Capstone Energy Plus, Inc. (CEPL) Balance Sheet
CEPL balance sheet, FY2026
March 31, 2026 · U.S. dollars$111.5M assets = $155.9M liabilities + −$44.5M equity
Liabilities exceed assets: shareholders’ equity is negative (−$44.5M).
Both columns are drawn to the same scale: what CEPL owns equals what it owes plus shareholders’ equity. Hover a block for its value.
CEPL financial health
Descriptive bands, not a rating. Fiscal FY2026.
CEPL balance sheet trends, FY2022–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $100.8MFY2022 | $111.5MFY2026 | +3.4%/yr | |
| Total liabilities | $95.4MFY2022 | $155.9MFY2026 | +17.8%/yr | |
| Shareholders’ equity | $5.4MFY2022 | −$44.5MFY2026 | — | |
| Cash & short-term investments | $22.6MFY2022 | $28.2MFY2026 | +7.7%/yr | |
| Total debt | $56.8MFY2022 | $37.8MFY2026 | −12.7%/yr | |
| Net cash (debt) | −$34.2MFY2022 | −$9.6MFY2026 | +$24.6M | |
| Working capital | $33.6MFY2022 | −$2.9MFY2026 | −$36.5M | |
| Book value per share | $0.35FY2022 | −$2.13FY2026 | — | |
| Current ratio | 1.89FY2022 | 0.96FY2026 | −0.93 | |
| Shares outstanding | 15.3MFY2022 | 20.8MFY2026 | +10.8%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
CEPL assets
CEPL liabilities and equity
CEPL debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
CEPL balance sheet
| FY2026 | FY2025 | FY2024 | FY2022 | |
|---|---|---|---|---|
| Assets | ||||
| Cash & short-term investments | $28.2M | $8.7M | $2.1M | $22.6M |
| Cash & equivalents | $28.2M | $8.7M | $2.1M | $22.6M |
| Receivables | $13.3M | $7.0M | $6.6M | $24.7M |
| Inventory | $22.1M | $16.6M | $20.6M | $18.5M |
| Other current assets | $4.3M | $3.8M | $5.4M | $5.5M |
| Total current assets | $67.8M | $36.1M | $34.7M | $71.2M |
| Property, plant & equipment (net) | $30.8M | $31.4M | $42.5M | $18.0M |
| Goodwill & intangible assets | $5.5M | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 |
| Other non-current assets | $7.2M | $7.3M | $7.0M | $11.5M |
| Total assets | $111.5M | $74.9M | $84.2M | $100.8M |
| Liabilities | ||||
| Accounts payable | $17.6M | $14.1M | $15.1M | $25.1M |
| Short-term debt | $28.7M | — | — | — |
| Deferred revenue | $10.0M | — | — | — |
| Total current liabilities | $70.8M | $52.6M | $73.2M | $37.6M |
| Long-term debt | $0 | $24.2M | $0 | $56.8M |
| Lease obligations | $12.5M | $10.8M | $15.8M | — |
| Other long-term liabilities | $85.1M | $5.8M | $11.8M | $981,000 |
| Total liabilities | $155.9M | $82.6M | $85.0M | $95.4M |
| Shareholders' equity | ||||
| Common stock & paid-in capital | $31,000 | — | — | — |
| Retained earnings (deficit) | −$974.2M | −$977.0M | −$969.8M | −$939.5M |
| Minority interest | $0 | $13.9M | $13.9M | — |
| Total shareholders' equity | −$44.5M | −$21.6M | −$14.6M | $5.4M |
| Key figures | ||||
| Total debt | $37.8M | $24.2M | — | $56.8M |
| Net cash (debt) | −$9.6M | −$15.5M | — | −$34.2M |
| Working capital | −$2.9M | −$16.5M | −$38.5M | $33.6M |
| Tangible book value | −$50.0M | −$21.6M | −$14.6M | $5.4M |
| Book value per share | −$2.13 | −$1.13 | −$0.77 | $0.35 |
| Shares outstanding | 20.8M | 19.2M | 19.0M | 15.3M |
| Current ratio | 0.96 | 0.69 | 0.47 | 1.89 |
| Quick ratio | 0.59 | 0.30 | 0.12 | 1.26 |
| Debt / equity | — | — | — | 10.48 |
| Equity / assets | −39.9% | −28.9% | −17.4% | 5.4% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash & short-term investments | $31.8M | $28.2M | $15.2M | $7.7M | $6.6M | $8.7M |
| Cash & equivalents | $31.6M | $28.2M | $15.2M | $7.7M | $6.6M | $8.7M |
| Short-term investments | $187,000 | — | — | — | — | — |
| Receivables | $13.2M | $13.3M | $11.5M | $14.5M | $10.7M | $7.0M |
| Inventory | $27.0M | $22.1M | $18.3M | $17.1M | $16.6M | $16.6M |
| Other current assets | $4.1M | $4.3M | $5.2M | $3.6M | $3.6M | $3.8M |
| Total current assets | $76.1M | $67.8M | $50.2M | $42.9M | $37.5M | $36.1M |
| Property, plant & equipment (net) | $26.2M | $30.8M | $27.2M | $28.5M | $28.5M | $31.4M |
| Goodwill & intangible assets | $5.3M | $5.5M | $3.6M | $3.9M | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $7.3M | $7.2M | $6.6M | $7.1M | $6.8M | $7.3M |
| Total assets | $114.8M | $111.5M | $87.7M | $82.4M | $72.8M | $74.9M |
| Liabilities | ||||||
| Accounts payable | $19.3M | $17.6M | $17.7M | $18.3M | $15.2M | $14.1M |
| Short-term debt | $28.7M | $28.7M | $28.4M | $12.1M | — | — |
| Deferred revenue | — | $10.0M | $13.8M | $12.4M | — | — |
| Total current liabilities | $75.9M | $70.8M | $73.1M | $57.2M | $51.7M | $52.6M |
| Long-term debt | $0 | $0 | $0 | $25.0M | $24.6M | $24.2M |
| Lease obligations | $11.1M | $12.5M | $7.5M | $8.6M | $9.3M | $10.8M |
| Other long-term liabilities | $9.2M | $85.1M | $7.0M | $7.5M | $4.6M | $5.8M |
| Total liabilities | $85.1M | $155.9M | $80.1M | $89.7M | $80.9M | $82.6M |
| Shareholders' equity | ||||||
| Common stock & paid-in capital | $36,000 | $31,000 | $24,000 | $20,000 | — | — |
| Retained earnings (deficit) | −$974.1M | −$974.2M | −$975.7M | −$976.9M | −$977.7M | −$977.0M |
| Minority interest | — | $0 | $70.9M | $32.0M | $13.9M | — |
| Total shareholders' equity | $29.7M | −$44.5M | −$63.3M | −$39.4M | −$22.0M | −$21.6M |
| Key figures | ||||||
| Total debt | $36.4M | $37.8M | $32.8M | $41.9M | $24.6M | $24.2M |
| Net cash (debt) | −$4.7M | −$9.6M | −$17.6M | −$34.2M | −$18.0M | −$15.5M |
| Working capital | $220,000 | −$2.9M | −$22.9M | −$14.2M | −$14.2M | −$16.5M |
| Tangible book value | $24.4M | −$50.0M | −$66.9M | −$43.2M | −$22.0M | −$21.6M |
| Book value per share | $0.87 | −$1.89 | −$3.01 | −$2.03 | −$1.14 | −$1.13 |
| Shares outstanding | 34.3M | 23.5M | 21.1M | 19.4M | 19.4M | 19.2M |
| Current ratio | 1.00 | 0.96 | 0.69 | 0.75 | 0.73 | 0.69 |
| Quick ratio | 0.59 | 0.59 | 0.37 | 0.39 | 0.34 | 0.30 |
| Debt / equity | 1.23 | — | — | — | — | — |
| Equity / assets | 25.9% | −39.9% | −72.2% | −47.8% | −30.3% | −28.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 31, 2026); data from EODHD.
CEPL financial position
At the end of fiscal 2026 (March 31, 2026), Capstone Energy Plus had total assets of $111.5 million (up 48.9% from a year earlier), total liabilities of $155.9 million and shareholders' equity of -$44.5 million. It held $28.2 million in cash and short-term investments against $37.8 million of debt, net debt of $9.6 million. Its current ratio was 0.96. In the latest quarter (ended June 30, 2026) total assets were $114.8 million and equity $29.7 million.
Related: CEPL income statement, CEPL cash flow statement, CEPL key metrics. See the CEPL stock overview for the latest quote and news.
CEPL balance sheet FAQ
What are Capstone Energy Plus's total assets?
Capstone Energy Plus reported total assets of $111.5 million at the end of fiscal 2026 (March 31, 2026), compared with $74.9 million a year earlier.
How much debt does Capstone Energy Plus have?
Capstone Energy Plus had $37.8 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Capstone Energy Plus have?
Capstone Energy Plus held $28.2 million in cash and short-term investments at the end of fiscal 2026; with $37.8 million of debt that is net debt of $9.6 million.
What is Capstone Energy Plus's book value?
Capstone Energy Plus's shareholders' equity (book value) was -$44.5 million at the end of fiscal 2026, or −$2.13 per share.
What is Capstone Energy Plus's current ratio?
Capstone Energy Plus had current assets of $67.8 million and current liabilities of $70.8 million, a current ratio of 0.96 (current liabilities exceed current assets).
How much goodwill does Capstone Energy Plus have?
Capstone Energy Plus carried $5.5 million of goodwill and intangible assets, 5.0% of total assets, at the end of fiscal 2026.