Franklin Covey Co. (FC) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | 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 |
|---|
| Total Current Assets | 95.43M | 109.02M | 129.48M | 111M | 121.04M | 138.79M | 160.25M | 120.03M | 122.44M | 117.24M | 145.02M | 116.73M | 130.85M | 136.34M | 155.88M | 122.09M | 127.36M | 121.68M | 136.71M | 98.23M |
| Cash & Short-Term Investments | 13.72M | 17.52M | 31.7M | 33.71M | 40.39M | 53.29M | 48.66M | 36.57M | 40.9M | 33.96M | 38.23M | 39.33M | 55.12M | 58.15M | 60.52M | 52.07M | 61.06M | 51.25M | 47.42M | 35.76M |
| Cash Only | 13.72M | 17.52M | 31.7M | 33.71M | 40.39M | 53.29M | 48.66M | 36.57M | 40.9M | 33.96M | 38.23M | 39.33M | 55.12M | 58.15M | 60.52M | 52.07M | 61.06M | 51.25M | 47.42M | 35.76M |
| 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 | 50.19M | 59.13M | 68.42M | 49.84M | 53.29M | 61.42M | 86M | 60.42M | 57.15M | 59.86M | 81.94M | 55.48M | 53.73M | 57.35M | 72.56M | 50.43M | 47.73M | 51.69M | 70.68M | 44.48M |
| Days Sales Outstanding | 82.48 | 90.62 | 76.35 | 70.68 | 86.59 | 97.09 | 80.07 | 73.71 | 86.8 | 94.32 | 81.08 | 70.32 | 80.94 | 85.21 | 71.79 | 68.23 | 79.04 | 90.89 | 76.83 | 67.32 |
| Inventory | 5.34M | 5.3M | 5.17M | 4.06M | 4.09M | 3.83M | 4M | 4.64M | 4.2M | 4.12M | 4.21M | 4.57M | 3.47M | 3.48M | 3.53M | 3.36M | 2.47M | 2.58M | 2.5M | 2.65M |
| Days Inventory Outstanding | 29.58 | 27.28 | 24.31 | 23.75 | 25.71 | 21.76 | 21.63 | 23.69 | 22.97 | 23.51 | 21.67 | 21.5 | 21.49 | 19.17 | 16.04 | 17.82 | 18.21 | 16.9 | 15.11 | 18.98 |
| Other Current Assets | 26.19M | 27.06M | 24.2M | 23.39M | 23.27M | 20.25M | 16.48M | 18.39M | 20.18M | 19.31M | 16.24M | 17.35M | 18.53M | 0 | 19.28M | 0 | 0 | 1 | 12.86M | 15.34M |
| Total Non-Current Assets | 111.06M | 112.24M | 113.44M | 107.28M | 100.3M | 101.12M | 101.29M | 100.94M | 99.5M | 101.58M | 100.9M | 100.99M | 103.23M | 101.08M | 103.27M | 106.31M | 106.1M | 108.98M | 112.95M | 114.42M |
| Property, Plant & Equipment | 13.18M | 13.53M | 14.32M | 9.87M | 9.55M | 8.73M | 8.74M | 8.63M | 8.71M | 9.52M | 10.04M | 9.7M | 9.85M | 9.46M | 9.8M | 9.59M | 10.03M | 10.59M | 11.53M | 12.11M |
| Fixed Asset Turnover | 4.47x | 4.60x | 5.89x | 6.91x | 6.52x | 7.91x | 9.69x | 8.46x | 6.73x | 7.00x | 7.90x | 7.31x | 6.39x | 7.20x | 8.13x | 6.74x | 5.49x | 5.54x | 5.83x | 4.65x |
| Goodwill | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M | 31.22M |
| Intangible Assets | 32.45M | 33.86M | 34.55M | 35.65M | 36.07M | 37.16M | 37.77M | 38.81M | 38.37M | 39.44M | 40.51M | 41.58M | 42.65M | 43.74M | 44.83M | 45.99M | 47.33M | 48.67M | 50.1M | 51.6M |
| 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 | 33.97M | 33.4M | 33.11M | 29.69M | 22.63M | 23.17M | 22.69M | 20.64M | 19.54M | 19.72M | 17.47M | 16.22M | 15.96M | 12.38M | 12.73M | 13.24M | 13.86M | 14.25M | 15.15M | 14.17M |
| Total Assets | 206.49M | 221.26M | 242.91M | 218.28M | 221.34M | 239.91M | 261.54M | 220.97M | 221.93M | 218.82M | 245.92M | 217.72M | 234.09M | 237.43M | 259.15M | 228.4M | 233.46M | 230.66M | 249.65M | 212.65M |
| Asset Turnover | 0.28x | 0.28x | 0.31x | 0.31x | 0.26x | 0.28x | 0.35x | 0.33x | 0.28x | 0.29x | 0.34x | 0.32x | 0.26x | 0.28x | 0.32x | 0.29x | 0.24x | 0.26x | 0.30x | 0.29x |
| Asset Growth % | -6.71% | -7.77% | -7.12% | -1.22% | -0.27% | 9.64% | 6.35% | 1.49% | -5.19% | -7.84% | -5.11% | -4.67% | 0.27% | 2.93% | 3.81% | 7.41% | 17.48% | 17.47% | 21.52% | 9.84% |
| Total Current Liabilities | 152.24M | 148.73M | 157.29M | 132.31M | 134.08M | 143.54M | 162.45M | 136.59M | 138.47M | 134.69M | 151.65M | 128.41M | 125.05M | 127.67M | 153.8M | 128.88M | 119.75M | 118.16M | 136.54M | 104.64M |
| Accounts Payable | 6.61M | 5.53M | 8.78M | 6.23M | 6.8M | 5.96M | 7.86M | 6.18M | 7.73M | 5.67M | 6.5M | 7.1M | 8.49M | 6.88M | 10.86M | 8.07M | 6.64M | 5.49M | 6.95M | 4.66M |
| Days Payables Outstanding | 33.76 | 37.3 | 39.56 | 37.94 | 41.4 | 38.41 | 35.14 | 37.3 | 37.02 | 34.34 | 33.55 | 41.67 | 47.54 | 48.55 | 44.12 | 44.98 | 43.72 | 41.41 | 34.05 | 34.83 |
| Short-Term Debt | 835K | 831K | 1.48M | 816K | 835K | 835K | 835K | 2.08M | 3.33M | 4.58M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M | 5.83M |
| Deferred Revenue (Current) | 97.94M | 96.01M | 106.53M | 103.54M | 88.44M | 88.87M | 118.19M | 102.3M | 104.38M | 99.51M | 107.52M | 88.08M | 88.71M | 88.3M | 99.69M | 83.29M | 80.93M | 77.77M | 85.89M | 63.33M |
| Other Current Liabilities | 46.86M | 46.36M | 26.11M | 0 | 19.96M | 21.82M | 18.46M | 0 | 0 | 0 | 17.97M | 0 | 0 | 0 | 20.61M | 0 | 0 | 0 | 17.95M | 0 |
| Current Ratio | 0.63x | 0.73x | 0.82x | 0.84x | 0.90x | 0.97x | 0.99x | 0.88x | 0.88x | 0.87x | 0.96x | 0.91x | 1.05x | 1.07x | 1.01x | 0.95x | 1.06x | 1.03x | 1.00x | 0.94x |
| Quick Ratio | 0.59x | 0.70x | 0.79x | 0.81x | 0.87x | 0.94x | 0.96x | 0.84x | 0.85x | 0.84x | 0.93x | 0.87x | 1.02x | 1.04x | 0.99x | 0.92x | 1.04x | 1.01x | 0.98x | 0.91x |
| Cash Conversion Cycle | 78.3 | 80.6 | 61.1 | 56.49 | 70.9 | 80.44 | 66.56 | 60.1 | 72.75 | 83.49 | 69.2 | 50.14 | 54.89 | 55.83 | 43.71 | 41.07 | 53.53 | 66.38 | 57.89 | 51.46 |
| Total Non-Current Liabilities | 16.2M | 18.52M | 18.71M | 20.4M | 14.74M | 15.72M | 15.95M | 12.22M | 12.64M | 13.63M | 15.62M | 14.81M | 17.67M | 20.14M | 22.55M | 24.57M | 27.58M | 30.46M | 33.25M | 33.67M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 804K | 789K | 775K | 761K | 1.58M | 1.56M | 1.53M | 2.76M | 4.82M | 6.04M | 7.27M | 8.49M | 10.54M | 11.76M | 12.97M | 14.19M |
| Capital Lease Obligations | 0 | 0 | 6.34M | 1.31M | 1.31M | 1.31M | 1.31M | 1.53M | 2.52M | 3.48M | 4.42M | 5.34M | 6.23M | 7.11M | 7.96M | 8.79M | 9.6M | 10.39M | 11.16M | 11.91M |
| Deferred Tax Liabilities | 4.5M | 5.1M | 4.39M | 3.15M | 2.98M | 2.91M | 3.13M | 1.85M | 1.06M | 1.01M | 2.04M | 199K | 199K | 199K | 199K | 375K | 375K | 375K | 375K | -1.5M |
| Other Non-Current Liabilities | 11.7M | 13.42M | 2.88M | 10.04M | 3.64M | 10.71M | 10.73M | 8.08M | 7.49M | 7.59M | 7.62M | 6.5M | 6.42M | 6.79M | 7.12M | 6.91M | 7.07M | 7.94M | 8.74M | 7.57M |
| Total Liabilities | 168.44M | 167.25M | 176M | 152.71M | 148.81M | 159.26M | 178.4M | 148.81M | 151.11M | 148.32M | 167.26M | 143.22M | 142.72M | 147.81M | 176.34M | 153.45M | 147.34M | 148.62M | 169.79M | 138.32M |
| Total Debt | 835K | 831K | 7.82M | 2.35M | 4.15M | 5.1M | 6.03M | 8.19M | 11.14M | 13.25M | 15.33M | 17.39M | 20.26M | 22.27M | 24.26M | 26.24M | 29.02M | 30.94M | 32.86M | 34.75M |
| Net Debt | -12.88M | -16.69M | -23.88M | -31.36M | -36.24M | -48.19M | -42.63M | -28.39M | -29.76M | -20.71M | -22.9M | -21.94M | -34.87M | -35.89M | -36.25M | -25.83M | -32.05M | -20.31M | -14.56M | -1M |
| Debt / Equity | 0.02x | 0.02x | 0.12x | 0.04x | 0.06x | 0.06x | 0.07x | 0.11x | 0.16x | 0.19x | 0.19x | 0.23x | 0.22x | 0.25x | 0.29x | 0.35x | 0.34x | 0.38x | 0.41x | 0.47x |
| Debt / EBITDA | 0.63x | 0.53x | 0.78x | 195.75x | 5.29x | 1.38x | 0.30x | 0.77x | 1.57x | 1.58x | 1.12x | 1.82x | 3.44x | 2.28x | 1.98x | 2.77x | 4.07x | 3.34x | 4.00x | 5.07x |
| Net Debt / EBITDA | -9.75x | -10.57x | -2.37x | -2613.17x | -46.17x | -13.08x | -2.13x | -2.68x | -4.19x | -2.47x | -1.67x | -2.30x | -5.92x | -3.67x | -2.96x | -2.73x | -4.49x | -2.19x | -1.77x | -0.15x |
| Interest Coverage | -21.41x | - | 83.74x | -14.76x | -7.64x | 9.92x | 89.63x | 34.86x | 5.31x | 16.47x | 26.48x | 19.59x | 7.80x | 15.79x | 21.65x | 14.74x | 8.34x | 12.47x | 9.29x | 5.96x |
| Total Equity | 38.05M | 54.01M | 66.91M | 65.58M | 72.53M | 80.65M | 83.14M | 72.16M | 70.83M | 70.5M | 78.65M | 74.51M | 91.36M | 89.62M | 82.81M | 74.95M | 86.13M | 82.04M | 79.86M | 74.33M |
| Equity Growth % | -47.54% | -33.03% | -19.52% | -9.12% | 2.4% | 14.39% | 5.7% | -3.15% | -22.48% | -21.33% | -5.02% | -0.59% | 6.08% | 9.24% | 3.7% | 0.83% | 45.88% | 39.63% | 34.33% | 30.3% |
| Book Value per Share | 3.33 | 4.42 | 5.24 | 5.09 | 5.54 | 6.08 | 6.21 | 5.39 | 5.25 | 5.17 | 5.66 | 5.22 | 6.29 | 6.18 | 5.74 | 5.29 | 6.01 | 5.73 | 5.63 | 5.25 |
| Total Shareholders' Equity | 38.05M | 54.01M | 66.91M | 65.58M | 72.53M | 80.65M | 83.14M | 72.16M | 70.83M | 70.5M | 78.65M | 74.51M | 91.36M | 89.62M | 82.81M | 74.95M | 86.13M | 82.04M | 79.86M | 74.33M |
| Common Stock | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M | 1.35M |
| Retained Earnings | 121M | 122.98M | 126.27M | 121.9M | 123.31M | 124.39M | 123.2M | 111.25M | 105.53M | 104.65M | 99.8M | 92.99M | 88.43M | 86.69M | 82.02M | 76.44M | 69.28M | 67.4M | 63.59M | 61.78M |
| Treasury Stock | -312.75M | -298.41M | -289.93M | -287.19M | -279.27M | -271.39M | -272.47M | -267.8M | -260.75M | -259.27M | -253.89M | -248.31M | -223.54M | -220.16M | -220.26M | -220.51M | -200.39M | -200.79M | -200.68M | -200.85M |
| Accumulated OCI | -1.16M | -1.24M | -1.03M | -863K | -1.01M | -970K | -768K | -1.25M | -1.07M | -936K | -987K | -665K | -526K | -672K | -542K | -203K | 533K | 565K | 709K | 764K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |