Smith & Wesson Brands, Inc. (SWBI) 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 | 241.4M | 261.53M | 268.52M | 275.51M | 277.26M | 298.7M | 306.07M | 285.31M | 287.88M | 276.18M | 281.84M | 264.15M | 291.92M | 309.89M | 302.88M | 326.38M | 327.6M | 300.68M | 333.93M | 318.25M |
| Cash & Short-Term Investments | 33.35M | 23.46M | 27.32M | 21.18M | 25.23M | 26.7M | 39.09M | 35.52M | 60.84M | 47.37M | 44.19M | 55.48M | 53.56M | 44.6M | 42.98M | 110.45M | 120.73M | 107.27M | 159.39M | 171.41M |
| Cash Only | 28.19M | 18.42M | 22.43M | 17.96M | 25.23M | 26.7M | 39.09M | 35.52M | 60.84M | 47.37M | 44.19M | 55.48M | 53.56M | 44.6M | 42.98M | 110.45M | 120.73M | 107.27M | 159.39M | 171.41M |
| Short-Term Investments | 5.16M | 5.04M | 4.89M | 3.22M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 44.63M | 55.1M | 48.4M | 42.19M | 55.93M | 65.07M | 60.83M | 50.95M | 61.02M | 66.26M | 64.49M | 29.18M | 56.33M | 65.91M | 55.37M | 24.53M | 64.64M | 51.62M | 45.94M | 41.2M |
| Days Sales Outstanding | 24.88 | 35.08 | 33.43 | 53.06 | 38.25 | 49.97 | 39.65 | 58.31 | 35.99 | 43.75 | 34.48 | 34.43 | 37.57 | 43.24 | 30.37 | 48.6 | 28.54 | 25.25 | 17.39 | 18.35 |
| Inventory | 156.25M | 175.26M | 183.14M | 203.1M | 189.84M | 198.94M | 196.03M | 189.81M | 160.5M | 153.53M | 163.29M | 170.75M | 177.12M | 193.43M | 196.47M | 182.5M | 136.66M | 134.27M | 120.28M | 97.14M |
| Days Inventory Outstanding | 117.74 | 164.67 | 188.37 | 286.89 | 172.63 | 206.61 | 186.57 | 251.23 | 137.89 | 149.6 | 164.89 | 190.86 | 160.38 | 205.69 | 213.19 | 277.41 | 110.54 | 109.08 | 77.84 | 55.84 |
| Other Current Assets | 7.17M | 7.7M | 9.65M | 9.04M | 6.26M | 7.99M | 10.11M | 9.04M | 4.97M | 9.02M | 9.87M | 8.74M | 4.92M | 5.95M | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 271.36M | 276.47M | 280.06M | 279.12M | 282.35M | 280.16M | 281.38M | 285.95M | 290.1M | 294.39M | 291.13M | 273.51M | 249.37M | 219.31M | 203.11M | 194.88M | 169.88M | 168.63M | 171.24M | 174.41M |
| Property, Plant & Equipment | 238.64M | 238.58M | 242.08M | 239.41M | 242.65M | 243.43M | 244.45M | 248.76M | 253.98M | 257.76M | 253.25M | 234.59M | 210.33M | 186.19M | 169.26M | 160.79M | 135.59M | 134.54M | 136.93M | 139.63M |
| Fixed Asset Turnover | 0.75x | 0.56x | 0.52x | 0.35x | 0.58x | 0.48x | 0.53x | 0.35x | 0.62x | 0.54x | 0.51x | 0.51x | 0.73x | 0.73x | 0.73x | 0.57x | 1.34x | 1.31x | 1.67x | 1.95x |
| Goodwill | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M | 19.02M |
| Intangible Assets | 1.96M | 2.19M | 2.28M | 2.37M | 2.41M | 2.47M | 2.52M | 2.53M | 2.6M | 2.67M | 2.82M | 3.53M | 3.59M | 3.59M | 3.69M | 3.61M | 3.61M | 4.26M | 4.32M | 4.36M |
| 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 | 7.39M | 7.09M | 7.09M | 8.06M | 8.01M | 7.92M | 8.13M | 8.39M | 8.61M | 6.86M | 7.95M | 8.27M | 7.68M | 9.28M | 9.91M | 10.23M | 9.86M | 10.81M | 10.97M | 11.4M |
| Total Assets | 512.77M | 538M | 548.58M | 554.63M | 559.61M | 578.86M | 587.44M | 571.27M | 577.43M | 570.57M | 572.97M | 537.66M | 541.29M | 529.19M | 506M | 521.26M | 497.48M | 469.31M | 505.18M | 492.67M |
| Asset Turnover | 0.34x | 0.25x | 0.23x | 0.15x | 0.25x | 0.20x | 0.22x | 0.15x | 0.28x | 0.24x | 0.23x | 0.21x | 0.27x | 0.25x | 0.24x | 0.17x | 0.38x | 0.36x | 0.46x | 0.58x |
| Asset Growth % | -8.37% | -7.06% | -6.62% | -2.91% | -3.09% | 1.45% | 2.53% | 6.25% | 6.68% | 7.82% | 13.24% | 3.15% | 8.81% | 12.76% | 0.16% | 5.8% | 11.44% | 15.63% | 25.95% | -25.15% |
| Total Current Liabilities | 75.37M | 58.14M | 53.89M | 52.91M | 66.64M | 63.98M | 77.18M | 80.49M | 94.38M | 86.14M | 90.89M | 85.8M | 87.21M | 85.35M | 93.56M | 115.05M | 88.95M | 93.04M | 103.74M | 138.82M |
| Accounts Payable | 34.57M | 25.49M | 23.48M | 21.23M | 26.89M | 25.18M | 31.63M | 29.45M | 41.83M | 36.14M | 44.54M | 36.34M | 36.8M | 37.76M | 45.18M | 53.87M | 30.04M | 36.06M | 49.07M | 54.58M |
| Days Payables Outstanding | 21.33 | 22.5 | 21.8 | 35.13 | 23.12 | 29.72 | 29.53 | 51.12 | 34.24 | 38.09 | 39.92 | 40.12 | 32.27 | 43.75 | 55.71 | 72.93 | 26.97 | 36.48 | 37.11 | 35.59 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 19.15M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3K | 3K | 182K | 675K | 2.36M |
| Other Current Liabilities | 19.79M | 8.38M | 3.56M | 3.88M | 3.24M | 3.68M | 2.75M | 3.5M | 2.74M | 3.19M | 3.34M | 3.26M | 3.26M | 3.8M | 3.54M | 3.92M | 3.7M | 3.7M | 3.77M | 5.39M |
| Current Ratio | 3.20x | 4.50x | 4.98x | 5.21x | 4.16x | 4.67x | 3.97x | 3.54x | 3.05x | 3.21x | 3.10x | 3.08x | 3.35x | 3.63x | 3.24x | 2.84x | 3.68x | 3.23x | 3.22x | 2.29x |
| Quick Ratio | 1.13x | 1.48x | 1.58x | 1.37x | 1.31x | 1.56x | 1.43x | 1.19x | 1.35x | 1.42x | 1.30x | 1.09x | 1.32x | 1.36x | 1.14x | 1.25x | 2.15x | 1.79x | 2.06x | 1.59x |
| Cash Conversion Cycle | 121.29 | 177.25 | 199.99 | 304.82 | 187.76 | 226.87 | 196.68 | 258.41 | 139.64 | 155.25 | 159.45 | 185.17 | 165.68 | 205.17 | 187.84 | 253.08 | 112.1 | 97.85 | 58.12 | 38.6 |
| Total Non-Current Liabilities | 60.84M | 116.44M | 131.5M | 137.35M | 120.52M | 150.81M | 141.2M | 112.79M | 83.14M | 107.99M | 108.58M | 69.14M | 69.46M | 69.48M | 45.79M | 46.76M | 48.01M | 49.95M | 53.13M | 53.79M |
| Long-Term Debt | 19.12M | 74.06M | 88.99M | 94.15M | 79.1M | 109.05M | 98.99M | 69.9M | 39.88M | 64.86M | 64.84M | 24.81M | 24.79M | 24.77M | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 32.16M | 32.64M | 32.81M | 33.26M | 33.7M | 34.14M | 34.58M | 34.99M | 35.4M | 35.81M | 36.21M | 36.59M | 36.96M | 36.69M | 37.01M | 37.32M | 37.63M | 37.93M | 38.23M | 38.51M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 904K | 904K | 904K |
| Other Non-Current Liabilities | 9.56M | 9.74M | 9.7M | 9.94M | 7.72M | 7.62M | 7.63M | 7.9M | 7.85M | 7.32M | 7.53M | 7.74M | 7.71M | 8.02M | 8.78M | 9.44M | 10.38M | 11.12M | 14M | 14.38M |
| Total Liabilities | 136.21M | 174.59M | 185.39M | 190.25M | 187.16M | 214.79M | 218.38M | 193.28M | 177.51M | 194.13M | 199.47M | 154.95M | 156.67M | 154.82M | 139.35M | 161.81M | 136.96M | 143M | 156.87M | 192.61M |
| Total Debt | 53.14M | 108.52M | 123.58M | 129.36M | 114.73M | 145.1M | 135.63M | 107.18M | 77.8M | 102.69M | 103.27M | 63.87M | 64.46M | 64.3M | 39.85M | 40.12M | 40.28M | 40.54M | 40.7M | 40.96M |
| Net Debt | 24.95M | 90.1M | 101.14M | 111.4M | 89.5M | 118.39M | 96.54M | 71.67M | 16.96M | 55.32M | 59.08M | 8.39M | 10.9M | 19.7M | -3.13M | -70.33M | -80.45M | -66.73M | -118.69M | -130.45M |
| Debt / Equity | 0.14x | 0.30x | 0.34x | 0.36x | 0.31x | 0.40x | 0.37x | 0.28x | 0.19x | 0.27x | 0.28x | 0.17x | 0.17x | 0.17x | 0.11x | 0.11x | 0.11x | 0.12x | 0.12x | 0.14x |
| Debt / EBITDA | 1.82x | 7.88x | 10.18x | 23.80x | 5.07x | 12.38x | 8.93x | 17.33x | 2.32x | 5.39x | 8.72x | 4.70x | 2.35x | 4.29x | 1.98x | 3.50x | 0.74x | 0.86x | 0.56x | 0.38x |
| Net Debt / EBITDA | 0.86x | 6.55x | 8.33x | 20.50x | 3.95x | 10.10x | 6.36x | 11.59x | 0.51x | 2.90x | 4.99x | 0.62x | 0.40x | 1.32x | -0.16x | -6.13x | -1.48x | -1.42x | -1.62x | -1.22x |
| Interest Coverage | 16.71x | 3.14x | 2.08x | -2.40x | 19.60x | 2.39x | 4.91x | -2.54x | 53.30x | 11.80x | 6.05x | 31.29x | 99.26x | 29.06x | 31.71x | 10.60x | 89.03x | 68.14x | 142.11x | 183.61x |
| Total Equity | 376.56M | 363.42M | 363.2M | 364.38M | 372.45M | 364.07M | 369.06M | 377.99M | 399.91M | 376.43M | 373.5M | 382.71M | 384.62M | 374.37M | 366.64M | 359.45M | 360.51M | 326.31M | 348.31M | 300.06M |
| Equity Growth % | 1.1% | -0.18% | -1.59% | -3.6% | -6.87% | -3.28% | -1.19% | -1.24% | 3.98% | 0.55% | 1.87% | 6.47% | 6.69% | 14.73% | 5.26% | 19.79% | 35.34% | 37.27% | 53.52% | -31.35% |
| Book Value per Share | 8.32 | 8.11 | 8.12 | 8.23 | 8.39 | 8.20 | 8.21 | 8.34 | 8.69 | 8.18 | 8.06 | 8.22 | 8.38 | 8.11 | 7.95 | 7.80 | 7.85 | 6.92 | 7.15 | 6.12 |
| Total Shareholders' Equity | 376.56M | 363.42M | 363.2M | 364.38M | 372.45M | 364.07M | 369.06M | 377.99M | 399.91M | 376.43M | 373.5M | 382.71M | 384.62M | 374.37M | 366.64M | 359.45M | 360.51M | 326.31M | 348.31M | 300.06M |
| Common Stock | 45K | 44K | 76K | 76K | 76K | 76K | 76K | 76K | 75K | 75K | 75K | 75K | 75K | 75K | 75K | 75K | 75K | 75K | 75K | 74K |
| Retained Earnings | 373.74M | 363.37M | 519.46M | 523.42M | 532.62M | 526.9M | 531M | 532.65M | 542.41M | 520.05M | 517.68M | 520.77M | 523.18M | 514.94M | 508.45M | 503.38M | 504.64M | 472.15M | 445.31M | 398.22M |
| Treasury Stock | 0 | 0 | -458.27M | -458.29M | -458.31M | -458.32M | -455.45M | -445.6M | -432.64M | -431.59M | -430.67M | -422.38M | -422.38M | -422.38M | -422.38M | -422.38M | -422.38M | -422.38M | -372.38M | -372.38M |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K | 73K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |