Vivani Medical, Inc. (VANI) 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 | 21.55M | 17.9M | 4.17M | 8.71M | 14.85M | 20.44M | 21.4M | 26.34M | 31.5M | 23.06M | 30.68M | 36.22M | 40.68M | 47.53M | 54.46M | 3.92M | 7.33M | 2.47M | 73.22M | 75.44M |
| Cash & Short-Term Investments | 19.75M | 16.23M | 2.63M | 6.79M | 13.01M | 18.35M | 19.65M | 24.92M | 29.65M | 20.65M | 24.82M | 32.49M | 38.07M | 45.08M | 51.68M | 3.45M | 6.97M | 2.18M | 72.03M | 73.84M |
| Cash Only | 19.75M | 16.23M | 2.63M | 6.79M | 13.01M | 18.35M | 19.65M | 24.92M | 29.65M | 20.65M | 24.82M | 32.49M | 38.07M | 45.08M | 51.68M | 3.45M | 6.97M | 2.18M | 72.03M | 73.84M |
| 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 | 12K | 654K | 0 | 494K | 175K | 253K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 300K |
| Days Sales Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Inventory | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Days Inventory Outstanding | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Other Current Assets | 1.79M | 1.01M | 1.55M | 1.43M | 1.67M | 1.84M | 1.75M | 0 | 0 | 2.41M | 5.86M | 3.74M | 2.61M | 0 | 0 | 0 | 0 | 0 | 1.19M | 1.29M |
| Total Non-Current Assets | 20.8M | 21.5M | 20.87M | 20.19M | 20.6M | 21.12M | 21.5M | 21.89M | 22.29M | 22.73M | 22.64M | 23.39M | 3.9M | 3.6M | 2.56M | 2.5M | 2.71M | 2.98M | 409K | 478K |
| Property, Plant & Equipment | 19.37M | 20.11M | 19.51M | 18.72M | 19.13M | 19.65M | 20.03M | 20.51M | 20.9M | 21.34M | 21.18M | 21.76M | 2.26M | 1.96M | 2.3M | 2.29M | 2.52M | 2.78M | 387K | 446K |
| Fixed Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Long-Term Investments | 0 | 1.34M | 0 | 1.34M | 1.34M | 1.34M | 1.34M | 0 | 0 | 1.34M | 0 | 0 | 1.37M | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 1.44M | 48K | 1.36M | 129K | 132K | 131K | 132K | 1.38M | 1.39M | 52K | 1.45M | 1.63M | 271K | 1.64M | 259K | 200K | 200K | 200K | 22K | 32K |
| Total Assets | 42.35M | 39.39M | 25.05M | 28.91M | 35.45M | 41.56M | 42.9M | 48.22M | 53.79M | 45.8M | 53.32M | 59.61M | 44.58M | 51.13M | 57.02M | 6.42M | 10.04M | 5.45M | 73.63M | 75.92M |
| Asset Turnover | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Asset Growth % | 19.47% | -5.22% | -41.61% | -40.06% | -34.09% | -9.25% | -19.55% | -19.1% | 20.66% | -10.43% | -6.49% | 828.89% | 344.02% | 837.65% | -22.56% | -91.55% | -64.33% | 22.26% | 1990.57% | 1479.94% |
| Total Current Liabilities | 6.78M | 6.6M | 6.83M | 6.72M | 6.2M | 5.99M | 6.27M | 5.78M | 6.14M | 5.72M | 7.43M | 7.09M | 5.86M | 6.82M | 5.62M | 2.9M | 2.54M | 2.09M | 3.92M | 3.66M |
| Accounts Payable | 1.47M | 1.03M | 1.43M | 1.76M | 1M | 817K | 815K | 645K | 570K | 542K | 1.89M | 1.99M | 746K | 1.18M | 1.97M | 644K | 473K | 281K | 758K | 670K |
| Days Payables Outstanding | 864.35 | - | - | - | - | 843.51 | - | - | - | 1.14K | - | - | - | - | - | - | - | - | - | - |
| Short-Term Debt | 1.78M | 1.79M | 1.39M | 1.34M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 179K | 173K |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 335K | 335K |
| Other Current Liabilities | 3.53M | 3.78M | 4.01M | 3.26M | 350K | 343K | 0 | 1.68M | 1.68M | 396K | 676K | 567K | 0 | 385K | 555K | 0 | 385K | 0 | 2.07M | 2.06M |
| Current Ratio | 3.18x | 2.71x | 0.61x | 1.30x | 2.40x | 3.41x | 3.41x | 4.55x | 5.13x | 4.03x | 4.13x | 5.11x | 6.94x | 6.97x | 9.69x | 1.35x | 2.88x | 1.18x | 18.68x | 20.61x |
| Quick Ratio | 3.18x | 2.71x | 0.61x | 1.30x | 2.40x | 3.41x | 3.41x | 4.55x | 5.13x | 4.03x | 4.13x | 5.11x | 6.94x | 6.97x | 9.69x | 1.35x | 2.88x | 1.18x | 18.68x | 20.61x |
| Cash Conversion Cycle | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Non-Current Liabilities | 16.49M | 17.06M | 16.91M | 17.28M | 17.63M | 17.96M | 18.29M | 18.62M | 18.94M | 19.31M | 19.68M | 20.13M | 349K | 0 | 42K | 8.33M | 8.62M | 902K | 102K | 151K |
| Long-Term Debt | 16.49M | 17.06M | 16.91M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 0 | 0 | 0 | 17.28M | 17.63M | 17.96M | 18.29M | 18.62M | 18.94M | 19.31M | 19.68M | 20.13M | 349K | 0 | 42K | 328K | 617K | 902K | 102K | 151K |
| 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 | 0 | 0 | 0 | 8M | 8M | 0 | 0 | 0 |
| Total Liabilities | 23.27M | 23.66M | 23.74M | 24M | 23.83M | 23.95M | 24.56M | 24.4M | 25.08M | 25.04M | 27.11M | 27.21M | 6.21M | 6.82M | 5.66M | 11.23M | 11.16M | 2.99M | 4.02M | 3.81M |
| Total Debt | 18.27M | 18.86M | 18.29M | 18.62M | 18.94M | 19.31M | 19.68M | 20.04M | 20.37M | 20.7M | 21.05M | 20.99M | 1.26M | 955K | 1.28M | 1.43M | 1.62M | 1.81M | 281K | 324K |
| Net Debt | -1.47M | 2.62M | 15.66M | 11.82M | 5.93M | 961K | 33K | -4.88M | -9.27M | 42K | -3.77M | -11.5M | -36.81M | -44.12M | -50.4M | -2.02M | -5.35M | -366K | -71.75M | -73.52M |
| Debt / Equity | 0.96x | 1.20x | 13.97x | 3.79x | 1.63x | 1.10x | 1.07x | 0.84x | 0.71x | 1.00x | 0.80x | 0.65x | 0.03x | 0.02x | 0.03x | - | - | 0.74x | 0.00x | 0.00x |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 19.09M | 15.73M | 1.31M | 4.91M | 11.62M | 17.61M | 18.33M | 23.82M | 28.71M | 20.76M | 26.21M | 32.39M | 38.37M | 44.31M | 51.36M | -4.82M | -1.12M | 2.46M | 69.61M | 72.1M |
| Equity Growth % | 64.19% | -10.68% | -92.86% | -79.39% | -59.51% | -15.18% | -30.05% | -26.46% | -25.17% | -53.14% | -48.97% | 772.63% | 3531.84% | 1697.48% | -26.22% | -106.68% | -105.32% | 466.82% | 12742.99% | 3361.55% |
| Book Value per Share | 0.23 | 0.25 | 0.02 | 0.08 | 0.20 | 0.31 | 0.33 | 0.43 | 0.55 | 0.41 | 0.52 | 0.64 | 0.76 | 0.87 | 1.33 | -0.09 | -0.03 | 0.06 | 2.10 | 2.52 |
| Total Shareholders' Equity | 19.09M | 15.73M | 1.31M | 4.91M | 11.62M | 17.61M | 18.33M | 23.82M | 28.71M | 20.76M | 26.21M | 32.39M | 38.37M | 44.31M | 51.36M | -4.82M | -1.12M | 2.46M | 69.61M | 72.1M |
| Common Stock | 8K | 8K | 6K | 6K | 6K | 6K | 6K | 6K | 5K | 5K | 5K | 5K | 109.05M | 5K | 109.05M | 54.66M | 54.65M | 54.65M | 347.94M | 347.94M |
| Retained Earnings | -155.31M | -148.53M | -141.9M | -135.37M | -128.23M | -121.92M | -115.87M | -109.83M | -104.48M | -98.44M | -92.41M | -85.63M | -79.1M | -72.79M | -65.5M | -66.92M | -62.82M | -58.9M | -327.3M | -324.8M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 32K | 30K | 141K | 81K | 42K | 48K | 92K | 63K | 88K | 140K | 46K | 65K | 44K | 35K | -26K | 0 | 0 | 0 | -400K | -387K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |