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Balance Sheets Overview

Current Ratio
184.64%
Quick Ratio
161.82%
Cash Ratio
95.19%
Debt to Asset Ratio
46.46%
Unit: Thousand (K) dollars
Assets Breakdown
    • Cash and cash equivalents
    • Intangibles, net
    • Accounts receivable, net
    • Others
Liabilities Breakdown
    • Additional paid-in capital
    • Accumulated deficit
    • Short-term debt
    • Others
Balance Sheets
2026-06-27
2025-06-28
2024-06-29
2023-07-01
Cash and cash equivalents
647,800
423,600
471,300
506,500
Short-term investments
2,000
1,700
19,900
14,600
Restricted cash
6,900
3,700
5,000
4,500
Accounts receivable, net
351,300
261,000
213,100
231,200
Inventories, net
155,300
117,900
96,500
116,100
Prepayments and other current assets
93,200
77,300
70,700
72,100
Total current assets
1,256,500
885,200
876,500
945,000
Property, plant and equipment, net
224,500
231,900
228,200
243,000
Goodwill, net
700,700
595,700
452,900
455,200
Intangibles, net
377,600
131,600
38,200
58,600
Deferred income taxes
74,500
87,200
82,500
87,000
Other non-current assets
71,800
62,200
58,000
61,700
Total assets
2,705,600
1,993,800
1,736,300
1,850,500
Accounts payable
92,200
68,800
50,400
47,200
Accrued payroll and related expenses
98,400
63,600
48,200
50,500
Deferred revenue
101,900
74,100
65,700
78,600
Accrued expenses
27,300
28,700
25,300
21,200
Short-term debt
244,800
246,200
0
96,200
Other current liabilities
115,900
108,300
57,500
49,800
Total current liabilities
680,500
589,700
247,100
343,500
Long-term debt
397,100
396,300
636,000
629,500
Pension and post-employment benefits
47,300
54,100
51,200
53,200
Long-term deferred revenue
40,300
28,200
25,700
23,400
Operating lease liabilities
31,200
24,100
25,700
29,400
Fair value of contingent consideration
18,400
75,900
9,500
18,600
Financing obligation
13,400
15,500
15,700
15,800
Uncertain tax position
10,000
11,400
17,000
15,800
Deferred tax liability
7,000
6,000
11,700
13,900
Asset retirement obligations
4,600
3,500
3,000
3,800
Warranty accrual
0
800
4,000
4,800
Restructuring accrual
-
0
800
-
Other
7,300
8,100
7,300
8,000
Other non-current liabilities
179,500
227,600
171,600
186,700
Total liabilities
1,257,100
1,213,600
-
-
Common stock, 0.001 par value 1 billion shares authorized 247 million shares at june 27, 2026 and 223 million shares at june 28, 2025, issued and outstanding
200
200
200
200
Additional paid-in capital
71,252,800
70,517,900
70,471,900
70,427,300
Accumulated deficit
-69,688,500
-69,628,100
-69,646,500
-69,600,700
Accumulated other comprehensive loss
-116,000
-109,800
-144,000
-136,000
Total stockholders equity
1,448,500
780,200
681,600
690,800
Total liabilities and stockholders equity
2,705,600
1,993,800
1,736,300
1,850,500
Unit: Thousand (K) dollars (except for numbers of shares and EPS).

Time Plot

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Balance Sheets

Cash and cashequivalents$647,800K (52.93%↑ Y/Y)Accounts receivable, net$351,300K (34.60%↑ Y/Y)Inventories, net$155,300K (31.72%↑ Y/Y)Prepayments and othercurrent assets$93,200K (20.57%↑ Y/Y)Restricted cash$6,900K (86.49%↑ Y/Y)Short-term investments$2,000K (17.65%↑ Y/Y)Total current assets$1,256,500K (41.95%↑ Y/Y)Goodwill, net$700,700K (17.63%↑ Y/Y)Intangibles, net$377,600K (186.93%↑ Y/Y)Property, plant andequipment, net$224,500K (-3.19%↓ Y/Y)Deferred income taxes$74,500K (-14.56%↓ Y/Y)Other non-currentassets$71,800K (15.43%↑ Y/Y)Total assets$2,705,600K (35.70%↑ Y/Y)Total liabilities andstockholders equity$2,705,600K (35.70%↑ Y/Y)Total stockholdersequity$1,448,500K (85.66%↑ Y/Y)Total liabilities$1,257,100K (3.58%↑ Y/Y)Accumulated deficit-$69,688,500K (-0.09%↓ Y/Y)Accumulated othercomprehensive loss-$116,000K (-5.65%↓ Y/Y)Additional paid-in capital$71,252,800K (1.04%↑ Y/Y)Total currentliabilities$680,500K (15.40%↑ Y/Y)Long-term debt$397,100K (0.20%↑ Y/Y)Other non-currentliabilities$179,500K (-21.13%↓ Y/Y)Common stock, 0.001 parvalue 1 billion shares...$200K (0.00%↑ Y/Y)Short-term debt$244,800K (-0.57%↓ Y/Y)Other currentliabilities$115,900K (7.02%↑ Y/Y)Deferred revenue$101,900K (37.52%↑ Y/Y)Accrued payroll andrelated expenses$98,400K (54.72%↑ Y/Y)Accounts payable$92,200K (34.01%↑ Y/Y)Accrued expenses$27,300K (-4.88%↓ Y/Y)Pension andpost-employment benefits$47,300K (-12.57%↓ Y/Y)Long-term deferredrevenue$40,300K (42.91%↑ Y/Y)Operating leaseliabilities$31,200K (29.46%↑ Y/Y)Fair value ofcontingent consideration$18,400K (-75.76%↓ Y/Y)Financing obligation$13,400K (-13.55%↓ Y/Y)Uncertain tax position$10,000K (-12.28%↓ Y/Y)Other$7,300K (-9.88%↓ Y/Y)Deferred tax liability$7,000K (16.67%↑ Y/Y)Asset retirementobligations$4,600K (31.43%↑ Y/Y)
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VIAVI SOLUTIONS INC. (VIAV)

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VIAVI SOLUTIONS INC. (VIAV)