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Balance Sheets Overview

Current Ratio
132.61%
Quick Ratio
122.72%
Cash Ratio
45.04%
Debt to Asset Ratio
29.34%
Unit: Thousand (K) dollars
Assets Breakdown
    • Deferred income taxes
    • Cash and cash equivalents
    • Accounts receivable, net of allo...
    • Others
Liabilities Breakdown
    • Retained earnings
    • Additional paid-in capital
    • Treasury stock, at cost 5,469 an...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
43,337
49,754
70,499
85,554
Accounts receivable, net of allowances of 861 at june30, 2026 and 1,227 at december31, 2025
40,444
33,245
55,999
27,480
Inventories, net
9,512
9,137
10,466
11,236
Prepaid expenses
7,979
7,147
7,044
6,877
Contract assets
15,705
13,543
18,269
16,718
Other current assets
10,613
10,057
9,936
9,665
Total current assets
127,590
122,883
172,213
157,530
Property and equipment, net
23,896
22,902
22,234
21,368
Operating lease right-of-use assets
6,639
7,147
7,356
7,697
Goodwill
127,828
128,144
103,840
102,291
Intangible assets, net of accumulated amortization
15,288
16,481
9,741
9,983
Deferred income taxes
59,195
59,069
54,733
28,993
Equity investment
11,834
11,834
11,834
-
Other assets
14,752
14,686
15,751
15,661
Total assets
387,022
383,146
397,702
343,523
Accounts payable
11,030
11,122
13,726
10,378
Deferred revenue
61,272
60,732
71,641
50,535
Accrued wages and payroll taxes
11,631
11,970
13,553
11,289
Short-term income taxes payable
887
1,749
3,079
9,343
Dividend payable
930
671
671
564
Other accrued expenses
10,452
11,749
11,859
7,888
Deferred compensation
15
8
42
34
Total current liabilities
96,217
98,001
114,571
90,031
Long-term deferred revenue
2,018
2,395
2,539
2,817
Long-term lease liabilities
5,391
5,796
6,139
6,451
Deferred income taxes
979
989
988
1,008
Revolving credit facility
5,000
-
-
-
Other long-term liabilities
3,937
3,949
1,622
4,893
Total liabilities
113,542
111,130
125,859
105,200
Preferred stock 500 shares authorized, 0 issued and outstanding at june30, 2026 and december31, 2025
0
0
0
0
Common stock 0.001 par value per share, 75,000 shares authorized 42,252 and 42,091 shares issued 36,783 and 37,361 shares outstanding at june30, 2026 and december31, 2025, respectively
37
37
37
38
Additional paid-in capital
132,725
129,541
128,651
127,726
Treasury stock, at cost 5,469 and 4,730 shares outstanding at june30, 2026 and december31, 2025, respectively
68,884
65,922
60,521
53,677
Retained earnings
218,060
216,423
209,821
170,940
Accumulated other comprehensive loss
-8,458
-8,063
-6,145
-6,704
Total stockholders' equity
273,480
272,016
271,843
238,323
Total liabilities and stockholders' equity
387,022
383,146
397,702
343,523
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Cash and cashequivalents$43,337K (-53.34%↓ Y/Y)Accounts receivable, netof allowances of...$40,444K (15.34%↑ Y/Y)Contract assets$15,705K (9.33%↑ Y/Y)Other current assets$10,613K (21.67%↑ Y/Y)Inventories, net$9,512K (-16.90%↓ Y/Y)Prepaid expenses$7,979K (14.02%↑ Y/Y)Goodwill$127,828K (23.79%↑ Y/Y)Total current assets$127,590K (-24.72%↓ Y/Y)Deferred income taxes$59,195K (104.24%↑ Y/Y)Property and equipment,net$23,896K (11.82%↑ Y/Y)Intangible assets, net ofaccumulated amortization$15,288K (43.21%↑ Y/Y)Other assets$14,752K (-2.41%↓ Y/Y)Equity investment$11,834K Operating leaseright-of-use assets$6,639K (-19.13%↓ Y/Y)Total assets$387,022K (8.38%↑ Y/Y)Total liabilities andstockholders' equity$387,022K (8.38%↑ Y/Y)Total stockholders'equity$273,480K (12.77%↑ Y/Y)Total liabilities$113,542K (-0.92%↓ Y/Y)Treasury stock, at cost5,469 and 4,730 shares...$68,884K (45.39%↑ Y/Y)Accumulated othercomprehensive loss-$8,458K (-47.22%↓ Y/Y)Retained earnings$218,060K (28.85%↑ Y/Y)Additional paid-in capital$132,725K (5.04%↑ Y/Y)Total currentliabilities$96,217K (0.67%↑ Y/Y)Long-term leaseliabilities$5,391K (-23.31%↓ Y/Y)Revolving credit facility$5,000K Other long-termliabilities$3,937K (-19.72%↓ Y/Y)Long-term deferredrevenue$2,018K (-31.24%↓ Y/Y)Deferred income taxes$979K (-76.40%↓ Y/Y)Common stock 0.001 parvalue per share,...$37K (-2.63%↓ Y/Y)Deferred revenue$61,272K (12.51%↑ Y/Y)Accrued wages andpayroll taxes$11,631K (17.32%↑ Y/Y)Accounts payable$11,030K (-29.49%↓ Y/Y)Other accruedexpenses$10,452K (10.99%↑ Y/Y)Dividend payable$930K (115.78%↑ Y/Y)Short-term income taxespayable$887K (-84.42%↓ Y/Y)Deferred compensation$15K (-16.67%↓ Y/Y)

OneSpan Inc. (OSPN)

OneSpan Inc. (OSPN)