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Balance Sheets Overview

Current Ratio
324.90%
Quick Ratio
324.90%
Cash Ratio
298.75%
Debt to Asset Ratio
54.45%
Unit: Thousand (K) dollars
Assets Breakdown
    • Cash and cash equivalents
    • Operating lease right-of-use ass...
    • Prepaid expenses and other curre...
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Lease liability, noncurrent port...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
19,894
19,749
16,232
2,628
Receivables
-
12
-
-
R&d tax credit incentive receivable
709
685
654
664
Prepaid expenses and other current assets
1,032
1,102
1,012
883
Total current assets
21,635
21,548
17,898
4,175
Property and equipment, net
2,850
2,752
2,879
2,726
Operating lease right-of-use assets, net
16,169
16,616
17,230
16,784
Restricted cash
892
1,338
1,338
1,338
Deposits and other assets
93
99
48
23
Total assets
41,639
42,353
39,393
25,046
Accounts payable
1,195
1,465
1,032
1,434
Accrued expenses
1,629
1,504
1,736
1,978
Litigation accrual
1,675
1,675
1,675
1,675
Accrued compensation expense
317
349
365
357
Lease liability, current portion
1,843
1,782
1,794
1,386
Total current liabilities
6,659
6,775
6,602
6,830
Lease liability, noncurrent portion
16,013
16,493
17,061
16,907
Total liabilities
22,672
23,268
23,663
23,737
Common stock, par value 0.0001 per share 300,000 shares authorized shares issued and outstanding 89,410 and 76,428 at june 30, 2026 and december 31, 2025, respectively
9
8
8
6
Additional paid-in capital
180,609
174,358
164,225
143,062
Accumulated other comprehensive income
32
32
30
141
Accumulated deficit
-161,683
-155,313
-148,533
-141,900
Total stockholders' equity
18,967
19,085
15,730
1,309
Total liabilities and stockholders' equity
41,639
42,353
39,393
25,046
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$19,894K (192.82%↑ Y/Y)Prepaid expenses andother current assets$1,032K (-27.68%↓ Y/Y)R&d tax creditincentive receivable$709K (43.52%↑ Y/Y)Total current assets$21,635K (148.25%↑ Y/Y)Operating leaseright-of-use assets, net$16,169K (-5.70%↓ Y/Y)Property and equipment,net$2,850K (80.72%↑ Y/Y)Restricted cash$892K (-33.33%↓ Y/Y)Deposits and other assets$93K (-27.91%↓ Y/Y)Total assets$41,639K (44.05%↑ Y/Y)Total liabilities andstockholders' equity$41,639K (44.05%↑ Y/Y)Total liabilities$22,672K (-5.51%↓ Y/Y)Total stockholders'equity$18,967K (286.29%↑ Y/Y)Accumulated deficit-$161,683K (-19.44%↓ Y/Y)Lease liability,noncurrent portion$16,013K (-7.33%↓ Y/Y)Total currentliabilities$6,659K (-0.85%↓ Y/Y)Additional paid-in capital$180,609K (28.83%↑ Y/Y)Accumulated othercomprehensive income$32K (-60.49%↓ Y/Y)Common stock, par value0.0001 per share...$9K (50.00%↑ Y/Y)Lease liability,current portion$1,843K (37.85%↑ Y/Y)Litigation accrual$1,675K (0.00%↑ Y/Y)Accrued expenses$1,629K (2.71%↑ Y/Y)Accounts payable$1,195K (-32.18%↓ Y/Y)Accrued compensationexpense$317K (-10.96%↓ Y/Y)

Vivani Medical, Inc. (VANI)

Vivani Medical, Inc. (VANI)