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Vivani Medical VANI Accrued Litigation

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Other financials

Income statement

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Revenue-
Gross profit$130.0K
Operating income-$6.8M-4.0%
Net income-$6.8M-7.6%
EPS (diluted)-$0.08+27.3%

Balance sheet

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Cash & equivalents$19.0M+57.7%
Total debt$18.3M-3.5%
Total equity$19.1M+64.2%
Total assets$42.4M+19.5%

Cash flow

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Operating cash flow-$6.2M-20.0%
CapEx$3.0K-40.0%
Free cash flow-$6.2M-19.9%

Valuation

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Market cap$106.93M+40.0%
Enterprise value$106.17M+19.3%

Profitability

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Gross margin36.3%
Operating margin-1,004.9%
Net margin-994.1%
FCF margin-832.3%

Returns & leverage

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Return on equity-176.4%+175pp
Debt / equity-0.7×
Current ratio3.2×+0.8×

Where this comes from

Reported directly by Vivani Medical in its filing.

Tagged under the XBRL concept us-gaap:LitigationReserveCurrent.

The official record: Vivani Medical’s 10-Q, filed May 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Vivani Medical's accrued litigation?
Vivani Medical (VANI) reported accrued litigation of $1.68M in Q1 2026.
How has Vivani Medical's accrued litigation changed year-over-year?
Vivani Medical's accrued litigation decreased by 0.0% year-over-year, from $1.68M to $1.68M.
What is the long-term trend for Vivani Medical's accrued litigation?
Over 3 years (2022 to 2025), Vivani Medical's accrued litigation has grown at a 0.0% compound annual growth rate (CAGR), from $1.68M to $1.68M.
What does accrued litigation mean?
This represents the estimated financial liability for pending or threatened legal proceedings that are considered probable and reasonably estimable. It reflects the potential impact of legal risks on the company's balance sheet and future cash flows. Investors monitor this to gauge the magnitude of potential legal exposure and its effect on capital reserves.