Capstone Holding Corp. (CAPS) 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 | 25.98M | 23M | 19.11M | 16.53M | 16.71M | 12.8M | 16.48M | 18.75M | 19.48M | 17.08M | 19.54M | 21.64M | 23.1M | 20.97M | 23.98M | 28.19M | 23.85M | 15.27M | 21.09M | 18.09M |
| Cash & Short-Term Investments | 419K | 727K | 730K | 773K | 1.74M | 11K | 13K | 0 | 30K | 52K | 82K | 110K | 68K | 23K | 197K | 262K | 236K | 50K | 256K | 313K |
| Cash Only | 419K | 727K | 730K | 773K | 1.74M | 11K | 13K | 0 | 30K | 52K | 82K | 110K | 68K | 23K | 197K | 262K | 236K | 50K | 256K | 313K |
| 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 | 6.9M | 4.86M | 5.77M | 5.49M | 4.52M | 2.76M | 4.81M | 5.02M | 5.26M | 2.58M | 4.2M | 5.33M | 5.58M | 3.03M | 6.05M | 7.83M | 6.96M | 3.95M | 7.98M | 6.13M |
| Days Sales Outstanding | 41.88 | 39.21 | 37.93 | 35.42 | 41.47 | 33.78 | 36.72 | 36.29 | 38.11 | 32.88 | 36.3 | 32.73 | 33.34 | 37.91 | 36.02 | 34.49 | 36.89 | 39.85 | 31.41 | 27.33 |
| Inventory | 18.06M | 17.06M | 12.17M | 9.3M | 9.68M | 9.47M | 10.87M | 12.54M | 12.91M | 12.84M | 14.76M | 15.74M | 16.96M | 16M | 17.37M | 19.04M | 15.28M | 10.95M | 11.09M | 9.86M |
| Days Inventory Outstanding | 163.49 | 143.13 | 94.95 | 88.82 | 131.09 | 113.53 | 115.53 | 114.68 | 153.41 | 153.71 | 146.68 | 127.3 | 160.73 | 188.92 | 130.54 | 110.28 | 119.04 | 100.7 | 64.6 | 63.86 |
| Other Current Assets | 609K | 349K | 242K | 242K | 242K | 242K | 242K | 824K | 854K | 241K | 503K | 448K | 490K | 520K | 362K | 1.06M | 1.37M | 321K | 1.77M | 1.79M |
| Total Non-Current Assets | 27.82M | 28.38M | 39.37M | 35.35M | 35.5M | 34.42M | 35.05M | 35.23M | 35.49M | 35.62M | 43.78M | 44.06M | 44.07M | 44.24M | 45.01M | 45.15M | 45.33M | 45.58M | 45.32M | 46.12M |
| Property, Plant & Equipment | 6.92M | 7.48M | 5.58M | 4.65M | 4.93M | 3.66M | 3.98M | 4.25M | 4.56M | 4.68M | 4.8M | 5.08M | 5.09M | 5.25M | 5.36M | 5.5M | 5.68M | 5.93M | 5.75M | 5.89M |
| Fixed Asset Turnover | 1.76x | 1.91x | 2.67x | 2.68x | 1.84x | 2.70x | 2.99x | 2.93x | 2.03x | 2.00x | 2.44x | 2.98x | 2.25x | 2.08x | 3.26x | 3.49x | 2.29x | 2.36x | 3.55x | 3.45x |
| Goodwill | 18.46M | 18.46M | 26.03M | 23.29M | 23.29M | 23.29M | 23.29M | 23.29M | 23.29M | 23.29M | 23.29M | 23.29M | 0 | 23.29M | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 1.81M | 1.84M | 359K | 61K | 63K | 48K | 46K | 49K | 7K | 10K | 13K | 16K | 23.3M | 23K | 23.45M | 23.45M | 23.45M | 23.45M | 23.69M | 23.69M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 8M | 8M | 8M | 8M | 8M | 8M | 8M | 8M | 8M | 8M |
| Other Non-Current Assets | 632K | 593K | 221K | 178K | 48K | 247K | 146K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K | 48K |
| Total Assets | 53.8M | 51.38M | 58.48M | 51.88M | 52.21M | 47.22M | 51.53M | 53.98M | 54.98M | 52.7M | 63.32M | 65.7M | 67.17M | 65.21M | 68.99M | 73.34M | 69.18M | 60.85M | 66.41M | 64.21M |
| Asset Turnover | 0.24x | 0.23x | 0.25x | 0.25x | 0.16x | 0.21x | 0.23x | 0.24x | 0.17x | 0.16x | 0.19x | 0.23x | 0.18x | 0.16x | 0.25x | 0.27x | 0.20x | 0.22x | 0.32x | 0.31x |
| Asset Growth % | 3.04% | 8.8% | 13.48% | -3.88% | -5.04% | -10.4% | -18.62% | -17.84% | -18.15% | -19.19% | -8.21% | -10.42% | -2.91% | 7.16% | 3.88% | 14.22% | 4.96% | 10.9% | 60.11% | - |
| Total Current Liabilities | 27.43M | 22.92M | 20.02M | 16.97M | 14.66M | 12.55M | 15.47M | 18.55M | 18.74M | 15.97M | 14.13M | 15.47M | 16.58M | 11.89M | 17.2M | 22.55M | 19.59M | 9.18M | 13.81M | 12.82M |
| Accounts Payable | 6.96M | 4.96M | 5.48M | 3.6M | 4.38M | 3.3M | 3.91M | 0 | 0 | 2.58M | 0 | 0 | 3.84M | 0 | 3.23M | 11.78M | 8.58M | 2.65M | 4.16M | 3.18M |
| Days Payables Outstanding | 55.47 | 51.09 | 40.14 | 37.36 | 52.62 | 40.25 | 38.57 | - | - | 28.68 | - | - | 37.47 | - | 53.8 | 65.41 | 50.97 | 31.1 | 22.63 | 24.31 |
| Short-Term Debt | 18.61M | 15.68M | 13.22M | 11.62M | 8.71M | 8.11M | 10.33M | 13.05M | 12.84M | 12.19M | 10.4M | 10.84M | 12.74M | 8.37M | 13.93M | 10.73M | 10.96M | 6.46M | 8.66M | 9.1M |
| 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 | 1.81M | 2.27M | 1.32M | 0 | 0 | 0 | 0 | 4.66M | 5.03M | 0 | 2.88M | 3.78M | 0 | 2.73M | 43K | 43K | 43K | 43K | 926K | 447K |
| Current Ratio | 0.95x | 1.00x | 0.95x | 0.97x | 1.14x | 1.02x | 1.07x | 1.01x | 1.04x | 1.07x | 1.38x | 1.40x | 1.39x | 1.76x | 1.39x | 1.25x | 1.22x | 1.66x | 1.53x | 1.41x |
| Quick Ratio | 0.29x | 0.26x | 0.35x | 0.43x | 0.48x | 0.27x | 0.36x | 0.33x | 0.35x | 0.27x | 0.34x | 0.38x | 0.37x | 0.42x | 0.38x | 0.41x | 0.44x | 0.47x | 0.72x | 0.64x |
| Cash Conversion Cycle | 149.9 | 131.25 | 92.74 | 86.89 | 119.95 | 107.06 | 113.68 | - | - | 157.9 | - | - | 156.59 | - | 112.75 | 79.36 | 104.96 | 109.45 | 73.38 | 66.88 |
| Total Non-Current Liabilities | 15.15M | 16M | 11.31M | 8.64M | 10.58M | 37.73M | 37.99M | 36.35M | 35.84M | 34.29M | 45.48M | 44.96M | 18.76M | 45.15M | 17.97M | 18.33M | 20.7M | 22.6M | 20.29M | 21.01M |
| Long-Term Debt | 8.79M | 9.34M | 7.23M | 5.83M | 7.54M | 6.32M | 6.41M | 5.63M | 5.87M | 5.11M | 15.43M | 15.64M | 15.86M | 16.91M | 14.7M | 14.93M | 17.1M | 18.45M | 14.96M | 15.04M |
| Capital Lease Obligations | 3.49M | 3.83M | 2.81M | 2.46M | 2.69M | 1.44M | 1.64M | 1.82M | 2M | 2.14M | 2.28M | 2.49M | 2.55M | 2.73M | 2.92M | 3.05M | 3.25M | 3.44M | 4.16M | 4.57M |
| 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 | 2.86M | 2.82M | 1.27M | 351K | 351K | 29.97M | 29.94M | 28.9M | 27.96M | 27.04M | 27.77M | 26.83M | 351K | 25.51M | 351K | 351K | 351K | 713K | 1.18M | 1.4M |
| Total Liabilities | 42.57M | 38.92M | 31.33M | 25.61M | 25.24M | 50.28M | 53.46M | 54.9M | 54.58M | 50.26M | 59.6M | 60.42M | 35.34M | 57.04M | 35.18M | 40.88M | 40.29M | 31.78M | 34.1M | 33.83M |
| Total Debt | 30.9M | 28.85M | 23.25M | 20.74M | 19.75M | 16.61M | 19.18M | 21.34M | 21.59M | 20.33M | 28.95M | 29.82M | 31.15M | 28.8M | 31.55M | 28.71M | 31.31M | 28.34M | 27.78M | 28.71M |
| Net Debt | 30.48M | 28.13M | 22.52M | 19.96M | 18.01M | 16.6M | 19.17M | 21.34M | 21.56M | 20.28M | 28.87M | 29.7M | 31.08M | 28.78M | 31.36M | 28.45M | 31.07M | 28.29M | 27.52M | 28.4M |
| Debt / Equity | 2.75x | 2.32x | 0.86x | 0.79x | 0.73x | - | - | - | 53.56x | 8.34x | 7.78x | 5.65x | 0.98x | 3.52x | 0.93x | 0.88x | 1.08x | 0.97x | 0.86x | 0.94x |
| Debt / EBITDA | - | - | - | - | - | - | 37.90x | 188.81x | - | - | - | 48.17x | - | 88.90x | 18.42x | 13.89x | 240.85x | 57.84x | 8.61x | 12.20x |
| Net Debt / EBITDA | - | - | - | - | - | - | 37.88x | 188.81x | - | - | - | 47.99x | - | 88.83x | 18.30x | 13.76x | 239.04x | 57.73x | 8.53x | 12.07x |
| Interest Coverage | -1.68x | -0.70x | -2.39x | -0.59x | -4.76x | -1.04x | 1.10x | 0.04x | -1.89x | -4.61x | -0.35x | 1.86x | -1.63x | 0.74x | - | 8.15x | 0.23x | 0.43x | 21.54x | - |
| Total Equity | 11.22M | 12.45M | 27.16M | 26.27M | 26.97M | -3.06M | -1.92M | -925K | 403K | 2.44M | 3.72M | 5.27M | 31.83M | 8.17M | 33.81M | 32.46M | 28.89M | 29.08M | 32.31M | 30.38M |
| Equity Growth % | -58.39% | 507.23% | 1512.22% | 2940.43% | 6592.8% | -225.48% | -151.71% | -117.54% | -98.73% | -70.18% | -89% | -83.75% | 10.15% | -71.9% | 4.64% | 6.82% | 3.12% | -0.1% | 67.95% | - |
| Book Value per Share | 1.20 | 2.34 | 4.76 | 4.86 | 519.67 | -19.40 | -12.20 | -5.87 | 2.56 | 15.46 | 23.60 | 33.46 | 201.94 | 51.85 | 214.51 | 205.93 | 364.47 | 366.78 | 407.55 | 383.26 |
| Total Shareholders' Equity | 11.22M | 12.45M | 27.16M | 26.27M | 26.97M | -3.06M | -1.92M | -925K | 403K | 2.44M | 3.72M | 5.27M | 31.83M | 8.17M | 33.81M | 32.46M | 28.89M | 29.08M | 32.31M | 30.38M |
| Common Stock | 5K | 4K | 3K | 3K | 3K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Retained Earnings | -219.95M | -218.04M | -201.25M | -199.24M | -198.53M | -196.1M | -194.97M | -193.97M | -192.64M | -190.61M | -189.32M | -187.77M | -186.84M | -184.87M | -184.4M | -184.94M | -185.79M | -184.86M | -184.44M | -185.56M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 12K | -1K | 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 |