What are Vivani Medical's total assets?

Vivani Medical (VANI) holds $42.4M in total assets, up 19.5% year over year.

How much debt does Vivani Medical have?

Vivani Medical carries $18.3M in total debt against $19.1M of shareholders' equity, a debt-to-equity ratio of 0.96.

How much cash does Vivani Medical have?

Vivani Medical holds $19.0M in cash and equivalents.

Can Vivani Medical cover its short-term obligations?

Its current ratio is 3.18 — current assets exceed current liabilities.

Where does Vivani Medical's balance sheet data come from?

Every line is extracted from Vivani Medical's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.

Vivani Medical VANI Balance Sheet Statement

Income Statement Balance Sheet Cash Flow Ratios Segments

Quarterly Annual TTM

YoY

Simplified Detailed

	FY'25	FY'24	FY'23	FY'22
Cash and cash equivalents	$15.42M-21.7%	$19.69M-10.5%	$21.99M-52.6%	$46.44M+2,032%
Restricted cash	$1.3M0.0%	$1.3M0.0%	$1.3M-7.1%	$1.4M—
Prepaid expenses and other current assets	$1.01M-44.9%	$1.84M-23.7%	$2.41M-1.8%	$2.45M+743%
Total current assets	$17.9M-12.4%	$20.44M-11.4%	$23.06M-51.5%	$47.53M+1,825%
Property and equipment, net	$2.88M+70.1%	$1.69M-2.1%	$1.73M+46.3%	$1.18M+0.8%
Accumulated depreciation	$3.05M+15.6%	$2.64M+8.1%	$2.44M+1.3%	$2.41M+18.7%
Operating lease right-of-use assets	8.3%-0.1%	8.4%0.0%	8.4%-77,899,992%	77,900,000%-83,200,000%
Deferred tax assets	$2.41M+20.8%	$1.99M+29.3%	$1.54M+2.8%	$1.5M+274%
Other non-current assets	$1.34M0.0%	$1.34M0.0%	$1.34M—	——
Allowance for credit losses	$4.43M-9.8%	$4.91M+94.9%	$2.52M—	——
Total assets	$39.39M-5.2%	$41.56M-9.2%	$45.8M-10.4%	$51.13M+838%
Accounts payable	$1.03M+26.3%	$817K+50.7%	$542K-54.0%	$1.18M+319%
Accrued expenses	$365K+6.4%	$343K-13.4%	$396K-39.7%	$657K-12.2%
Operating lease liabilities, current	$1.79M+33.1%	$1.35M-2.5%	$1.38M+44.8%	$955K+4.9%
Total current liabilities	$6.6M+10.3%	$5.99M+4.6%	$5.72M-16.1%	$6.82M+227%
Deferred tax liabilities	$2.14M+2.8%	$2.08M-2.0%	$2.12M+24.1%	$1.71M—
Operating lease liabilities, non-current	$17.06M-5.0%	$17.97M-7.0%	$19.31M—	——
Operating Lease Liabilities (Total)	$18.86M-2.4%	$19.31M—	——	——
Other non-current liabilities	$17.06M-5.0%	$17.97M-7.0%	$19.31M—	——
Total liabilities	$23.66M-1.2%	$23.95M-4.3%	$25.04M+267%	$6.82M+128%
Common stock	300M0.0%	300M0.0%	300M+99,900%	300K-99.9%
Additional paid-in capital	$164.23M+17.7%	$139.48M+17.2%	$119.05M+1.7%	$117.05M+1,644%
Retained earnings	-$148.53M-21.8%	-$121.92M-23.9%	-$98.44M-35.2%	-$72.79M-23.6%
Accumulated other comprehensive income (loss)	$30K-37.5%	$48K-65.7%	$140K+300%	$35K+109%
Total stockholders' equity	$15.73M-10.7%	$17.61M-15.2%	$20.76M-53.1%	$44.31M+1,697%
Total liabilities and stockholders' equity	$39.39M-5.2%	$41.56M-9.2%	$45.8M-10.4%	$51.13M+838%
Total Cash, Cash Equivalents, and Restricted Cash (Inclusive)	$17.57M-10.8%	$19.69M-10.5%	$21.99M-52.6%	$46.44M+2,032%
Research And Development Tax Incentive Receivable Current	$654K+158%	$253K—	——	——
Deferred Tax Assets and Other Non-Current Assets	$1.34M0.0%	$1.34M0.0%	$1.34M-2.0%	$1.37M+201%
Indefinite-Lived Research and Development Assets	$9.26M-2.1%	$9.46M+39.7%	$6.77M+7.1%	$6.32M—
Net Investment in Lease	$17.23M-4.0%	$17.96M-8.5%	$19.62M+2,418%	$779K-51.6%
Net Operating Loss Carryforwards	$65.35M+24.3%	$52.59M+9.2%	$48.17M+7.6%	$44.75M-64.0%
Deposits And Other Assets	$48K-63.4%	$131K+152%	$52K-81.1%	$275K—
Operating lease right-of-use assets	$17.23M-4.0%	$17.96M-8.5%	$19.62M+2,418%	$779K-51.6%
Other non-current assets	$1.34M0.0%	$1.34M0.0%	$1.34M-2.0%	$1.37M—
Property, plant and equipment at cost	$5.93M+36.9%	$4.33M+3.9%	$4.17M+16.1%	$3.59M+12.1%
Operating Lease Right-of-Use Assets in Other Assets	$17.23M-4.0%	$17.96M-8.5%	$19.62M+2,418%	$779K-51.6%
Software and Technology Licenses, Net	$1.34M0.0%	$1.34M0.0%	$1.34M-2.0%	$1.37M—
Tax Credit Carryforward Valuation Allowance	$75.83M+9.0%	$69.58M+14.3%	$60.88M+11.0%	$54.83M+29.3%
Accrued Litigation	$1.68M0.0%	$1.68M0.0%	$1.68M0.0%	$1.68M—
Accrued Manufacturing Costs	$365K+6.4%	$343K-13.4%	$396K-39.7%	$657K-12.2%
Other Commercial Liabilities	$1.74M-3.7%	$1.8M+4.4%	$1.73M-26.8%	$2.36M+163%
Accrued Liabilities, Current	$1.74M-3.7%	$1.8M+4.4%	$1.73M-26.8%	$2.36M+163%
Compensation and benefits	$365K+6.4%	$343K-13.4%	$396K-39.7%	$657K-12.2%
Lease Liability Payments - 2020 (Remaining Three Months)	——	——	——	——
Operating Lease Liability Payments - 2024 (Lessee)	$3.4M+17.5%	$2.89M—	——	——
Operating Lease Liability Payments - 2025 (Lessee)	$3.16M+3.0%	$3.07M—	——	——
Lease Liability Payments - Due Year Two	$3.4M+17.5%	$2.89M—	——	——
Lease Liability Payments - Due Year Three	$3.21M+7.8%	$2.98M—	——	——
Lease Liability Payments - Due Year Four	$3.16M+3.0%	$3.07M—	——	——
Lease Liability Payments - Remainder of Fiscal Year	$3.3M+13.2%	$2.91M—	——	——
Operating Lease Liability Payments Due	$25.76M-7.0%	$27.7M—	——	$1B+11.1%
Operating Lease Liability - Undiscounted Excess Amount	$6.91M-17.7%	$8.39M—	——	——
Operating Lease Liability Payments - 2026 (Lessee)	$3.21M+7.8%	$2.98M—	——	——
Operating Lease Liability Payments - 2027 (Lessee)	$3.25M+3.0%	$3.16M—	——	——
Operating Lease Liability Payments - 2028 (Lessee)	$3.16M+3.0%	$3.07M—	——	——
Operating Lease Liability Payments - 2029 (Lessee)	$3.25M+3.0%	$3.16M—	——	——
Lease Liability Payments - Due After Year Five	$9.45M-25.6%	$12.7M—	——	——
Operating Lease Liability Payments - Thereafter (Lessee)	$9.45M-25.6%	$12.7M—	——	——
Accrued litigation	$1.68M0.0%	$1.68M0.0%	$1.68M0.0%	$1.68M—
Total debt	$18.86M-2.4%	$19.31M-6.7%	$20.7M+2,067%	$955K-47.3%
Unrecognized Tax Benefits	$2.32M-2.1%	$2.36M+39.7%	$1.69M—	——
Common Stock Shares Issued	76.4M+29.0%	59.2M+16.1%	51M+100,481%	50.7K-99.9%
Convertible Preferred Stock Authorized Shares	10M0.0%	10M0.0%	10M+99,900%	10K-99.9%
Convertible Preferred Stock Issued Shares	0—	0—	——	——
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively	$8K+33.3%	$6K+20.0%	$5K0.0%	$5K-100.0%
Unrealized Gains on Investments	$1.92M0.0%	$1.92M0.0%	$1.92M+27.4%	$1.51M—
Cumulative Cost Basis	$5.93M+36.9%	$4.33M+3.9%	$4.17M+16.1%	$3.59M+12.1%
Cash and cash equivalents, end of period	$17.57M-10.8%	$19.69M-10.5%	$21.99M-52.6%	$46.44M+2,032%
Cash FDIC Insured Amount	$250K0.0%	$250K0.0%	$250K0.0%	$250K0.0%
Cash SPIC Insured Amount	$500K0.0%	$500K0.0%	$500K—	——
Committed Capital	——	——	——	——
Common stock, no par value (in dollars per share)	$0.000.0%	$0.000.0%	$0.000.0%	$0.00—
Common stock, shares authorized (in shares)	$300M0.0%	$300M0.0%	$300M+99,900%	$300K-99.9%
Common stock, shares issued (in shares)	$76.43M+29.0%	$59.24M+16.1%	$51.03M+100,481%	$50.74K-99.9%
Common Stock, Shares, Outstanding	$76.43M+29.0%	$59.24M+16.1%	$51.03M+100,481%	$50.74K-99.9%
Contract Liabilities Other	$335K0.0%	$335K0.0%	$335K0.0%	$335K—
Deferred Tax Liabilities, Gross	$2.14M+2.8%	$2.08M-2.0%	$2.12M+24.1%	$1.71M—
Capital loss carryforwards	——	$6.72M+31.3%	$5.12M+108%	$2.46M—
Deferred Tax Assets, Gross	$77.97M+8.8%	$71.66M+13.7%	$63M+11.4%	$56.55M+33.4%
Deferred Tax Assets, Operating Loss Carryforwards	$254.08M+27.9%	$198.67M+8.2%	$183.69M—	——
Deferred Tax Assets Operating Loss Carryforwards Not Subject To Expiration	$206.73M+36.6%	$151.32M+11.0%	$136.33M—	——
Deferred Tax Assets Operating Loss Carryforwards Subject To Expiration	$47.35M0.0%	$47.35M0.0%	$47.35M—	——
Deferred Tax Assets Regulatory Assets And Liabilities	$455K+20.1%	$379K+25.5%	$302K+529%	$48K—
Deferred Tax Assets State Taxes	$167.59M+16.6%	$143.72M+19.7%	$120.07M—	——
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-Based Compensation Cost	$2.41M+20.8%	$1.99M+29.3%	$1.54M+2.8%	$1.5M+274%
Other	$9.05M+3.3%	$8.76M+16.4%	$7.52M—	——
Temporary differences related to Texas Margin Tax	$4.43M-9.8%	$4.91M+94.9%	$2.52M—	——
Reserve for uncertain tax position	$493K-5.7%	$523K-52.5%	$1.1M-25.4%	$1.48M—
Deferred Tax Assets, Valuation Allowance	$75.83M+9.0%	$69.58M+14.3%	$60.88M+11.0%	$54.83M+29.3%
Equity investments	$1.92M0.0%	$1.92M0.0%	$1.92M+27.4%	$1.51M—
Deferred Tax Liabilities, Property, Plant and Equipment	$216K+36.7%	$158K-21.0%	$200K—	——
Grants Available To Offset Future Operating Expenses	——	$0—	——	——
Lessee Operating Lease Liability Payments Due	$25.76M-7.0%	$27.7M—	——	$1B+11.1%
Lessee Operating Lease Liability Undiscounted Excess Amount	$6.91M-17.7%	$8.39M—	——	——
Liquidated Damages Paid Value	——	——	——	——
Number Of Tranche	——	——	——	——
Operating Lease Weighted Average Discount Rate Percent	$0.08-1.0%	$0.08-0.1%	$0.08—	——
Operating Loss Carryforwards	$65.35M+24.3%	$52.59M+9.2%	$48.17M+7.6%	$44.75M-64.0%
Operating Loss Carryforwards Valuation Allowance	$6.25M-28.2%	$8.7M+43.9%	$6.05M+21.4%	$4.98M—
Preferred Stock, Shares Authorized	$10M0.0%	$10M0.0%	$10M+99,900%	$10K-99.9%
Preferred Stock, Shares Issued	$0—	$0—	——	——
SPIC Cash Limit Coverage	$250K0.0%	$250K0.0%	$250K—	——
Unrecognized tax benefits	$2.32M-2.1%	$2.36M+39.7%	$1.69M—	——
Remainder of Fiscal Year 2024	——	——	——	——

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Questions, answered.

What are Vivani Medical's total assets?: Vivani Medical (VANI) holds $42.4M in total assets, up 19.5% year over year.
How much debt does Vivani Medical have?: Vivani Medical carries $18.3M in total debt against $19.1M of shareholders' equity, a debt-to-equity ratio of 0.96.
How much cash does Vivani Medical have?: Vivani Medical holds $19.0M in cash and equivalents.
Can Vivani Medical cover its short-term obligations?: Its current ratio is 3.18 — current assets exceed current liabilities.
Where does Vivani Medical's balance sheet data come from?: Every line is extracted from Vivani Medical's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.