Columbia Sportswear Company (COLM) Balance Sheet
COLM balance sheet, 2025
December 31, 2025 · U.S. dollars$2.93B assets = $1.22B liabilities + $1.71B equity
Both columns are drawn to the same scale: what COLM owns equals what it owes plus shareholders’ equity. Hover a block for its value.
COLM financial health
Descriptive bands, not a rating. Fiscal 2025.
COLM balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $2.01B2016 | $2.93B2025 | +4.2%/yr | |
| Total liabilities | $432.4M2016 | $1.22B2025 | +12.2%/yr | |
| Shareholders’ equity | $1.58B2016 | $1.71B2025 | +0.9%/yr | |
| Cash & short-term investments | $551.9M2016 | $790.8M2025 | +4.1%/yr | |
| Total debt | $14.1M2016 | $477.7M2025 | +48.0%/yr | |
| Net cash (debt) | $537.8M2016 | $313.1M2025 | −$224.7M | |
| Working capital | $1.05B2016 | $1.21B2025 | +$162.5M | |
| Book value per share | $22.392016 | $31.232025 | +3.8%/yr | |
| Current ratio | 3.892016 | 2.592025 | −1.30 | |
| Debt / equity | 0.012016 | 0.282025 | +0.27 | |
| Shares outstanding | 70.6M2016 | 54.8M2025 | −2.8%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
COLM assets
COLM liabilities and equity
COLM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
COLM balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $790.8M | $815.5M | $764.5M | $431.0M | $894.5M | $791.9M | $687.7M | $700.6M | $768.1M | $551.9M |
| Cash & equivalents | $442.0M | $531.9M | $350.3M | $430.2M | $763.4M | $790.7M | $686.0M | $437.8M | $673.2M | $551.4M |
| Short-term investments | $348.8M | $283.6M | $414.2M | $722,000 | $131.1M | $1.2M | $1.7M | $262.8M | $95.0M | $472,000 |
| Receivables | $403.2M | $417.5M | $423.1M | $547.6M | $487.8M | $452.9M | $488.2M | $449.4M | $364.9M | $333.7M |
| Inventory | $689.5M | $690.5M | $746.3M | $1.03B | $645.4M | $556.5M | $606.0M | $521.8M | $457.9M | $488.0M |
| Other current assets | $89.1M | $85.1M | $80.8M | $129.9M | $86.3M | $54.2M | $93.9M | $93.5M | $58.6M | $38.5M |
| Total current assets | $1.97B | $2.01B | $2.01B | $2.14B | $2.11B | $1.86B | $1.88B | $1.77B | $1.65B | $1.41B |
| Property, plant & equipment (net) | $704.6M | $682.6M | $644.6M | $615.6M | $622.0M | $649.0M | $741.2M | $291.6M | $281.4M | $279.6M |
| Goodwill & intangible assets | $76.9M | $105.9M | $106.6M | $133.3M | $170.5M | $172.2M | $192.2M | $195.2M | $198.1M | $270.6M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $174.5M | $178.2M | $173.2M | $165.7M | $259.0M | $159.8M | $122.5M | $116.7M | $83.9M | $51.6M |
| Total assets | $2.93B | $2.98B | $2.94B | $3.05B | $3.17B | $2.84B | $2.93B | $2.37B | $2.21B | $2.01B |
| Liabilities | ||||||||||
| Accounts payable | $385.6M | $385.7M | $235.9M | $322.5M | $283.3M | $206.7M | $255.4M | $274.4M | $252.3M | $215.0M |
| Short-term debt | $88.5M | $75.9M | $71.1M | $68.7M | $67.4M | $65.5M | $64.0M | — | — | $14.1M |
| Deferred revenue | — | — | $17.6M | $94.2M | — | $96.1M | — | — | — | — |
| Total current liabilities | $760.8M | $766.5M | $596.6M | $738.7M | $680.4M | $552.6M | $630.9M | $572.9M | $453.6M | $362.9M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $14.1M |
| Lease obligations | $477.7M | $449.2M | $407.9M | $379.3M | $385.1M | $418.6M | $435.5M | — | — | — |
| Other long-term liabilities | $457.5M | $428.7M | $403.8M | $377.0M | $495.9M | $451.2M | $451.2M | $105.5M | $107.0M | $55.5M |
| Total liabilities | $1.22B | $1.20B | $1.00B | $1.12B | $1.18B | $1.00B | $1.08B | $678.4M | $560.6M | $432.4M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $1.71B | — | — | $12.7M | $1.99B | $20.2M | $4.9M | $1.67B | $45.8M | $53.8M |
| Retained earnings (deficit) | $1.78B | $1.84B | $1.98B | $1.95B | $1.99B | $1.81B | $1.85B | $1.68B | $1.59B | $1.53B |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$65.7M | −$63.2M | −$45.8M | −$30.6M | −$4.4M | $806,000 | −$4.4M | −$4.1M | −$8.9M | −$22.6M |
| Minority interest | — | — | — | — | — | — | — | $16.5M | $30.3M | $20.7M |
| Total shareholders' equity | $1.71B | $1.78B | $1.94B | $1.94B | $1.99B | $1.83B | $1.85B | $1.67B | $1.62B | $1.58B |
| Key figures | ||||||||||
| Total debt | $477.7M | $449.2M | $407.9M | $379.3M | $385.1M | $418.6M | $435.5M | — | — | $14.1M |
| Net cash (debt) | $313.1M | $366.3M | $356.6M | $51.7M | $509.5M | $373.3M | $252.2M | — | — | $537.8M |
| Working capital | $1.21B | $1.24B | $1.42B | $1.40B | $1.43B | $1.30B | $1.24B | $1.19B | $1.20B | $1.05B |
| Tangible book value | $1.63B | $1.67B | $1.83B | $1.80B | $1.82B | $1.66B | $1.66B | $1.48B | $1.42B | $1.31B |
| Book value per share | $31.23 | $30.43 | $31.56 | $30.74 | $29.95 | $27.45 | $27.00 | $23.78 | $23.02 | $22.39 |
| Shares outstanding | 54.8M | 58.5M | 61.4M | 63.0M | 66.4M | 66.8M | 68.5M | 70.4M | 70.5M | 70.6M |
| Current ratio | 2.59 | 2.62 | 3.38 | 2.89 | 3.11 | 3.36 | 2.97 | 3.08 | 3.64 | 3.89 |
| Quick ratio | 1.57 | 1.61 | 1.99 | 1.32 | 2.03 | 2.25 | 1.86 | 2.01 | 2.50 | 2.44 |
| Debt / equity | 0.28 | 0.25 | 0.21 | 0.20 | 0.19 | 0.23 | 0.24 | — | — | 0.01 |
| Equity / assets | 58.4% | 59.8% | 66.0% | 63.4% | 62.8% | 64.6% | 63.1% | 70.7% | 73.3% | 78.5% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $624.6M | $535.4M | $790.8M | $236.0M | $579.0M | $658.4M | $815.5M | $373.9M | $711.1M | $787.7M | $764.5M | $214.8M |
| Cash & equivalents | $532.3M | $319.3M | $442.0M | $228.8M | $427.8M | $323.3M | $531.9M | $306.7M | $341.8M | $418.5M | $350.3M | $213.3M |
| Short-term investments | $92.3M | $216.0M | $348.8M | $7.2M | $151.2M | $335.1M | $283.6M | $67.2M | $369.3M | $369.3M | $414.2M | $1.5M |
| Receivables | $271.3M | $368.3M | $403.2M | $610.5M | $290.6M | $387.9M | $417.5M | $581.7M | $222.6M | $366.4M | $423.1M | $686.8M |
| Inventory | $874.8M | $624.0M | $689.5M | $800.4M | $926.9M | $623.7M | $690.5M | $798.2M | $823.6M | $607.4M | $746.3M | $885.2M |
| Other current assets | $95.1M | $90.5M | $89.1M | $99.5M | $97.5M | $71.4M | $85.1M | $72.4M | $90.5M | $84.7M | $80.8M | $96.0M |
| Total current assets | $1.87B | $1.62B | $1.97B | $1.75B | $1.89B | $1.74B | $2.01B | $1.83B | $1.85B | $1.85B | $2.01B | $1.88B |
| Property, plant & equipment (net) | $678.1M | $696.0M | $704.6M | $712.0M | $716.1M | $690.7M | $682.6M | $655.8M | $638.2M | $639.0M | $644.6M | $622.6M |
| Goodwill & intangible assets | $76.9M | $76.9M | $76.9M | $76.9M | $105.9M | $105.9M | $105.9M | $105.9M | $105.9M | $106.2M | $106.6M | $132.0M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $177.1M | $172.5M | $174.5M | $177.3M | $174.4M | $169.5M | $178.2M | $172.8M | $168.9M | $170.8M | $173.2M | $161.5M |
| Total assets | $2.80B | $2.56B | $2.93B | $2.71B | $2.89B | $2.71B | $2.98B | $2.76B | $2.76B | $2.76B | $2.94B | $2.80B |
| Liabilities | ||||||||||||
| Accounts payable | $473.2M | $233.7M | $385.6M | $244.4M | $478.9M | $268.5M | $385.7M | $221.7M | $267.9M | $150.1M | $235.9M | $162.2M |
| Short-term debt | $84.0M | $84.7M | $88.5M | $82.7M | $78.5M | $76.3M | $75.9M | $73.0M | $72.1M | $71.5M | $71.1M | $72.7M |
| Deferred revenue | — | — | — | — | — | — | — | $6.1M | $2.8M | $8.7M | $17.6M | $7.3M |
| Total current liabilities | $748.5M | $527.1M | $760.8M | $592.7M | $761.3M | $558.8M | $766.5M | $566.9M | $544.4M | $447.3M | $596.6M | $526.0M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $461.2M | $472.6M | $477.7M | $480.3M | $481.2M | $456.9M | $449.2M | $421.8M | $411.4M | $411.9M | $407.9M | $396.2M |
| Other long-term liabilities | $447.8M | $454.5M | $457.5M | $463.9M | $475.2M | $438.9M | $428.7M | $406.3M | $392.4M | $405.5M | $403.8M | $377.7M |
| Total liabilities | $1.20B | $981.6M | $1.22B | $1.06B | $1.24B | $997.6M | $1.20B | $973.3M | $936.9M | $852.8M | $1.00B | $903.6M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $8.2M | — | $1.71B | — | — | — | — | — | — | $1.91B | — | — |
| Retained earnings (deficit) | $1.66B | $1.65B | $1.78B | $1.72B | $1.72B | $1.77B | $1.84B | $1.84B | $1.88B | $1.96B | $1.98B | $1.94B |
| Accumulated other comprehensive income | −$64.3M | −$64.6M | −$65.7M | −$66.1M | −$66.8M | −$61.5M | −$63.2M | −$49.4M | −$55.0M | −$51.2M | −$45.8M | −$47.4M |
| Total shareholders' equity | $1.60B | $1.58B | $1.71B | $1.66B | $1.65B | $1.71B | $1.78B | $1.79B | $1.82B | $1.91B | $1.94B | $1.90B |
| Key figures | ||||||||||||
| Total debt | $461.2M | $472.6M | $477.7M | $480.3M | $481.2M | $456.9M | $449.2M | $421.8M | $411.4M | $411.9M | $407.9M | $396.2M |
| Net cash (debt) | $163.4M | $62.8M | $313.1M | −$244.3M | $97.8M | $201.5M | $366.3M | −$47.8M | $299.7M | $375.9M | $356.6M | −$181.4M |
| Working capital | $1.12B | $1.09B | $1.21B | $1.15B | $1.13B | $1.18B | $1.24B | $1.26B | $1.30B | $1.40B | $1.42B | $1.36B |
| Tangible book value | $1.52B | $1.51B | $1.63B | $1.58B | $1.55B | $1.60B | $1.67B | $1.68B | $1.72B | $1.80B | $1.83B | $1.76B |
| Book value per share | $30.81 | $30.02 | $31.83 | $30.35 | $30.19 | $30.54 | $31.29 | $30.85 | $30.87 | $31.83 | $32.13 | $31.11 |
| Shares outstanding | 52.0M | 52.7M | 53.7M | 54.6M | 54.8M | 56.0M | 56.9M | 57.9M | 59.1M | 60.0M | 60.3M | 60.9M |
| Current ratio | 2.49 | 3.07 | 2.59 | 2.95 | 2.49 | 3.12 | 2.62 | 3.22 | 3.39 | 4.13 | 3.38 | 3.58 |
| Quick ratio | 1.20 | 1.71 | 1.57 | 1.43 | 1.14 | 1.87 | 1.61 | 1.69 | 1.72 | 2.58 | 1.99 | 1.71 |
| Debt / equity | 0.29 | 0.30 | 0.28 | 0.29 | 0.29 | 0.27 | 0.25 | 0.24 | 0.23 | 0.22 | 0.21 | 0.21 |
| Equity / assets | 57.2% | 61.7% | 58.4% | 61.0% | 57.2% | 63.2% | 59.8% | 64.7% | 66.1% | 69.1% | 66.0% | 67.7% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed February 25, 2026); data from EODHD.
COLM financial position
At the end of fiscal 2025 (December 31, 2025), Columbia Sportswear had total assets of $2.9 billion (down 1.6% from a year earlier), total liabilities of $1.2 billion and shareholders' equity of $1.7 billion. It held $790.8 million in cash and short-term investments against $477.7 million of debt, a net cash position of $313.1 million. Its current ratio was 2.59. In the latest quarter (ended June 30, 2026) total assets were $2.8 billion and equity $1.6 billion.
Related: COLM income statement, COLM cash flow statement, COLM key metrics. See the COLM stock overview for the latest quote and news.
COLM balance sheet FAQ
What are Columbia Sportswear's total assets?
Columbia Sportswear reported total assets of $2.9 billion at the end of fiscal 2025 (December 31, 2025), compared with $3.0 billion a year earlier.
How much debt does Columbia Sportswear have?
Columbia Sportswear had $477.7 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.28.
How much cash does Columbia Sportswear have?
Columbia Sportswear held $790.8 million in cash and short-term investments at the end of fiscal 2025; with $477.7 million of debt that is net cash of $313.1 million.
What is Columbia Sportswear's book value?
Columbia Sportswear's shareholders' equity (book value) was $1.7 billion at the end of fiscal 2025, or $31.23 per share.
What is Columbia Sportswear's current ratio?
Columbia Sportswear had current assets of $2.0 billion and current liabilities of $760.8 million, a current ratio of 2.59 (it can cover its short-term obligations).
How much goodwill does Columbia Sportswear have?
Columbia Sportswear carried $76.9 million of goodwill and intangible assets, 2.6% of total assets, at the end of fiscal 2025.