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For the quarter ending 2026-03-28, VIAV has $2,527,800K in assets. $1,681,300K in debts. $499,000K in cash and cash equivalents.

Balance Sheets Overview

Current Ratio
161.49%
Quick Ratio
138.82%
Cash Ratio
76.48%
Debt to Asset Ratio
66.51%
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
2026-03-28
2025-12-27
2025-09-27
2025-06-28
Cash and cash equivalents
499,000 765,500 543,800 423,600
Short-term investments
1,800 1,900 1,800 1,700
Restricted cash
7,200 4,700 3,500 3,700
Accounts receivable, net
320,300 284,600 242,000 261,000
Inventories, net
147,900 141,000 124,500 117,900
Prepayments and other current assets
77,500 80,900 74,700 77,300
Total current assets
1,053,700 1,278,600 990,300 885,200
Property, plant and equipment, net
222,500 227,400 230,300 231,900
Goodwill, net
701,800 704,400 592,300 595,700
Intangibles, net
398,000 418,600 123,200 131,600
Deferred income taxes
79,700 78,500 77,400 87,200
Other non-current assets
72,100 70,300 68,600 62,200
Total assets
2,527,800 2,777,800 2,082,100 1,993,800
Accounts payable
81,700 91,400 66,600 68,800
Accrued payroll and related expenses
72,800 80,100 54,400 63,600
Deferred revenue
85,200 83,600 64,200 74,100
Accrued expenses
27,800 24,500 29,900 28,700
Short-term debt
244,500 53,400 151,100 246,200
Other current liabilities
140,500 156,600 131,300 108,300
Total current liabilities
652,500 489,600 497,500 589,700
Long-term debt
836,300 1,221,700 640,500 396,300
Fair value of contingent consideration
---75,900
Pension and post-employment benefits
---54,100
Long-term deferred revenue
---28,200
Operating lease liabilities
---24,100
Financing obligation
---15,500
Uncertain tax position
---11,400
Deferred tax liability
---6,000
Asset retirement obligations
---3,500
Warranty accrual
---800
Restructuring accrual
---0
Other Sundry Liabilities Noncurrent
---8,100
Other non-current liabilities
192,500 232,200 220,200 227,600
Total liabilities
1,681,300 1,943,500 1,358,200 1,213,600
Common stock, 0.001 par value 1 billion shares authorized 234 million shares at march 28, 2026 and 223 million shares at june 28, 2025, issued and outstanding
200 200 200 200
Additional paid-in capital
70,683,500 70,670,200 70,517,500 70,517,900
Accumulated deficit
-69,721,200 -69,727,600 -69,679,500 -69,628,100
Accumulated other comprehensive loss
-116,000 -108,500 -114,300 -109,800
Total stockholders equity
846,500 834,300 723,900 780,200
Total liabilities and stockholders equity
2,527,800 2,777,800 2,082,100 1,993,800
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$499,000K (33.35%↑ Y/Y)Accounts receivable, net$320,300K (26.70%↑ Y/Y)Inventories, net$147,900K (27.28%↑ Y/Y)Prepayments and othercurrent assets$77,500K (17.07%↑ Y/Y)Restricted cash$7,200K (111.76%↑ Y/Y)Short-term investments$1,800K (-92.04%↓ Y/Y)Total current assets$1,053,700K (26.13%↑ Y/Y)Goodwill, net$701,800K (19.88%↑ Y/Y)Intangibles, net$398,000K (184.90%↑ Y/Y)Property, plant andequipment, net$222,500K (-2.46%↓ Y/Y)Deferred income taxes$79,700K (-4.89%↓ Y/Y)Other non-currentassets$72,100K (18.59%↑ Y/Y)Total assets$2,527,800K (30.76%↑ Y/Y)Total liabilities andstockholders equity$2,527,800K (30.76%↑ Y/Y)Total liabilities$1,681,300K (39.60%↑ Y/Y)Total stockholdersequity$846,500K (16.15%↑ Y/Y)Accumulated deficit-$69,721,200K (-0.12%↓ Y/Y)Accumulated othercomprehensive loss-$116,000K (17.67%↑ Y/Y)Long-term debt$836,300K (111.13%↑ Y/Y)Total currentliabilities$652,500K (19.79%↑ Y/Y)Other non-currentliabilities$192,500K (-26.97%↓ Y/Y)Additional paid-in capital$70,683,500K (0.25%↑ Y/Y)Common stock, 0.001 parvalue 1 billion shares...$200K (0.00%↑ Y/Y)Short-term debt$244,500K (-0.12%↓ Y/Y)Other currentliabilities$140,500K (61.68%↑ Y/Y)Deferred revenue$85,200K (32.09%↑ Y/Y)Accounts payable$81,700K (21.58%↑ Y/Y)Accrued payroll andrelated expenses$72,800K (30.94%↑ Y/Y)Accrued expenses$27,800K (8.17%↑ Y/Y)

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VIAVI SOLUTIONS INC. (VIAV)

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VIAVI SOLUTIONS INC. (VIAV)