Foresight Autonomous Holdings Ltd. (FRSX) Balance Sheet
FRSX balance sheet, 2025
December 31, 2025 · U.S. dollars$8.4M assets = $3.2M liabilities + $5.1M equity
Both columns are drawn to the same scale: what FRSX owns equals what it owes plus shareholders’ equity. Hover a block for its value.
FRSX financial health
Descriptive bands, not a rating. Fiscal 2025.
FRSX balance sheet trends, 2016–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $5.2M2016 | $8.4M2025 | +5.4%/yr | |
| Total liabilities | $851,4012016 | $3.2M2025 | +16.0%/yr | |
| Shareholders’ equity | $4.4M2016 | $6.2M2025 | +4.0%/yr | |
| Cash & short-term investments | $3.8M2016 | $6.3M2025 | +5.8%/yr | |
| Total debt | $1.4M2019 | $1.5M2025 | +1.1%/yr | |
| Net cash (debt) | $8.7M2019 | $4.8M2025 | −$3.9M | |
| Working capital | $3.4M2016 | $4.8M2025 | +$1.3M | |
| Current ratio | 8.522016 | 3.302025 | −5.22 | |
| Debt / equity | 0.092019 | 0.242025 | +0.16 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
FRSX assets
FRSX liabilities and equity
FRSX debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
FRSX balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $6.3M | $7.2M | $16.1M | $26.4M | $45.6M | $44.0M | $10.1M | $16.0M | $24.2M | $3.8M |
| Cash & equivalents | $6.3M | $7.1M | $15.6M | $19.2M | $28.1M | $38.8M | $4.8M | $3.2M | $9.6M | $3.4M |
| Short-term investments | $25,999 | $71,000 | $474,000 | $7.2M | $17.5M | $5.2M | $5.3M | $12.9M | $14.6M | $428,950 |
| Receivables | $369,994 | $361,000 | $692,000 | $462,000 | $376,000 | $204,000 | $613,000 | $471,000 | $288,000 | $103,468 |
| Inventory | $0 | $0 | $1 | −$842,000 | $114,000 | −$401,000 | −$613,000 | −$207,000 | −$12.0M | −$389,955 |
| Other current assets | $145,998 | $332,000 | $245,999 | $1.3M | $285,000 | $598,000 | $613,000 | $207,000 | $12.2M | $389,955 |
| Total current assets | $6.8M | $7.8M | $17.0M | $27.3M | $46.4M | $44.4M | $10.7M | $16.5M | $24.7M | $3.9M |
| Property, plant & equipment (net) | $1.5M | $1.9M | $2.3M | $2.8M | $3.1M | $1.5M | $1.9M | $787,000 | $289,000 | $67,332 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $1.3M | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $2.8M | $4.0M | $4.1M | $6.7M | $7.6M | $3.1M | $1.3M |
| Other non-current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total assets | $8.4M | $9.7M | $19.3M | $32.9M | $53.5M | $49.9M | $19.3M | $24.9M | $28.0M | $5.2M |
| Liabilities | ||||||||||
| Accounts payable | $248,996 | $297,000 | $136,000 | $315,000 | $253,000 | $391,000 | $498,000 | $344,000 | $330,000 | $104,000 |
| Short-term debt | $339,000 | $289,000 | $468,000 | $527,000 | $587,000 | $427,000 | $411,000 | — | — | — |
| Total current liabilities | $2.1M | $1.7M | $2.2M | $2.6M | $2.7M | $2.0M | $2.0M | $1.3M | $1.1M | $457,026 |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $1.0M | $0 | $0 | $0 |
| Lease obligations | $1.5M | $1.6M | $1.6M | $2.0M | $2.7M | $1.3M | $1.4M | — | — | — |
| Other long-term liabilities | $1.2M | $1.3M | $1.2M | $1.5M | $2.1M | $853,000 | $0 | $0 | $2.1M | $394,374 |
| Total liabilities | $3.2M | $3.0M | $3.3M | $4.1M | $4.8M | $2.9M | $3.0M | $1.3M | $3.2M | $851,401 |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | — | — | — | — | — | — | $65.7M | $57.5M | $44.1M | $15.3M |
| Retained earnings (deficit) | −$142.9M | −$131.0M | −$119.9M | −$101.5M | −$79.8M | −$64.8M | −$49.4M | −$34.0M | −$19.3M | −$15.0M |
| Accumulated other comprehensive income | — | — | $0 | — | — | −$733,000 | −$485,000 | −$295,000 | $0 | $2.2M |
| Minority interest | −$1.1M | $664,000 | $603,000 | $453,000 | — | — | — | — | — | — |
| Total shareholders' equity | $6.2M | $6.1M | $15.4M | $28.3M | $48.4M | $47.0M | $16.3M | $23.6M | $24.8M | $4.4M |
| Key figures | ||||||||||
| Total debt | $1.5M | $1.6M | $1.6M | $2.0M | $2.7M | $1.3M | $1.4M | — | — | — |
| Net cash (debt) | $4.8M | $5.6M | $14.5M | $24.4M | $42.9M | $42.7M | $8.7M | — | — | — |
| Working capital | $4.8M | $6.1M | $14.9M | $24.7M | $43.7M | $42.4M | $8.7M | $15.2M | $23.5M | $3.4M |
| Tangible book value | $6.2M | $6.1M | $15.4M | $28.3M | $48.4M | $47.0M | $15.0M | $23.6M | $24.8M | $4.4M |
| Current ratio | 3.30 | 4.50 | 7.92 | 10.38 | 17.14 | 21.92 | 5.25 | 12.78 | 21.51 | 8.52 |
| Quick ratio | 3.23 | 4.31 | 7.81 | 10.19 | 17.00 | 21.82 | 5.25 | 12.78 | 21.34 | 8.52 |
| Debt / equity | 0.24 | 0.26 | 0.11 | 0.07 | 0.06 | 0.03 | 0.09 | — | — | — |
| Equity / assets | 74.6% | 62.2% | 79.7% | 86.1% | 90.5% | 94.1% | 84.2% | 94.8% | 88.5% | 83.7% |
| Jun '26 | Dec '25 | Sep '25 | Jun '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $7.0M | $6.3M | $6.3M | $6.4M | $7.2M | $8.9M | $12.0M | $14.8M | $16.1M | $14.1M |
| Cash & equivalents | $7.0M | $6.2M | $6.2M | $6.3M | $7.1M | $8.8M | $12.0M | $14.7M | $15.6M | $14.1M |
| Short-term investments | $15,000 | $26,000 | $26,000 | $25,000 | $71,000 | $15,000 | $20,000 | $38,000 | $474,000 | $2,000 |
| Receivables | $16,000 | $118,000 | $118,000 | $464,000 | $361,000 | $1.1M | $711,000 | $930,000 | $692,000 | $919,000 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | −$596,000 | −$689,000 | −$384,000 | −$919,000 |
| Other current assets | $381,000 | $451,000 | $451,000 | $50,000 | $332,000 | $98,000 | $692,000 | $787,000 | $630,000 | $1.0M |
| Total current assets | $7.4M | $6.8M | $6.8M | $6.9M | $7.8M | $10.0M | $12.8M | $15.8M | $17.0M | $15.1M |
| Property, plant & equipment (net) | $1.5M | $1.5M | $1.5M | $1.7M | $1.9M | $2.0M | $2.6M | $2.8M | $2.3M | $2.5M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $1.2M |
| Other non-current assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total assets | $8.9M | $8.4M | $8.4M | $8.5M | $9.7M | $12.1M | $15.4M | $18.6M | $19.3M | $18.8M |
| Liabilities | ||||||||||
| Accounts payable | $164,000 | $249,000 | $249,000 | $154,000 | $297,000 | $281,000 | $240,000 | $149,000 | $136,000 | $251,000 |
| Short-term debt | $432,000 | $339,000 | $339,000 | $348,000 | $289,000 | $314,000 | $388,000 | $396,000 | $468,000 | $443,000 |
| Total current liabilities | $2.0M | $2.1M | $2.1M | $1.7M | $1.7M | $2.2M | $2.2M | $2.1M | $2.2M | $2.3M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $1.6M | — | — | $1.6M | $1.6M | $1.6M | $2.1M | $2.2M | $1.6M | $1.7M |
| Other long-term liabilities | $1.1M | $1.2M | $1.2M | $1.2M | $1.3M | $1.3M | $1.7M | $1.8M | $1.2M | $1.2M |
| Total liabilities | $3.1M | $3.2M | $3.2M | $2.9M | $3.0M | $3.5M | $3.9M | $3.9M | $3.3M | $3.6M |
| Shareholders' equity | ||||||||||
| Retained earnings (deficit) | −$148.5M | −$142.9M | −$142.9M | −$137.1M | −$131.0M | −$127.9M | −$124.6M | −$121.4M | −$119.9M | −$116.3M |
| Accumulated other comprehensive income | — | — | — | — | — | — | $0 | — | $0 | — |
| Minority interest | −$1.3M | — | — | −$306,000 | $664,000 | — | — | — | — | — |
| Total shareholders' equity | $7.1M | $6.2M | $6.2M | $5.9M | $6.1M | $7.9M | $10.9M | $14.0M | $15.4M | $14.7M |
| Key figures | ||||||||||
| Total debt | $1.6M | $1.5M | $1.5M | $1.6M | $1.6M | $1.6M | $2.1M | $2.2M | $1.6M | $1.7M |
| Net cash (debt) | $5.5M | $4.8M | $4.8M | $4.8M | $5.6M | $7.2M | $9.9M | $12.6M | $14.5M | $12.4M |
| Working capital | $5.5M | $4.8M | $4.8M | $5.2M | $6.1M | $7.9M | $10.6M | $13.7M | $14.9M | $12.8M |
| Tangible book value | $7.1M | $6.2M | $6.2M | $5.9M | $6.1M | $7.9M | $10.9M | $14.0M | $15.4M | $14.7M |
| Book value per share | $2.38 | $5.57 | $4.70 | — | — | — | — | — | — | — |
| Shares outstanding | 3.0M | 1.1M | 1.3M | — | — | — | — | — | — | — |
| Current ratio | 3.73 | 3.30 | 3.30 | 4.02 | 4.50 | 4.61 | 5.79 | 7.52 | 7.92 | 6.45 |
| Quick ratio | 3.54 | 3.08 | 3.08 | 3.99 | 4.31 | 4.57 | 5.75 | 7.48 | 7.81 | 6.41 |
| Debt / equity | 0.22 | 0.24 | 0.24 | 0.26 | 0.26 | 0.21 | 0.19 | 0.16 | 0.11 | 0.11 |
| Equity / assets | 79.7% | 74.6% | 74.6% | 69.4% | 62.2% | 65.7% | 70.6% | 75.5% | 79.7% | 78.0% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 25, 2026); data from EODHD.
FRSX financial position
At the end of fiscal 2025 (December 31, 2025), Foresight Autonomous had total assets of $8.4 million (down 14.3% from a year earlier), total liabilities of $3.2 million and shareholders' equity of $6.2 million. It held $6.3 million in cash and short-term investments against $1.5 million of debt, a net cash position of $4.8 million. Its current ratio was 3.30. In the latest quarter (ended June 30, 2026) total assets were $8.9 million and equity $7.1 million.
Related: FRSX income statement, FRSX cash flow statement, FRSX key metrics. See the FRSX stock overview for the latest quote and news.
FRSX balance sheet FAQ
What are Foresight Autonomous's total assets?
Foresight Autonomous reported total assets of $8.4 million at the end of fiscal 2025 (December 31, 2025), compared with $9.7 million a year earlier.
How much debt does Foresight Autonomous have?
Foresight Autonomous had $1.5 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.24.
How much cash does Foresight Autonomous have?
Foresight Autonomous held $6.3 million in cash and short-term investments at the end of fiscal 2025; with $1.5 million of debt that is net cash of $4.8 million.
What is Foresight Autonomous's book value?
Foresight Autonomous's shareholders' equity (book value) was $6.2 million at the end of fiscal 2025.
What is Foresight Autonomous's current ratio?
Foresight Autonomous had current assets of $6.8 million and current liabilities of $2.1 million, a current ratio of 3.30 (it can cover its short-term obligations).