Rocky Mountain Chocolate Factory, Inc. (RMCF) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q4'26 | Q3'26 | 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 |
|---|
| Total Current Assets | 8.77M | 9.06M | 10.18M | 8.38M | 9.22M | 11.27M | 10.99M | 9.17M | 9.6M | 10.08M | 10.1M | 10.52M | 11.2M | 13.55M | 14.74M | 15.43M | 15M | 15.08M | 15.2M | 13.27M |
| Cash & Short-Term Investments | 1.22M | 641K | 2.02M | 893K | 720K | 1.09M | 973K | 637K | 2.08M | 2.08M | 3.98M | 5.15M | 4.72M | 3.22M | 5.4M | 5.99M | 7.59M | 6.02M | 6.73M | 5.79M |
| Cash Only | 1.22M | 641K | 2.02M | 893K | 720K | 1.09M | 973K | 637K | 2.08M | 2.08M | 3.98M | 5.15M | 4.72M | 3.22M | 5.4M | 5.99M | 7.59M | 6.02M | 6.73M | 5.79M |
| 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 | 2.66M | 3.98M | 3.33M | 2.47M | 3.48M | 4.19M | 2.54M | 2.94M | 2.72M | 3.7M | 2.45M | 2.19M | 2.42M | 3.68M | 2.41M | 2.48M | 2.65M | 3.79M | 2.96M | 2.72M |
| Days Sales Outstanding | 44.23 | 44.11 | 39.09 | 42.93 | 38.79 | 38.79 | 39.48 | 41.06 | 39.79 | 36.36 | 32.52 | 32.95 | 49.02 | 31.42 | 34.36 | 34.23 | 34.88 | 36.15 | 32.97 | 33.83 |
| Inventory | 4.06M | 3.96M | 4.14M | 4.63M | 4.63M | 5.72M | 6.12M | 4.25M | 4.36M | 3.67M | 3.23M | 2.72M | 3.64M | 6.2M | 6.43M | 5.06M | 4.3M | 4.94M | 5.19M | 4.4M |
| Days Inventory Outstanding | 49.95 | 74 | 77.33 | 85.44 | 56.53 | 80.87 | 89.95 | 65.35 | 58.19 | 49.49 | 52.2 | 53.8 | 73.29 | 92.6 | 121.83 | 87.04 | 71.89 | 81.46 | 91.7 | 76.35 |
| Other Current Assets | 831K | 481K | 699K | 389K | 393K | 256K | 1.37M | 1.34M | 443K | 628.04K | 434.23K | 461.48K | 423.85K | 451.93K | 495.99K | 1.89M | 461.67K | 319.66K | 321.05K | 361.72K |
| Total Non-Current Assets | 11.44M | 11.66M | 12.07M | 11.71M | 11.95M | 10.36M | 10.14M | 9.85M | 10.97M | 11.2M | 10.43M | 10.28M | 10.78M | 11.3M | 11.51M | 12.07M | 11.88M | 12.22M | 12.21M | 12.54M |
| Property, Plant & Equipment | 10.09M | 10.25M | 10.76M | 10.36M | 10.65M | 9.42M | 9.18M | 8.32M | 9.45M | 9.5M | 8.54M | 8.27M | 8.07M | 8.3M | 8.46M | 7.68M | 7.22M | 7.3M | 7.53M | 7.81M |
| Fixed Asset Turnover | 0.66x | 0.72x | 0.65x | 0.61x | 0.89x | 0.85x | 0.73x | 0.72x | 0.77x | 0.85x | 0.78x | 0.79x | 0.68x | 1.05x | 0.81x | 0.93x | 1.14x | 1.15x | 1.03x | 1.02x |
| Goodwill | 576K | 576K | 576K | 576K | 576K | 576K | 576K | 576K | 576K | 575.61K | 575.61K | 575.61K | 575.61K | 729.7K | 729.7K | 729.7K | 729.7K | 729.7K | 729.7K | 729.7K |
| Intangible Assets | 733K | 190K | 197K | 203K | 210K | 215K | 224K | 231K | 238K | 244.75K | 251.6K | 258.7K | 265.93K | 2.12M | 2.23M | 2.33M | 294.83K | 2.55M | 2.67M | 2.79M |
| Long-Term Investments | 36K | 0 | 69K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 14K | 647K | 473K | 572K | 516K | 150K | 152K | 729K | 709K | 876.83K | 1.06M | 1.18M | 1.87M | 143.8K | 93.08K | 52.15K | 2.91M | 62.74K | 77.02K | 81.72K |
| Total Assets | 20.21M | 20.73M | 22.25M | 20.1M | 21.18M | 21.63M | 21.13M | 19.02M | 20.58M | 21.28M | 20.53M | 20.8M | 21.99M | 24.84M | 26.25M | 27.49M | 26.88M | 27.3M | 27.42M | 25.8M |
| Asset Turnover | 0.33x | 0.35x | 0.32x | 0.31x | 0.42x | 0.37x | 0.32x | 0.32x | 0.35x | 0.37x | 0.32x | 0.30x | 0.24x | 0.35x | 0.24x | 0.25x | 0.31x | 0.31x | 0.30x | 0.30x |
| Asset Growth % | -4.55% | -4.19% | 5.32% | 5.66% | 2.91% | 1.66% | 2.9% | -8.55% | -6.41% | -14.34% | -21.77% | -24.34% | -18.21% | -9% | -4.26% | 6.55% | 7.73% | -3.47% | -6.06% | -11.36% |
| Total Current Liabilities | 6.79M | 5.46M | 6.65M | 6.16M | 6.87M | 4.34M | 8.85M | 8.37M | 8.07M | 7.08M | 5.58M | 4.79M | 5.01M | 6.14M | 7.47M | 5.7M | 5.31M | 6.12M | 5.02M | 3.62M |
| Accounts Payable | 5.09M | 3.45M | 4.74M | 4.17M | 4.82M | 2.08M | 2.71M | 3.23M | 3.41M | 3.29M | 2.41M | 2.01M | 2.19M | 3.5M | 3.83M | 2.1M | 1.5M | 2.42M | 2.52M | 1.15M |
| Days Payables Outstanding | 53.19 | 74.88 | 78.63 | 82.91 | 37.67 | 32.77 | 51.54 | 50.37 | 48.55 | 40.82 | 38.69 | 35.5 | 42.41 | 53.8 | 62.87 | 33.41 | 30.47 | 39.73 | 35.13 | 22.1 |
| Short-Term Debt | 282K | 0 | 0 | 0 | 0 | 0 | 3.45M | 2M | 1.25M | 1M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 105K | 103K | 135K | 785K | 788K | 768K | 835K | 773K | 775K | 534.98K | 729.49K | 748.05K | 754.07K | 744.83K | 748.01K | 764K | 746.21K | 742.43K | 743.87K | 748.82K |
| Other Current Liabilities | 718K | 0 | 874K | 0 | 0 | 0 | 358K | 358K | 0 | 0 | 0 | 0 | 178.94K | 0 | 0 | 0 | 173.24K | 0 | 0 | 0 |
| Current Ratio | 1.29x | 1.66x | 1.53x | 1.36x | 1.34x | 2.60x | 1.24x | 1.10x | 1.19x | 1.42x | 1.81x | 2.19x | 2.24x | 2.20x | 1.97x | 2.71x | 2.82x | 2.46x | 3.03x | 3.67x |
| Quick Ratio | 0.69x | 0.93x | 0.91x | 0.61x | 0.67x | 1.28x | 0.55x | 0.59x | 0.65x | 0.91x | 1.23x | 1.63x | 1.51x | 1.20x | 1.11x | 1.82x | 2.01x | 1.66x | 1.99x | 2.45x |
| Cash Conversion Cycle | 41 | 43.23 | 37.79 | 45.46 | 57.65 | 86.89 | 77.9 | 56.04 | 49.43 | 45.03 | 46.03 | 51.25 | 79.9 | 70.22 | 93.32 | 87.86 | 76.31 | 77.88 | 89.54 | 88.07 |
| Total Non-Current Liabilities | 8.2M | 9.26M | 9.48M | 7.2M | 7.33M | 7.46M | 1.75M | 1.64M | 1.87M | 1.92M | 2.08M | 2.26M | 2.61M | 2.79M | 2.85M | 2.38M | 2.17M | 2.27M | 2.38M | 2.49M |
| Long-Term Debt | 6.57M | 7.77M | 7.77M | 5.96M | 5.96M | 6M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 1.05M | 992K | 1.15M | 660K | 770K | 861K | 1.08M | 969K | 1.19M | 1.21M | 1.34M | 1.48M | 1.64M | 1.8M | 1.89M | 1.46M | 1.22M | 1.34M | 1.46M | 1.58M |
| 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 | 0 | 184.14K | 0 | 0 | 0 | 159.6K | 0 | 0 | 0 |
| Total Liabilities | 14.98M | 14.72M | 16.13M | 13.36M | 14.2M | 11.8M | 10.61M | 10M | 9.94M | 9M | 7.66M | 7.05M | 7.62M | 8.94M | 10.33M | 8.08M | 7.48M | 8.38M | 7.4M | 6.11M |
| Total Debt | 7.9M | 9.22M | 9.44M | 7.1M | 7.21M | 7.36M | 4.91M | 3.49M | 2.94M | 2.87M | 2.06M | 2.24M | 2.39M | 2.58M | 2.78M | 2.12M | 1.81M | 1.9M | 2.07M | 2.25M |
| Net Debt | 6.69M | 8.58M | 7.43M | 6.21M | 6.5M | 6.27M | 3.94M | 2.85M | 862K | 788.43K | -1.93M | -2.91M | -2.33M | -634.08K | -2.62M | -3.87M | -5.77M | -4.12M | -4.66M | -3.54M |
| Debt / Equity | 1.51x | 1.54x | 1.54x | 1.05x | 1.03x | 0.75x | 0.47x | 0.39x | 0.28x | 0.23x | 0.16x | 0.16x | 0.17x | 0.16x | 0.17x | 0.11x | 0.09x | 0.10x | 0.10x | 0.11x |
| Debt / EBITDA | - | 21.60x | - | 35.33x | - | - | - | - | - | - | - | - | - | - | - | - | 2.08x | - | 3.67x | 2.38x |
| Net Debt / EBITDA | - | 20.10x | - | 30.89x | - | - | - | - | - | - | - | - | - | - | - | - | -6.62x | - | -8.26x | -3.74x |
| Interest Coverage | -13.76x | 0.35x | -2.48x | -0.72x | -13.77x | -4.29x | -10.46x | -46.37x | -52.99x | -65.52x | -165.50x | -253.50x | -365.62x | -46.02x | - | - | - | - | - | - |
| Total Equity | 5.23M | 6.01M | 6.13M | 6.73M | 6.97M | 9.83M | 10.53M | 9.02M | 10.64M | 12.28M | 12.87M | 13.75M | 14.37M | 15.9M | 15.92M | 19.42M | 19.4M | 18.91M | 20.01M | 19.69M |
| Equity Growth % | -25.03% | -38.93% | -41.8% | -25.35% | -34.42% | -19.93% | -18.23% | -34.41% | -25.99% | -22.77% | -19.17% | -29.19% | -25.93% | -15.92% | -20.43% | -1.41% | 2.28% | 13.35% | 24.68% | 24.39% |
| Book Value per Share | 0.64 | 0.77 | 0.79 | 0.87 | 0.91 | 1.29 | 1.57 | 1.43 | 1.69 | 1.95 | 2.05 | 2.19 | 2.30 | 2.55 | 2.56 | 3.13 | 3.09 | 3.08 | 3.18 | 3.13 |
| Total Shareholders' Equity | 5.23M | 6.01M | 6.13M | 6.73M | 6.97M | 9.83M | 10.53M | 9.02M | 10.64M | 12.28M | 12.87M | 13.75M | 14.37M | 15.9M | 15.92M | 19.42M | 19.4M | 18.91M | 20.01M | 19.69M |
| Common Stock | 9K | 8K | 8K | 8K | 8K | 8K | 8K | 6K | 6.31K | 6.3K | 6.3K | 6.29K | 6.26K | 6.24K | 6.22K | 6.21K | 6.19K | 6.18K | 6.12K | 6.12K |
| Retained Earnings | -9.95M | -6.53M | -6.37M | -5.71M | -5.39M | -2.49M | -1.65M | -924K | 734.15K | 2.33M | 3.08M | 4.08M | 4.91M | 6.62M | 6.83M | 10.47M | 10.59M | 10.23M | 11.77M | 11.57M |
| 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 |