | 93.3M | 108.53M | 121.08M | 130.52M | 132.15M | 134.49M | 138M | 192.87M | 254.27M | 250.66M | 225.72M | 134.91M | 128.37M | 111.86M | 102.41M | 96.86M | 92.27M |
| Equity Growth % | -30.31% | -22.41% | -18.94% | -29.4% | -19.3% | -12.26% | -32.33% | -48.03% | -46.34% | -38.86% | 42.96% | 98.08% | 124.08% | 120.4% | 39.29% | 39.13% | 6.23% | 84.48% | 27.53% | 8.58% |
| Book Value per Share | 11.76 | 14.63 | 14.90 | 14.58 | 17.02 | 19.02 | 20.53 | 20.81 | 21.24 | 21.87 | 35.41 | 54.37 | 73.72 | 50.48 | 35.27 | 40.47 | 36.38 | 33.85 | 32.25 | 30.96 |
| Total Shareholders' Equity | 75.63M | 93.95M | 105.8M | 93.3M | 108.53M | 121.08M | 130.52M | 132.15M | 134.49M | 138M | 192.87M | 254.27M | 250.66M | 225.72M | 134.91M | 128.37M | 111.86M | 102.41M | 96.86M | 92.27M |
| Common Stock | 1K | 1K | 9K | 9K | 9K | 9K | 9K | 9K | 9K | 9K | 9K | 5K | 5K | 5K | 5K | 5K | 4K | 4K | 4K | 4K |
| Retained Earnings | -722.36M | -703.5M | -691.57M | -703.02M | -686.66M | -673.12M | -662.65M | -659.73M | -656.05M | -651.54M | -594.16M | -314.62M | -323.08M | -319.6M | -408.15M | -412.33M | -420.16M | -429.23M | -433.83M | -437.57M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |