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Lumentum Holdings Inc. logo

Lumentum Holdings Inc. Balance Sheet Statement

Assets, liabilities, and shareholders' equity

Lumentum Holdings Inc. holds $7.0B in total assets. Shareholders' equity is $3.0B against $6.6B in total debt. Cash and equivalents total $517.7M. The current ratio is 1.14 and debt-to-equity is 2.20. Based on the Q1 2026 filing.

Total Assets$7.0BTotal Stockholders Equity$3.0BLong Term Debt$3.3BCash And Equivalents$517.7MTotal Current Assets$4.4BTotal Current Liabilities$3.9B
Latest FilingQ1 2026
Report Date2026-05-06
Market Cap$69.2B
P/E Ratio157.33
ROE22.83%

Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts payable$184.7M$195.2M$225.2M$278.6M$347.4M$392.7M
Accrued Manufacturing Costs$40.1M$42.8M$57.9M$69.3M$85.3M$109.7M
Accrued Progress Collections and Price Adjustments——$0—$1.5M$2.2M
Other Commercial Liabilities$46.2M$43.5M$34.6M$45.5M$39.2M$48.9M
Accrued Liabilities, Current$46.2M$43.5M$34.6M$45.5M$39.2M$48.9M
Compensation and benefits$40.1M$42.8M$57.9M$69.3M$85.3M$109.7M
Other accrued liabilities$54.9M$49.9M$53.1M$41.6M$42.8M$62.9M
Current portion of accrued product warranty$12.8M$13M$14.4M$13.1M$22.7M$25M
Current portion of long-term debt$9.8M$10.3M$10.6M$1.1B$3.2B$3.2B
Operating lease liabilities, current$11.2M$11.3M$11.4M$12.2M$12.7M$12.5M
Short-term borrowings—$10.3M$10.6M$1.1B$3.2B$3.2B
Total current liabilities$346.9M$353M$392.8M$1.5B$3.8B$3.9B

Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Accounts receivable, net-$35.3M——$56.9M——
Available-for-Sale Debt Securities - Amortized Cost (Due Within One Year)$265.8M$161M$139.9M$123.7M$171.7M$209M
AFS and Trading Securities - Unrealized Loss Position (>=12 Months)$90.3M$4.3M$0$71.2M$1M$0
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$175.9M$130.6M$138.8M$3M$151M$433.3M
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Fair Value$90.3M$4.3M$0$71.2M$1M$0
AFS and Trading Securities - Unrealized Loss Position Fair Value$700K$100K$100K$100K$100K$1.5M
AFS and Trading Securities - Unrealized Loss Position (<12 Months) Fair Value$175.9M$130.6M$138.8M$3M$151M$433.3M
Allowance for Doubtful Accounts$500K$3.6M$3.5M$3.4M$3.4M$3.4M
Cash and cash equivalents$337.8M$355.1M$349.5M$347.6M$460.1M$517.7M
Finished goods$72.3M$53.9M$57.8M$55.9M$95.4M$86.9M
Raw materials$208.5M$227.8M$253.2M$245.2M$263.6M$321.1M
Work in process$121.5M$141.2M$159.1M$230.5M$211.4M$224.8M
Inventories$402.3M$422.9M$470.1M$531.6M$570.4M$632.8M
Prepaid expenses and other current assets$125.5M$122M$120.1M$125.2M$180.7M$149M
Total current assets$1.7B$1.7B$1.7B$2.1B$2.3B$4.4B

Equity

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Additional paid-in capital$1.9B$1.9B$2B$1.6B$1.6B$3.6B
AFS and Trading Securities - Unrealized Loss Position (>=12 Months) Accumulated Loss$0$0$0$100K$0$0
Accumulated other comprehensive income (loss)$10.2M$11.1M$9M$9.1M$9.4M$7M
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March&#160;31, 2026 and December&#160;31, 2025, respectively$100K$100K$100K$100K$100K$100K
Preferred stock; $0.001 par value; 100 shares authorized; no shares issued and outstanding——$0——$0
Investments - Gross Unrealized Losses$700K$100K$100K$100K$100K$1.5M
Retained earnings-$1B-$1.1B-$861.2M-$857M-$778.8M-$634.6M
Total liabilities and stockholders' equity$4B$4B$4.2B$4.6B$4.8B$7B
Total stockholders' equity$872.3M$879.5M$1.1B$780.8M$846.6M$3B

Non-Current Liabilities

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Contract Liabilities, Non-Current——$0—$1.5M$2.2M
Defined Benefit Pension Plan Liabilities (Non-Current)$6.2M$6.9M$9.7M$10.5M$11.2M$11.4M
Long-term debt$2.6B$2.6B$2.6B$3.2B$3.3B$3.3B
Deferred revenue, net of current portion——$0—$1.5M$2.2M
Liability For Uncertain Tax Positions Noncurrent—$21.4M$21.4M———
Retirement and nonpension postretirement benefit obligations$6.2M$6.9M$9.7M$10.5M$11.2M$11.4M
Operating lease liabilities, non-current$26.1M$25.8M$23.6M$24.5M$22.7M$19.4M
Other non-current liabilities$114.2M$114.9M$97.8M$111.1M$115.7M$121.2M
Total Carrying Value of Debt—$2.6B$2.6B$2.2B$47.1M$43.2M
Total liabilities$3.1B$3.1B$3.1B$3.8B$4B$4.1B

Other

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Cumulative Cost Basis$417.4M$350M$356M$348.1M$496.5M$555.8M
Income taxes payable &#8211; long-term$7M$7M$7.1M$7.1M$7.1M$7.1M
Accounts Receivable, Allowance for Credit Loss$500K$3.6M$3.5M$3.4M$3.4M$3.4M
Debt Securities, Available-for-Sale, Accumulated Gross Unrealized Loss, before Tax$700K$200K$100K$100K$100K$1.5M
Gross Unrealized Gains$300K$500K$500K$900K$1.2M$200K
Total$417.4M$350M$356M$348.1M$496.5M$555.8M
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five$151.6M$189M$216.1M$224.4M$324.8M$346.8M
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five$151.1M$189.2M$216.4M$225M$325.7M$345.4M
Debt Securities, Available-for-Sale, Maturity, Allocated and Single Maturity Date, Amortized Cost$417.4M$350M$356M$348.1M$496.5M$555.8M
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One$265.8M$161M$139.9M$123.7M$171.7M$209M
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One$265.9M$161.1M$140M$123.9M$171.9M$209.1M
Available for sale investments$417M$350.3M$356.4M$348.9M$497.6M$554.5M
Common stock, par value (in dollars per share)$0.00$0.00$0.00$0.00$0.00$0.00
Common stock, shares authorized (in shares)990M990M990M990M990M990M
Common stock, shares issued (in shares)69.1M69.4M69.8M70.9M71.4M71.7M
Common Stock, Shares, Outstanding69.1M69.4M69.8M70.9M71.4M71.7M
Contract with Customer, Asset, after Allowance for Credit Loss$226.9M$255.7M$250M$307M$376.8M$441.6M
Contract with Customer, Liability$700K$700K$700K$2.7M$2.1M$7.3M
Long-term debt, gross—$2.6B$2.6B$2.2B$47.1M$43.2M
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss$0$0$0$100K$0$0
Less than 12 months$175.9M$130.6M$138.8M$3M$151M$433.3M
12 months or more$90.3M$4.3M$0$71.2M$1M$0
Debt Securities, Available-for-Sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss$700K$100K$100K$0$100K$1.5M
Debt Securities, Available-for-Sale, Unrealized Loss Position$700K$100K$100K$100K$100K$1.5M
Decrease in Unrecognized Tax Benefits is Reasonably Possible$3.7M$2.4M—$3.3M$3.3M$3.4M
Deferred income taxes$45.4M$39.4M$7.2M$6M$5.6M$5.4M
Deferred Tax Assets, Gross———$21.4M$24.5M$24.4M
Finite-Lived Intangible Assets, Accumulated Amortization$733.6M$768M$802.6M$836.7M$870.7M$904.5M
Gross Carrying Amount$1.3B$1.3B$1.3B$1.3B$1.3B$1.3B
Interest receivable on interest rate and cross currency swaps$6.4M$4.8M$5.2M$4.9M$6.3M$10.9M
Long-Lived Assets$663.4M$693.3M$726.4M$794.8M$813.5M$964.3M
Operating Lease, Right-Of-Use Asset, Accumulated Amortization$33.1M$32.4M$26.5M$27.3M$29.1M$30.1M
Operating lease right-of-use assets$66M$64.6M$54.4M$57.8M$58.7M$57.1M
Other$6.8M$7.2M$6.4M$4.3M$3.6M$6.2M
Other$5.5M$24.9M$25.4M$36.5M$37M$35.1M
Preferred Stock, Par or Stated Value Per Share——$0.00——$0.00
Preferred Stock, Shares Authorized——10M——10M
Preferred Stock, Shares Issued——0——2.9M
Preferred Stock, Shares Outstanding——0——2.9M
Standard and Extended Product Warranty Accrual$12.8M$13M$14.4M$13.1M$22.7M$25M
Purchase Commitment, Remaining Minimum Amount Committed$620.1M$635.3M—$875.3M$1.1B$1.8B
Severance accrual, current$1.5M$1.9M$2.5M$5.9M$2.2M$2M
Incentive stock program, shares reserved for future grants (in shares)2.3M2.5M2.6M1.6M3.4M3.4M
Short-Term Debt Excess Over Fair Value————$1.2M$1.3M
Unrecognized tax benefit$95.5M$76.1M$55.6M$57M$60.4M$67.6M
Amount that if recognized, would affect the effective tax rate or regulatory liability$95.5M$76.1M—$59.5M$63.2M$70.4M

Non-Current Assets

MetricQ4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Deferred Tax Assets and Other Non-Current Assets$11.6M$8.8M$10.8M$6M$15.3M$13.8M
Goodwill$1.1B$1.1B$1.1B$1.1B$1.1B$1.1B
Investments - Amortized Cost Basis$417.4M$350M$356M$348.1M$496.5M$555.8M
Net Investment in Lease$32.9M$32.2M$27.9M$30.5M$29.6M$27M
Deferred tax assets$11M$12.7M$210.3M$204.6M$206.1M$197.9M
Intangible assets &#8212; net$534.9M$499.8M$465.1M$430.7M$396.7M$362.9M
Other intangible assets&#8212;net$534.9M$499.8M$465.1M$430.7M$396.7M$362.9M
Operating lease right-of-use assets$32.9M$32.2M$27.9M$30.5M$29.6M$27M
Other non-current assets$11.6M$8.8M$10.8M$6M$15.3M$13.8M
Property, plant and equipment, net$663.4M$693.3M$726.4M$794.8M$813.5M$964.3M
Property, plant and equipment at cost$1.4B$1.4B$1.5B$1.6B$1.6B$1.8B
Short-term investment securities (includes restricted investments of consolidated variable interest entities: 2026, $85; 2025, $84)$417M$350.3M$356.4M$348.9M$497.6M$554.5M
Operating Lease Right-of-Use Assets in Other Assets$32.9M$32.2M$27.9M$30.5M$29.6M$27M
Accumulated depreciation$712.9M$728.5M$753.4M$774.4M$802M$820.5M
Software and Technology Licenses, Net$11.6M$8.8M$10.8M$6M$15.3M$13.8M
Total assets$4B$4B$4.2B$4.6B$4.8B$7B