IMAC Holdings, Inc. (BACK) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | 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 | Q1'21 | Q4'20 |
|---|
| Total Current Assets | 310.06K | 277.1K | 287.64K | 684.34K | 510.74K | 1.21M | 910.85K | 1.14M | 2.07M | 1.28M | 1.8M | 4.21M | 6.48M | 5.37M | 6.68M | 9.07M | 13.55M | 16.26M | 18.3M | 4.76M |
| Cash & Short-Term Investments | 45.05K | 42.66K | 30.88K | 504.19K | 195.51K | 890.61K | 17.54K | 221.51K | 224.65K | 247K | 390.1K | 763.21K | 2.83M | 1.61M | 4.28M | 7.12M | 11.19M | 13.62M | 15.61M | 2.62M |
| Cash Only | 45.05K | 42.66K | 30.88K | 504.19K | 195.51K | 890.61K | 17.54K | 221.51K | 224.65K | 247K | 390.1K | 763.21K | 2.83M | 1.61M | 4.28M | 7.12M | 11.19M | 13.62M | 15.61M | 2.62M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 0 | 0 | 0 | 28.03K | 41.7K | 15.75K | 731.07K | 731.07K | 736.27K | 678.6K | 1.08M | 0 | 3.16M | 3.06M | 1.73M | 1.21M | 1.16M | 1.34M | 1.85M | 1.51M |
| Days Sales Outstanding | - | - | - | - | 46.94 | 2.16K | - | -13.49 | 41.57 | 59.45 | 46.32 | - | 75.45 | 43.21 | 33.9 | 24.9 | 32.92 | 41.84 | 49.34 | 39.15 |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 96.83K | 95.64K | 0 | 0 | 196.12K | 0 | 0 | 0 | 0 | 0 | 324.08K | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | -1.53K | 9.65 | - | - | 48.65 | - | - | - | - | - | 86.75 | - | - |
| Other Current Assets | 265K | 234.43K | 0 | 152.12K | 273.53K | 308.06K | 162.25K | 94.71K | 1.02M | 350.73K | 334.92K | 10.07M | 495.04K | 702.73K | 677.23K | 739.19K | 1.2M | 1.3M | 845.14K | 619.73K |
| Total Non-Current Assets | 0 | 800.29K | 853K | 905K | 956.87K | 1.01M | 0 | 762K | 2.19M | 3.37M | 4.04M | 6.87M | 12.05M | 16.7M | 17.52M | 18.16M | 15.62M | 16.27M | 15.33M | 14.99M |
| Property, Plant & Equipment | 0 | 800.29K | 853K | 905K | 956.87K | 1.01M | 0 | 762K | 1.17M | 2.25M | 2.59M | 5.21M | 5.81M | 6.33M | 6.93M | 7.27M | 6.63M | 6.9M | 5.79M | 5.59M |
| Fixed Asset Turnover | - | - | 0.00x | - | 0.06x | 0.02x | - | -5.17x | 0.91x | 0.55x | 0.54x | 0.63x | 0.62x | 0.76x | 0.55x | 0.63x | 0.52x | 0.55x | 0.54x | 0.61x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4.5M | 4.66M | 4.66M | 4.66M | 2.04M | 2.04M | 2.04M | 2.04M |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 868.99K | 901.89K | 1.2M | 1.37M | 1.43M | 5.35M | 5.55M | 5.8M | 6.46M | 6.72M | 6.82M | 6.61M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 150.49K | 215.13K | 246.71K | 300.43K | 301.72K | 351.82K | 378.29K | 430.87K | 479.93K | 610.98K | 679.02K | 743.31K |
| Total Assets | 310.06K | 1.08M | 1.14M | 1.59M | 1.47M | 2.22M | 910.85K | 1.14M | 4.26M | 4.64M | 5.84M | 11.08M | 18.53M | 22.07M | 24.2M | 27.23M | 29.16M | 32.53M | 33.63M | 19.75M |
| Asset Turnover | 0.03x | - | 0.00x | - | 0.03x | 0.01x | - | -1.85x | 0.35x | 0.26x | 0.25x | 0.23x | 0.19x | 0.22x | 0.15x | 0.15x | 0.11x | 0.10x | 0.11x | 0.18x |
| Asset Growth % | -78.87% | -51.54% | 25.17% | 38.89% | -65.59% | -52.13% | -84.41% | -89.68% | -76.99% | -78.95% | -75.86% | -59.3% | -36.45% | -32.17% | -28.04% | 37.9% | 50.53% | 48.82% | 59.35% | -3.29% |
| Total Current Liabilities | 13.29M | 10.9M | 8.77M | 7.98M | 6.27M | 4.52M | 2.15M | 1.9M | 2.46M | 3.92M | 3.53M | 3.71M | 3.85M | 4.56M | 5.24M | 4.93M | 5.37M | 5.44M | 6.6M | 5.95M |
| Accounts Payable | 4.91M | 4.5M | 3.84M | 2.71M | 2.27M | 1.33M | 836.57K | 584.05K | 1.7M | 2.44M | 0 | 568.64K | 1.58M | 2.1M | 3.02M | 2.52M | 1.81M | 1.38M | 2.02M | 1.69M |
| Days Payables Outstanding | 3.5K | 3.71K | 2.86K | 2.06K | 1.36K | 1.37K | 430.34 | -18.17K | 208.65 | 1.26K | - | 266.32 | 604.91 | 586.28 | 541.51 | 340.1 | 406.35 | 455.34 | 489.15 | 455.26 |
| Short-Term Debt | 3.83M | 1.93M | 531.47K | 0 | 1.52M | 1.01M | 0 | 0 | 14.86K | 39.44K | 44.32K | 1.44M | 58.9K | 78.62K | 92.8K | 254.49K | 1.08M | 1.86M | 2.6M | 2.53M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 125.21K | 186.14K | 205.36K | 241.67K | 552.03K | 506.5K | 332.52K | 320.92K | 549.77K | 413.24K | 413.85K | 295.07K |
| Other Current Liabilities | 4.01M | 4.02M | 4.02M | 4.02M | 1.31M | 2.18M | 1.31M | 1.31M | 292.25K | 292.25K | 2.27M | -1.06M | 197.85K | 387.23K | 303.86K | 337.94K | 394.57K | 334.57K | 364.57K | 339.38K |
| Current Ratio | 0.02x | 0.03x | 0.03x | 0.09x | 0.08x | 0.27x | 0.42x | 0.60x | 0.84x | 0.33x | 0.51x | 1.13x | 1.68x | 1.18x | 1.27x | 1.84x | 2.52x | 2.99x | 2.77x | 0.80x |
| Quick Ratio | 0.02x | 0.03x | 0.03x | 0.09x | 0.08x | 0.27x | 0.42x | 0.55x | 0.80x | 0.33x | 0.51x | 1.08x | 1.68x | 1.18x | 1.27x | 1.84x | 2.52x | 2.93x | 2.77x | 0.80x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | 16.62K | -157.44 | - | - | - | - | - | - | - | - | -326.75 | - | - |
| Total Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 776.76K | 1.08M | 1.31M | 2.72M | 3.12M | 3.41M | 3.99M | 4.34M | 4.27M | 4.72M | 4.19M | 5.98M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 29.24K | 35.14K | 43.09K | 2.72M | 62.86K | 72.56K | 87.41K | 104.7K | 121.77K | 151.18K | 180.21K | 1.96M |
| Capital Lease Obligations | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 747.52K | 1.05M | 1.27M | 0 | 3.06M | 3.34M | 3.71M | 4.05M | 3.96M | 4.33M | 3.55M | 3.55M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.72M | 0 | 0 | 189.38K | 189.38K | 189.38K | 233.28K | 468.76K | 468.76K |
| Total Liabilities | 13.29M | 10.9M | 8.77M | 7.98M | 6.27M | 4.52M | 2.15M | 1.9M | 3.24M | 5M | 4.85M | 6.43M | 6.98M | 7.97M | 9.23M | 9.28M | 9.64M | 10.15M | 10.8M | 11.93M |
| Total Debt | 3.83M | 1.93M | 531.47K | 0 | 1.52M | 1.01M | 0 | 0 | 1.12M | 2.08M | 2.37M | 4.16M | 4.65M | 4.98M | 5.38M | 5.9M | 6.7M | 7.79M | 7.53M | 9.14M |
| Net Debt | 3.78M | -42.66K | 500.58K | -504.19K | 1.33M | 123.83K | -17.54K | -221.51K | 897.7K | 1.84M | 1.98M | 3.39M | 1.82M | 3.36M | 1.11M | -1.21M | -4.5M | -5.83M | -8.08M | 6.51M |
| Debt / Equity | - | - | - | - | - | - | - | - | 1.09x | - | 2.38x | 0.89x | 0.40x | 0.35x | 0.36x | 0.33x | 0.34x | 0.35x | 0.33x | 1.17x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | -0.48x | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -5.58x | -13.31x | -190.89x | -3.50x | -18.71x | -117.29x | -10.09x | 6.60x | -38.78x | -61.77x | -1531.93x | -2964.95x | -2127.23x | -388.63x | -764.46x | -29.89x | -25.71x | -19.11x | -11.65x | 0.88x |
| Total Equity | -12.98M | -9.83M | -7.63M | -6.39M | -4.8M | -2.29M | -1.24M | -752.65K | 1.03M | -358.97K | 996.96K | 4.65M | 11.55M | 14.09M | 14.97M | 17.95M | 19.52M | 22.38M | 22.83M | 7.81M |
| Equity Growth % | -170.39% | -328.18% | -515.9% | -749.53% | -566.7% | -539.27% | -224.3% | -116.18% | -91.1% | -102.55% | -93.34% | -74.09% | -40.82% | -37.02% | -34.43% | 129.78% | 200.76% | 182.42% | 213.52% | -1.56% |
| Book Value per Share | -3.43 | -2.60 | -4.86 | -4.07 | -3.39 | -1.94 | -1.08 | -0.83 | 0.93 | -0.32 | 0.91 | 4.24 | 12.64 | 15.78 | 17.04 | 20.82 | 23.13 | 26.70 | 50.93 | 18.68 |
| Total Shareholders' Equity | -12.98M | -9.83M | -7.63M | -6.39M | -4.8M | -2.29M | -1.24M | -752.65K | 1.03M | -358.97K | 996.96K | 4.65M | 11.55M | 14.09M | 14.97M | 17.95M | 24.1M | 25.78M | 25.69M | 10.43M |
| Common Stock | 1.34K | 1.34K | 1.34K | 1.17K | 1.15K | 1.15K | 1.15K | 1.15K | 1.11K | 33.28K | 33.02K | 32.94K | 32.5K | 27.29K | 26.39K | 26.22K | 25.32K | 25.32K | 24.01K | 12.83K |
| Retained Earnings | -72.38M | -69.3M | -67.18M | -64.98M | -59.93M | -57.73M | -56.35M | -55.94M | -54.53M | -51.62M | -50.22M | -46.52M | -39.55M | -33.21M | -31.37M | -28.21M | -20.75M | -19.03M | -17.04M | -15.05M |
| 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 | -4.57M | -3.4M | -2.86M | -2.62M |