Optical Cable Corporation (OCC) Balance Sheet
OCC balance sheet, FY2025
October 31, 2025 · U.S. dollars$40.1M assets = $18.5M liabilities + $21.6M equity
Both columns are drawn to the same scale: what OCC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
OCC financial health
Descriptive bands, not a rating. Fiscal FY2025.
OCC balance sheet trends, FY2016–FY2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $40.7MFY2016 | $40.1MFY2025 | −0.2%/yr | |
| Total liabilities | $15.9MFY2016 | $18.5MFY2025 | +1.7%/yr | |
| Shareholders’ equity | $24.8MFY2016 | $21.6MFY2025 | −1.5%/yr | |
| Cash & short-term investments | $1.9MFY2016 | $237,508FY2025 | −20.5%/yr | |
| Total debt | $11.9MFY2016 | $11.5MFY2025 | −0.4%/yr | |
| Net cash (debt) | −$10.1MFY2016 | −$11.3MFY2025 | −$1.2M | |
| Working capital | $22.2MFY2016 | $13.9MFY2025 | −$8.3M | |
| Book value per share | $3.84FY2016 | $2.68FY2025 | −3.9%/yr | |
| Current ratio | 6.38FY2016 | 1.82FY2025 | −4.55 | |
| Debt / equity | 0.48FY2016 | 0.53FY2025 | +0.05 | |
| Shares outstanding | 6.4MFY2016 | 8.0MFY2025 | +2.5%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
OCC assets
OCC liabilities and equity
OCC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
OCC balance sheet
| FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | FY2016 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $237,508 | $244,247 | $1.5M | $216,000 | $132,000 | $141,000 | $537,000 | $177,000 | $891,000 | $1.9M |
| Cash & equivalents | $237,508 | $244,247 | $1.5M | $216,000 | $132,000 | $141,000 | $537,000 | $177,000 | $891,000 | $1.9M |
| Short-term investments | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Receivables | $10.3M | $11.0M | $9.2M | $11.0M | $10.6M | $7.6M | $10.3M | $12.9M | $9.0M | $9.0M |
| Inventory | $19.8M | $18.7M | $23.8M | $19.4M | $16.3M | $17.1M | $18.1M | $17.5M | $16.8M | $15.0M |
| Other current assets | $416,042 | $618,940 | $595,469 | $539,805 | $549,544 | $472,518 | $399,403 | $500,159 | $418,362 | $431,927 |
| Total current assets | $30.8M | $30.6M | $35.0M | $31.2M | $27.6M | $25.3M | $29.4M | $31.0M | $27.1M | $26.3M |
| Property, plant & equipment (net) | $6.6M | $6.9M | $7.9M | $7.4M | $7.9M | $8.8M | $10.0M | $11.2M | $12.2M | $13.4M |
| Goodwill & intangible assets | $481,225 | $513,955 | $566,197 | $618,142 | $646,860 | $665,731 | $659,280 | $635,035 | $624,264 | $575,010 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $25,003 | $0 | $0 | $0 |
| Other non-current assets | $2.2M | $2.4M | $397,252 | $1.4M | $1.8M | $1.8M | $32,494 | $211,326 | $201,044 | $369,832 |
| Total assets | $40.1M | $40.4M | $43.9M | $40.6M | $37.9M | $36.6M | $40.1M | $43.1M | $40.1M | $40.7M |
| Liabilities | ||||||||||
| Accounts payable | $6.3M | $3.1M | $5.3M | $4.9M | $3.8M | $2.4M | $5.3M | $3.1M | $2.4M | $2.6M |
| Short-term debt | $8.7M | $8.8M | $52,624 | $338,094 | $744,372 | $1.9M | $6.4M | $260,954 | $250,726 | $294,214 |
| Deferred revenue | — | — | — | $18,205 | $13,509 | $13,837 | −$27 | $157 | $123 | −$109 |
| Total current liabilities | $16.9M | $15.1M | $7.8M | $7.5M | $6.2M | $6.3M | $13.6M | $7.0M | $4.2M | $4.1M |
| Long-term debt | $0 | $2.6M | $10.9M | $10.2M | $8.0M | $13.2M | $5.2M | $9.2M | $12.1M | $5.0M |
| Other long-term liabilities | $1.6M | $1.8M | $441,838 | $724,829 | $1.5M | $1.8M | $71,332 | $100,370 | $133,393 | $6.8M |
| Total liabilities | $18.5M | $19.5M | $19.2M | $18.4M | $15.7M | $21.3M | $18.9M | $16.3M | $16.4M | $15.9M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $15.7M | $15.5M | $15.1M | $14.6M | $14.3M | $14.0M | $13.9M | $13.8M | $11.8M | $11.1M |
| Retained earnings (deficit) | $763,213 | $5.4M | $9.6M | $7.5M | $7.9M | $1.3M | $7.4M | $13.0M | $11.9M | $13.7M |
| Treasury stock | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Accumulated other comprehensive income | — | — | — | $0 | — | $0 | $0 | −$28.6M | −$27.5M | −$26.1M |
| Minority interest | — | — | — | — | — | — | — | $0 | $0 | $0 |
| Total shareholders' equity | $21.6M | $20.8M | $24.7M | $22.2M | $22.2M | $15.3M | $21.2M | $26.8M | $23.7M | $24.8M |
| Key figures | ||||||||||
| Total debt | $11.5M | $12.9M | $11.0M | $10.5M | $8.3M | $15.1M | $11.6M | $9.4M | $12.4M | $11.9M |
| Net cash (debt) | −$11.3M | −$12.7M | −$9.5M | −$10.3M | −$8.2M | −$15.0M | −$11.0M | −$9.2M | −$11.5M | −$10.1M |
| Working capital | $13.9M | $15.5M | $27.3M | $23.7M | $21.4M | $19.1M | $15.8M | $24.0M | $22.9M | $22.2M |
| Tangible book value | $21.1M | $20.3M | $24.2M | $21.5M | $21.6M | $14.6M | $20.6M | $26.2M | $23.1M | $24.2M |
| Book value per share | $2.68 | $2.69 | $3.14 | $2.95 | $2.93 | $2.07 | $2.88 | $3.53 | $3.62 | $3.84 |
| Shares outstanding | 8.0M | 7.7M | 7.9M | 7.5M | 7.6M | 7.4M | 7.4M | 7.6M | 6.5M | 6.4M |
| Current ratio | 1.82 | 2.02 | 4.51 | 4.17 | 4.47 | 4.04 | 2.16 | 4.42 | 6.46 | 6.38 |
| Quick ratio | 0.63 | 0.74 | 1.37 | 1.50 | 1.74 | 1.24 | 0.80 | 1.86 | 2.36 | 2.63 |
| Debt / equity | 0.53 | 0.62 | 0.44 | 0.48 | 0.37 | 0.99 | 0.54 | 0.35 | 0.52 | 0.48 |
| Equity / assets | 53.9% | 51.6% | 56.3% | 54.6% | 58.6% | 41.7% | 53.0% | 62.2% | 59.0% | 60.9% |
| Jul '26 | Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $297,193 | $145,600 | $125,867 | $238,000 | $421,414 | $894,281 | $128,307 | $244,247 | $796,735 | $1.1M | $220,980 | $1.5M |
| Cash & equivalents | $297,193 | $145,600 | $125,867 | $238,000 | $421,414 | $894,281 | $128,307 | $244,247 | $796,735 | $1.1M | $220,980 | $1.5M |
| Receivables | $11.9M | $11.1M | $8.1M | $10.3M | $11.1M | $9.1M | $8.2M | $11.0M | $8.7M | $8.4M | $8.0M | $9.2M |
| Inventory | $22.9M | $21.3M | $20.9M | $19.8M | $18.7M | $19.1M | $19.1M | $18.7M | $19.3M | $21.5M | $23.0M | $23.8M |
| Other current assets | $450,002 | $434,270 | $496,671 | $435,000 | $478,125 | $511,500 | $588,038 | $618,940 | $424,239 | $483,909 | $645,913 | $595,469 |
| Total current assets | $35.6M | $32.9M | $29.6M | $30.8M | $30.7M | $29.6M | $28.0M | $30.6M | $29.2M | $31.5M | $31.8M | $35.0M |
| Property, plant & equipment (net) | $6.6M | $6.5M | $6.6M | $6.6M | $6.6M | $6.7M | $6.8M | $6.9M | $7.0M | $7.5M | $7.6M | $7.1M |
| Goodwill & intangible assets | $467,739 | $481,507 | $493,338 | $481,225 | $489,863 | $490,333 | $503,848 | $513,955 | $527,047 | $539,168 | $552,683 | $566,197 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $2.2M | $2.4M | $2.1M | $2.2M | $2.4M | $2.3M | $2.5M | $2.4M | $895,847 | $405,454 | $463,821 | $1.1M |
| Total assets | $44.9M | $42.4M | $38.8M | $40.1M | $40.2M | $39.1M | $37.8M | $40.4M | $37.6M | $39.9M | $40.5M | $43.9M |
| Liabilities | ||||||||||||
| Accounts payable | $6.2M | $6.1M | $6.7M | $6.3M | $5.5M | $7.3M | $6.3M | $5.2M | $5.0M | $5.0M | $4.6M | $5.3M |
| Short-term debt | $6.9M | $7.9M | $7.6M | $2.6M | $3.1M | $6.6M | $5.7M | $8.4M | $55,958 | $412,027 | $470,373 | $52,624 |
| Deferred revenue | — | — | — | — | — | — | — | — | −$5.3M | $34,778 | $29,721 | — |
| Total current liabilities | $16.4M | $15.8M | $16.2M | $16.9M | $17.0M | $15.7M | $13.6M | $15.1M | $7.0M | $7.1M | $6.7M | $7.8M |
| Long-term debt | $2.6M | $2.6M | $0 | $0 | $0 | $2.5M | $2.6M | $2.6M | $9.9M | $10.6M | $10.1M | $10.9M |
| Other long-term liabilities | $1.6M | $1.7M | $1.5M | $1.6M | $1.8M | $1.7M | $1.9M | $1.8M | $402,673 | $266,197 | $342,491 | $441,838 |
| Total liabilities | $20.6M | $20.2M | $17.7M | $18.5M | $18.7M | $20.0M | $18.1M | $19.5M | $17.2M | $18.0M | $17.1M | $19.2M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $15.9M | $15.7M | $15.7M | $15.7M | $15.7M | $15.5M | $15.5M | $15.5M | $15.4M | $15.3M | $15.2M | $15.1M |
| Retained earnings (deficit) | −$1.2M | −$525,362 | $2.5M | $763,213 | $2.6M | $3.6M | $4.3M | $5.4M | $5.0M | $6.6M | $8.2M | $9.6M |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | — | $0 | $0 | — | — |
| Total shareholders' equity | $24.3M | $22.2M | $21.1M | $21.6M | $21.4M | $19.1M | $19.7M | $20.8M | $20.4M | $21.8M | $23.3M | $24.7M |
| Key figures | ||||||||||||
| Total debt | $11.1M | $12.2M | $9.0M | $2.6M | $2.6M | $9.1M | $8.3M | $10.9M | $9.9M | $11.3M | $10.8M | $11.0M |
| Net cash (debt) | −$10.8M | −$12.0M | −$8.9M | −$2.3M | −$2.2M | −$8.2M | −$8.1M | −$10.7M | −$9.1M | −$10.2M | −$10.6M | −$9.5M |
| Working capital | $19.2M | $17.1M | $13.5M | $13.9M | $13.7M | $13.9M | $14.4M | $15.5M | $22.2M | $24.3M | $25.1M | $27.3M |
| Tangible book value | $23.8M | $21.8M | $20.6M | $21.1M | $20.9M | $18.6M | $19.2M | $20.3M | $19.8M | $21.3M | $22.8M | $24.2M |
| Book value per share | $2.74 | $2.51 | $2.38 | $2.43 | $2.55 | $2.45 | $2.55 | $2.69 | $2.63 | $2.83 | $3.01 | $3.25 |
| Shares outstanding | 8.9M | 8.9M | 8.9M | 8.9M | 8.4M | 7.8M | 7.7M | 7.7M | 7.7M | 7.7M | 7.8M | 7.6M |
| Current ratio | 2.17 | 2.08 | 1.83 | 1.82 | 1.81 | 1.89 | 2.06 | 2.02 | 4.18 | 4.41 | 4.73 | 4.51 |
| Quick ratio | 0.74 | 0.71 | 0.51 | 0.62 | 0.68 | 0.64 | 0.61 | 0.74 | 1.36 | 1.33 | 1.21 | 1.37 |
| Debt / equity | 0.46 | 0.55 | 0.43 | 0.12 | 0.12 | 0.48 | 0.42 | 0.53 | 0.49 | 0.52 | 0.46 | 0.44 |
| Equity / assets | 54.1% | 52.4% | 54.4% | 53.9% | 53.4% | 48.9% | 52.2% | 51.6% | 54.1% | 54.8% | 57.7% | 56.3% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed December 18, 2025); data from EODHD.
OCC financial position
At the end of fiscal 2025 (October 31, 2025), Optical Cable had total assets of $40.1 million (down 0.7% from a year earlier), total liabilities of $18.5 million and shareholders' equity of $21.6 million. It held $0.2 million in cash and short-term investments against $11.5 million of debt, net debt of $11.3 million. Its current ratio was 1.82. In the latest quarter (ended July 31, 2026) total assets were $44.9 million and equity $24.3 million.
Related: OCC income statement, OCC cash flow statement, OCC key metrics. See the OCC stock overview for the latest quote and news.
OCC balance sheet FAQ
What are Optical Cable's total assets?
Optical Cable reported total assets of $40.1 million at the end of fiscal 2025 (October 31, 2025), compared with $40.4 million a year earlier.
How much debt does Optical Cable have?
Optical Cable had $11.5 million of total debt at the end of fiscal 2025, including short-term borrowings. Its debt-to-equity ratio was 0.53.
How much cash does Optical Cable have?
Optical Cable held $0.2 million in cash and short-term investments at the end of fiscal 2025; with $11.5 million of debt that is net debt of $11.3 million.
What is Optical Cable's book value?
Optical Cable's shareholders' equity (book value) was $21.6 million at the end of fiscal 2025, or $2.68 per share.
What is Optical Cable's current ratio?
Optical Cable had current assets of $30.8 million and current liabilities of $16.9 million, a current ratio of 1.82 (it can cover its short-term obligations).
How much goodwill does Optical Cable have?
Optical Cable carried $0.5 million of goodwill and intangible assets, 1.2% of total assets, at the end of fiscal 2025.