Eagle Financial Services Inc (EFSI) Balance Sheet
EFSI balance sheet, 2025
December 31, 2025 · U.S. dollars$1.89B assets = $1.70B liabilities + $188.8M equity
Both columns are drawn to the same scale: what EFSI owns equals what it owes plus shareholders’ equity. Hover a block for its value.
EFSI financial health
Descriptive bands, not a rating. Fiscal 2025.
EFSI balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $700.1M2016 | $1.89B2025 | +11.7%/yr | |
| Total liabilities | $620.7M2016 | $1.70B2025 | +11.8%/yr | |
| Shareholders’ equity | $79.4M2016 | $188.8M2025 | +10.1%/yr | |
| Cash & short-term investments | $154.4M2016 | $137.3M2025 | −1.3%/yr | |
| Total debt | $272,0002016 | $69.6M2025 | +85.2%/yr | |
| Net cash (debt) | $154.1M2016 | $67.7M2025 | −$86.4M | |
| Working capital | −$449.3M2016 | −$1.47B2025 | −$1.0B | |
| Book value per share | $22.572016 | $35.172025 | +5.1%/yr | |
| Debt / equity | 0.002016 | 0.372025 | +0.37 | |
| Shares outstanding | 3.5M2016 | 5.4M2025 | +4.8%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
EFSI assets
EFSI liabilities and equity
EFSI debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
EFSI balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $137.3M | $176.7M | $249.5M | $216.1M | $256.2M | $244.7M | $199.6M | $162.7M | $165.2M | $154.4M |
| Cash & equivalents | $13.9M | $175.7M | $112.1M | $66.5M | $63.8M | $79.7M | $33.4M | $18.4M | $32.7M | $35.1M |
| Short-term investments | $123.3M | $994,000 | $137.4M | $149.2M | $192.3M | $165.0M | $166.2M | $145.5M | $133.7M | $119.3M |
| Receivables | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $0 | $0 | $0 | $108,000 | $0 | $607,000 | $183,000 | $106,000 | $106,000 | $375,000 |
| Other current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $137.3M | $176.7M | $249.5M | $216.1M | $256.2M | $244.7M | $199.6M | $162.7M | $165.2M | $154.5M |
| Property, plant & equipment (net) | $14.9M | $14.3M | $18.1M | $18.1M | $18.2M | $18.7M | $19.3M | $19.1M | $19.6M | $20.2M |
| Goodwill & intangible assets | $0 | $0 | $153,000 | $684,000 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $28.5M | $121.3M | $137.4M | $158.4M | $193.4M | $829.2M | $165.0M | $144.3M | $132.6M | $119.3M |
| Other non-current assets | $1.71B | $1.55B | $1.42B | $1.22B | $835.3M | $37.5M | $493.4M | $473.6M | $448.4M | $406.2M |
| Total assets | $1.89B | $1.87B | $1.83B | $1.62B | $1.30B | $1.13B | $877.3M | $799.6M | $765.8M | $700.1M |
| Liabilities | ||||||||||
| Accounts payable | — | — | — | $1.26B | $1.18B | $1.01B | $771.4M | $702.9M | $663.3M | $603.6M |
| Short-term debt | — | $25.0M | $20.0M | $33.0M | — | — | — | $1.9M | $115,000 | $272,000 |
| Total current liabilities | $1.61B | $1.60B | $1.53B | $1.30B | $1.18B | $1.01B | $771.5M | $705.0M | $663.4M | $603.9M |
| Long-term debt | $69.6M | $124.5M | $174.4M | $204.4M | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | — | — | — | — | $4.1M | $3.7M | — | — | — |
| Other long-term liabilities | $22.8M | $22.6M | $16.5M | $13.6M | $15.5M | $12.0M | $9.4M | $7.0M | $18.5M | $16.9M |
| Total liabilities | $1.70B | $1.75B | $1.72B | $1.51B | $1.19B | $1.03B | $781.0M | $712.0M | $681.9M | $620.7M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $13.3M | $8.7M | $8.7M | $8.6M | $8.6M | $8.5M | $8.5M | $8.6M | $8.6M | $8.6M |
| Retained earnings (deficit) | $116.1M | $114.0M | $103.4M | $100.3M | $89.8M | $82.5M | $74.9M | $68.6M | $62.9M | $58.2M |
| Accumulated other comprehensive income | −$5.3M | −$18.6M | −$18.0M | −$20.4M | −$155,000 | $3.3M | $1.5M | −$1.6M | $310,000 | −$24,000 |
| Total shareholders' equity | $188.8M | $119.0M | $108.4M | $101.7M | $110.3M | $105.1M | $96.3M | $87.6M | $83.8M | $79.4M |
| Key figures | ||||||||||
| Total debt | $69.6M | $149.5M | $194.4M | $237.4M | — | $4.1M | $3.7M | $1.9M | $115,000 | $272,000 |
| Net cash (debt) | $67.7M | $27.2M | $55.1M | −$21.3M | — | $240.5M | $195.9M | $160.8M | $165.1M | $154.1M |
| Working capital | −$1.47B | −$1.42B | −$1.28B | −$1.08B | −$921.1M | −$768.4M | −$571.9M | −$542.3M | −$498.2M | −$449.3M |
| Tangible book value | $188.8M | $119.0M | $108.2M | $101.0M | $110.3M | $105.1M | $96.3M | $87.6M | $83.8M | $79.4M |
| Book value per share | $35.17 | $33.48 | $30.76 | $29.21 | $32.06 | $30.75 | $28.01 | $25.30 | $24.11 | $22.57 |
| Shares outstanding | 5.4M | 3.6M | 3.5M | 3.5M | 3.4M | 3.4M | 3.4M | 3.5M | 3.5M | 3.5M |
| Current ratio | 0.09 | 0.11 | 0.16 | 0.17 | 0.22 | 0.24 | 0.26 | 0.23 | 0.25 | 0.26 |
| Quick ratio | 0.09 | 0.11 | 0.16 | 0.17 | 0.22 | 0.24 | 0.26 | 0.23 | 0.25 | 0.26 |
| Debt / equity | 0.37 | 1.26 | 1.79 | 2.33 | — | 0.04 | 0.04 | 0.02 | 0.00 | 0.00 |
| Equity / assets | 10.0% | 6.4% | 5.9% | 6.3% | 8.5% | 9.3% | 11.0% | 11.0% | 10.9% | 11.3% |
| 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 | $132.6M | $14.5M | $137.3M | $226.7M | $298.8M | $217.2M | $176.7M | $307.7M | $190.7M | $200.1M | $249.5M | $197.2M |
| Cash & equivalents | $18.3M | $14.5M | $13.9M | $204.7M | $278.0M | $203.5M | $175.7M | $177.6M | $61.2M | $68.3M | $112.1M | $63.2M |
| Short-term investments | $114.3M | $115.4M | $123.3M | $22.0M | $20.8M | $13.7M | $994,000 | $130.1M | $129.5M | $131.9M | $137.4M | $134.0M |
| Receivables | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $132.6M | $14.5M | $137.3M | $226.7M | $298.8M | $217.2M | $176.7M | $307.7M | $190.7M | $200.1M | $249.5M | $197.2M |
| Property, plant & equipment (net) | $15.0M | $14.9M | $14.9M | $14.9M | $14.7M | $14.6M | $14.3M | $18.1M | $18.1M | $18.0M | $18.1M | $18.4M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $144,000 | $153,000 | $83,000 |
| Long-term investments | $20.9M | $115.4M | $28.5M | $22.0M | $20.8M | $13.7M | $121.3M | $130.1M | $129.5M | $131.9M | $137.4M | $134.0M |
| Other non-current assets | $1.68B | $1.69B | $1.71B | $1.67B | $1.70B | $1.66B | $1.55B | $1.43B | $1.45B | $1.43B | $1.42B | $1.45B |
| Total assets | $1.85B | $1.84B | $1.89B | $1.93B | $2.04B | $1.90B | $1.87B | $1.88B | $1.79B | $1.78B | $1.83B | $1.80B |
| Liabilities | ||||||||||||
| Short-term debt | $11,000 | $765,000 | — | $101,000 | $172,000 | $25.0M | $25.0M | $170.2M | $145.3M | $145.3M | $20.0M | $145.0M |
| Total current liabilities | $1.60B | $765,000 | $1.61B | $1.66B | $1.77B | $1.64B | $1.60B | $1.72B | $1.63B | $1.62B | $1.53B | $1.64B |
| Long-term debt | $29.6M | $29.6M | $69.6M | $69.6M | $69.5M | $69.5M | $124.5M | $29.5M | $29.5M | $39.5M | $49.4M | $29.4M |
| Other long-term liabilities | $21.9M | $1.62B | $22.8M | $22.2M | $19.2M | $19.7M | $22.6M | $18.2M | $15.9M | $16.4M | $141.5M | $27.5M |
| Total liabilities | $1.65B | $1.65B | $1.70B | $1.75B | $1.86B | $1.73B | $1.75B | $1.76B | $1.68B | $1.68B | $1.72B | $1.70B |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $13.3M | $13.3M | $13.3M | $13.3M | $13.3M | $13.3M | $8.7M | $8.7M | $8.7M | $8.7M | $8.7M | $8.7M |
| Retained earnings (deficit) | $121.5M | $118.2M | $116.1M | $113.4M | $109.5M | $105.9M | $114.0M | $108.9M | $106.6M | $104.4M | $103.4M | $102.1M |
| Accumulated other comprehensive income | −$6.1M | −$6.0M | −$5.3M | −$5.6M | −$7.3M | −$6.6M | −$18.6M | −$14.4M | −$18.8M | −$19.8M | −$18.0M | −$23.6M |
| Total shareholders' equity | $193.9M | $190.3M | $188.8M | $185.6M | $179.6M | $176.5M | $119.0M | $117.8M | $111.1M | $107.7M | $108.4M | $101.2M |
| Key figures | ||||||||||||
| Total debt | $29.6M | $39.3M | $69.6M | $69.7M | $69.7M | $94.5M | $149.5M | $199.7M | $174.8M | $184.8M | $194.4M | $174.4M |
| Net cash (debt) | $103.0M | −$24.8M | $67.7M | $157.0M | $229.1M | $122.7M | $27.2M | $107.9M | $15.9M | $15.3M | $55.1M | $22.8M |
| Working capital | −$1.47B | $13.7M | −$1.47B | −$1.43B | −$1.47B | −$1.42B | −$1.42B | −$1.41B | −$1.44B | −$1.42B | −$1.28B | −$1.45B |
| Tangible book value | $193.9M | $190.3M | $188.8M | $185.6M | $179.6M | $176.5M | $119.0M | $117.8M | $111.1M | $107.6M | $108.2M | $101.1M |
| Book value per share | $35.77 | $35.11 | $35.17 | $34.57 | $33.40 | $38.60 | $33.48 | $33.18 | $31.24 | $30.28 | $30.78 | $28.69 |
| Shares outstanding | 5.4M | 5.4M | 5.4M | 5.4M | 5.4M | 4.6M | 3.6M | 3.6M | 3.6M | 3.6M | 3.5M | 3.5M |
| Current ratio | 0.08 | 18.95 | 0.09 | 0.14 | 0.17 | 0.13 | 0.11 | 0.18 | 0.12 | 0.12 | 0.16 | 0.12 |
| Quick ratio | 0.08 | 18.95 | 0.09 | 0.14 | 0.17 | 0.13 | 0.11 | 0.18 | 0.12 | 0.12 | 0.16 | 0.12 |
| Debt / equity | 0.15 | 0.21 | 0.37 | 0.38 | 0.39 | 0.54 | 1.26 | 1.69 | 1.57 | 1.72 | 1.79 | 1.72 |
| Equity / assets | 10.5% | 10.4% | 10.0% | 9.6% | 8.8% | 9.3% | 6.4% | 6.3% | 6.2% | 6.0% | 5.9% | 5.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 16, 2026); data from EODHD.
EFSI financial position
At the end of fiscal 2025 (December 31, 2025), Eagle Financial Services had total assets of $1.9 billion (up 1.2% from a year earlier), total liabilities of $1.7 billion and shareholders' equity of $188.8 million. It held $137.3 million in cash and short-term investments against $69.6 million of debt, a net cash position of $67.7 million. Its current ratio was 0.09. In the latest quarter (ended June 30, 2026) total assets were $1.8 billion and equity $193.9 million.
Related: EFSI income statement, EFSI cash flow statement, EFSI key metrics. See the EFSI stock overview for the latest quote and news.
EFSI balance sheet FAQ
What are Eagle Financial Services's total assets?
Eagle Financial Services reported total assets of $1.9 billion at the end of fiscal 2025 (December 31, 2025), compared with $1.9 billion a year earlier.
How much debt does Eagle Financial Services have?
Eagle Financial Services had $69.6 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.37.
How much cash does Eagle Financial Services have?
Eagle Financial Services held $137.3 million in cash and short-term investments at the end of fiscal 2025; with $69.6 million of debt that is net cash of $67.7 million.
What is Eagle Financial Services's book value?
Eagle Financial Services's shareholders' equity (book value) was $188.8 million at the end of fiscal 2025, or $35.17 per share.
What is Eagle Financial Services's current ratio?
Eagle Financial Services had current assets of $137.3 million and current liabilities of $1.6 billion, a current ratio of 0.09 (current liabilities exceed current assets).