OSI Systems, Inc. (OSIS) Balance Sheet
OSIS balance sheet, FY2026
June 30, 2026 · U.S. dollars$2.50B assets = $1.67B liabilities + $833.0M equity
Both columns are drawn to the same scale: what OSIS owns equals what it owes plus shareholders’ equity. Hover a block for its value.
OSIS financial health
Current ratio3.15
Comfortable · current assets cover current liabilities 3.15×
Debt / equity1.20
Moderate leverage · $1.20 of debt for each $1 of equity
Equity / assets33.3%
Balanced · of assets funded by shareholders
Cash / debt35.9%
Low cash cover · cash & short-term investments vs total debt
Goodwill & intangibles23.9%
Mostly tangible · of total assets
Descriptive bands, not a rating. Fiscal FY2026.
OSIS balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $1.23BFY2017 | $2.50BFY2026 | +8.2%/yr | |
| Total liabilities | $660.9MFY2017 | $1.67BFY2026 | +10.8%/yr | |
| Shareholders’ equity | $569.2MFY2017 | $833.0MFY2026 | +4.3%/yr | |
| Cash & short-term investments | $169.7MFY2017 | $359.8MFY2026 | +8.7%/yr | |
| Total debt | $347.1MFY2017 | $1.00BFY2026 | +12.5%/yr | |
| Net cash (debt) | −$177.5MFY2017 | −$641.2MFY2026 | −$463.7M | |
| Working capital | $306.9MFY2017 | $1.10BFY2026 | +$793.7M | |
| Book value per share | $28.91FY2017 | $48.20FY2026 | +5.8%/yr | |
| Current ratio | 1.89FY2017 | 3.15FY2026 | +1.27 | |
| Debt / equity | 0.61FY2017 | 1.20FY2026 | +0.59 | |
| Shares outstanding | 19.7MFY2017 | 17.3MFY2026 | −1.4%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
OSIS assets
Cash & ST investmentsReceivablesInventoryOther currentPP&EGoodwill & intangiblesLT investmentsOther non-current
OSIS liabilities and equity
Current liabilitiesLong-term debtOther long-term liabilitiesEquity
OSIS debt vs cash
Total debtCash & ST investmentsNet cash (debt)
Debt includes short- and long-term borrowings and, where reported, lease obligations.
OSIS balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $359.8M | $106.4M | $95.4M | $76.8M | $64.2M | $80.6M | $76.1M | $96.3M | $84.8M | $169.7M |
| Cash & equivalents | $359.8M | $106.4M | $95.4M | $76.8M | $64.2M | $80.6M | $76.1M | $96.3M | $84.8M | $169.7M |
| Short-term investments | — | — | — | — | — | — | — | — | $0 | $0 |
| Receivables | $764.6M | $837.7M | $648.2M | $380.8M | $308.0M | $301.0M | $269.8M | $238.4M | $210.7M | $206.5M |
| Inventory | $415.6M | $407.2M | $397.9M | $338.0M | $333.9M | $294.2M | $241.2M | $273.7M | $313.6M | $248.5M |
| Other current assets | $71.7M | $71.5M | $74.1M | $44.3M | $40.1M | $33.5M | $30.5M | $32.4M | $41.6M | $28.3M |
| Total current assets | $1.61B | $1.42B | $1.22B | $839.9M | $746.1M | $709.4M | $617.7M | $640.9M | $650.7M | $653.0M |
| Property, plant & equipment (net) | $129.9M | $126.7M | $114.0M | $141.6M | $149.1M | $141.4M | $155.9M | $127.4M | $115.5M | $141.5M |
| Goodwill & intangible assets | $599.0M | $570.7M | $491.0M | $490.4M | $474.7M | $447.9M | $438.9M | $440.1M | $434.2M | $360.6M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $161.8M | $121.0M | $115.5M | $83.9M | $73.1M | $85.6M | $56.1M | $56.5M | $55.3M | $75.0M |
| Total assets | $2.50B | $2.24B | $1.94B | $1.56B | $1.44B | $1.38B | $1.27B | $1.26B | $1.26B | $1.23B |
| Liabilities | ||||||||||
| Accounts payable | $169.0M | $205.2M | $191.1M | $139.0M | $125.2M | $141.3M | $84.9M | $93.5M | $106.9M | $76.1M |
| Short-term debt | $2.5M | $197.8M | $401.9M | $232.9M | $314.3M | $8.3M | $68.5M | $88.8M | $115.3M | $105.4M |
| Deferred revenue | $133.4M | $146.0M | $53.4M | $21.2M | $19.9M | $38.5M | $28.2M | $43.2M | $55.8M | $37.9M |
| Total current liabilities | $511.1M | $696.9M | $814.6M | $571.7M | $614.0M | $344.8M | $330.1M | $382.0M | $443.3M | $346.1M |
| Long-term debt | $998.5M | $463.5M | $129.4M | $136.5M | $48.7M | $276.4M | $267.1M | $257.8M | $249.0M | $241.8M |
| Other long-term liabilities | $159.8M | $129.7M | $128.5M | $121.3M | $142.1M | $123.4M | $99.2M | $73.4M | $74.0M | $73.0M |
| Total liabilities | $1.67B | $1.29B | $1.07B | $829.5M | $804.7M | $744.5M | $696.4M | $713.1M | $766.3M | $660.9M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $17,000 | $29.8M | $24.3M | $9.8M | $17,000 | $105.7M | $122.6M | $168.9M | $169.5M | $222.5M |
| Retained earnings (deficit) | $852.1M | $942.3M | $861.2M | $736.0M | $663.9M | $548.8M | $474.8M | $399.5M | $334.7M | $363.9M |
| Treasury stock | — | — | — | — | — | — | — | — | $0 | $0 |
| Accumulated other comprehensive income | −$19.2M | −$20.9M | −$22.0M | −$19.6M | −$25.5M | −$14.7M | −$25.2M | −$16.7M | −$14.8M | −$17.2M |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | $833.0M | $951.1M | $863.5M | $726.2M | $638.4M | $639.8M | $572.2M | $551.7M | $489.4M | $569.2M |
| Key figures | ||||||||||
| Total debt | $1.00B | $682.3M | $552.4M | $393.1M | $393.3M | $301.1M | $355.2M | $346.6M | $364.2M | $347.1M |
| Net cash (debt) | −$641.2M | −$575.9M | −$457.0M | −$316.3M | −$329.1M | −$220.5M | −$279.1M | −$250.2M | −$279.4M | −$177.5M |
| Working capital | $1.10B | $725.9M | $400.9M | $268.2M | $132.2M | $364.6M | $287.6M | $258.9M | $207.4M | $306.9M |
| Tangible book value | $233.9M | $380.4M | $372.5M | $235.8M | $163.7M | $191.9M | $133.2M | $111.7M | $55.2M | $208.6M |
| Book value per share | $48.20 | $55.37 | $49.76 | $42.24 | $35.73 | $34.80 | $30.76 | $29.47 | $26.33 | $28.91 |
| Shares outstanding | 17.3M | 17.2M | 17.4M | 17.2M | 17.9M | 18.4M | 18.6M | 18.7M | 18.6M | 19.7M |
| Current ratio | 3.15 | 2.04 | 1.49 | 1.47 | 1.22 | 2.06 | 1.87 | 1.68 | 1.47 | 1.89 |
| Quick ratio | 2.20 | 1.35 | 0.91 | 0.80 | 0.61 | 1.11 | 1.05 | 0.88 | 0.67 | 1.09 |
| Debt / equity | 1.20 | 0.72 | 0.64 | 0.54 | 0.62 | 0.47 | 0.62 | 0.63 | 0.74 | 0.61 |
| Equity / assets | 33.3% | 42.4% | 44.6% | 46.7% | 44.2% | 46.2% | 45.1% | 43.6% | 39.0% | 46.3% |
| 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 | $359.8M | $345.2M | $336.7M | $124.4M | $106.4M | $95.8M | $101.6M | $85.1M | $95.4M | $101.4M | $127.3M | $82.6M |
| Cash & equivalents | $359.8M | $345.2M | $336.7M | $124.4M | $106.4M | $95.8M | $101.6M | $85.1M | $95.4M | $101.4M | $127.3M | $82.6M |
| Receivables | $764.6M | $870.5M | $833.2M | $828.2M | $837.7M | $672.2M | $703.9M | $687.6M | $648.2M | $503.8M | $370.2M | $323.8M |
| Inventory | $415.6M | $435.3M | $452.6M | $454.0M | $407.2M | $439.0M | $441.8M | $456.0M | $397.9M | $442.8M | $445.8M | $418.8M |
| Other current assets | $71.7M | $66.4M | $64.4M | $70.8M | $71.5M | $65.6M | $77.2M | $81.3M | $74.1M | $71.2M | $59.8M | $46.9M |
| Total current assets | $1.61B | $1.72B | $1.69B | $1.48B | $1.42B | $1.27B | $1.32B | $1.31B | $1.22B | $1.12B | $1.00B | $872.1M |
| Property, plant & equipment (net) | $129.9M | $125.8M | $128.5M | $128.3M | $126.7M | $124.4M | $124.0M | $124.6M | $114.0M | $139.2M | $110.2M | $141.7M |
| Goodwill & intangible assets | $599.0M | $568.4M | $569.1M | $568.3M | $570.7M | $566.2M | $564.1M | $564.7M | $491.0M | $494.2M | $496.2M | $488.6M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $161.8M | $142.9M | $137.8M | $125.1M | $121.0M | $117.9M | $118.2M | $114.2M | $115.5M | $78.5M | $117.0M | $86.0M |
| Total assets | $2.50B | $2.55B | $2.52B | $2.30B | $2.24B | $2.08B | $2.13B | $2.11B | $1.94B | $1.83B | $1.73B | $1.59B |
| Liabilities | ||||||||||||
| Accounts payable | $169.0M | $200.9M | $212.7M | $217.0M | $281.3M | $173.1M | $183.8M | $191.9M | $191.1M | $172.1M | $163.7M | $164.4M |
| Short-term debt | $2.5M | $3.8M | $5.1M | $257.5M | $198.5M | $174.7M | $254.1M | $277.0M | $401.9M | $366.6M | $333.7M | $253.1M |
| Deferred revenue | $133.4M | $60.0M | $156.7M | $154.5M | $146.0M | $62.9M | $76.5M | $64.0M | $53.4M | $111.7M | $40.3M | $31.9M |
| Total current liabilities | $511.1M | $529.2M | $535.4M | $791.7M | $696.9M | $604.0M | $703.7M | $712.5M | $814.6M | $761.7M | $700.4M | $611.6M |
| Long-term debt | $998.5M | $998.7M | $998.9M | $436.8M | $463.5M | $465.1M | $466.6M | $468.1M | $129.4M | $131.2M | $132.8M | $134.7M |
| Other long-term liabilities | $159.8M | $132.2M | $142.5M | $124.7M | $129.7M | $132.7M | $134.8M | $146.4M | $128.5M | $124.8M | $122.9M | $117.6M |
| Total liabilities | $1.67B | $1.66B | $1.68B | $1.35B | $1.29B | $1.20B | $1.31B | $1.33B | $1.07B | $1.02B | $956.0M | $864.0M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $17,000 | $13.0M | $2.5M | $4.4M | $29.8M | $19.8M | $8.9M | $17,000 | $24.3M | $16.7M | $7.3M | $17,000 |
| Retained earnings (deficit) | $852.1M | $902.2M | $862.0M | $962.8M | $942.3M | $889.5M | $848.4M | $810.6M | $861.2M | $816.6M | $782.5M | $746.0M |
| Accumulated other comprehensive income | −$19.2M | −$20.9M | −$19.0M | −$21.2M | −$20.9M | −$30.0M | −$31.5M | −$24.1M | −$22.0M | −$19.8M | −$19.4M | −$21.5M |
| Total shareholders' equity | $833.0M | $894.3M | $845.5M | $946.0M | $951.1M | $879.3M | $825.8M | $786.5M | $863.5M | $813.4M | $770.4M | $724.5M |
| Key figures | ||||||||||||
| Total debt | $1.00B | $1.00B | $1.00B | $694.3M | $682.3M | $661.1M | $740.7M | $765.1M | $552.4M | $517.9M | $489.1M | $411.3M |
| Net cash (debt) | −$641.2M | −$657.3M | −$667.2M | −$569.9M | −$575.9M | −$565.3M | −$639.1M | −$680.0M | −$457.0M | −$416.5M | −$361.8M | −$328.7M |
| Working capital | $1.10B | $1.19B | $1.15B | $685.8M | $725.9M | $668.6M | $620.9M | $597.5M | $400.9M | $357.6M | $302.7M | $260.5M |
| Tangible book value | $233.9M | $325.9M | $276.3M | $377.6M | $380.4M | $313.1M | $261.7M | $221.8M | $372.5M | $319.2M | $274.2M | $235.8M |
| Book value per share | $48.20 | $51.36 | $48.40 | $54.14 | $54.62 | $51.25 | $48.46 | $46.12 | $49.33 | $46.68 | $44.53 | $42.18 |
| Shares outstanding | 17.3M | 17.4M | 17.5M | 17.5M | 17.4M | 17.2M | 17.0M | 17.1M | 17.5M | 17.4M | 17.3M | 17.2M |
| Current ratio | 3.15 | 3.25 | 3.15 | 1.87 | 2.04 | 2.11 | 1.88 | 1.84 | 1.49 | 1.47 | 1.43 | 1.43 |
| Quick ratio | 2.20 | 2.30 | 2.19 | 1.20 | 1.35 | 1.27 | 1.14 | 1.08 | 0.91 | 0.79 | 0.71 | 0.66 |
| Debt / equity | 1.20 | 1.12 | 1.19 | 0.73 | 0.72 | 0.75 | 0.90 | 0.97 | 0.64 | 0.64 | 0.63 | 0.57 |
| Equity / assets | 33.3% | 35.0% | 33.5% | 41.1% | 42.4% | 42.3% | 38.8% | 37.2% | 44.6% | 44.4% | 44.6% | 45.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed August 21, 2026); data from EODHD.
OSIS financial position
At the end of fiscal 2026 (June 30, 2026), OSI Systems had total assets of $2.5 billion (up 11.7% from a year earlier), total liabilities of $1.7 billion and shareholders' equity of $833.0 million. It held $359.8 million in cash and short-term investments against $1.0 billion of debt, net debt of $641.2 million. Its current ratio was 3.15.
Related: OSIS income statement, OSIS cash flow statement, OSIS key metrics. See the OSIS stock overview for the latest quote and news.
OSIS balance sheet FAQ
What are OSI Systems's total assets?
OSI Systems reported total assets of $2.5 billion at the end of fiscal 2026 (June 30, 2026), compared with $2.2 billion a year earlier.
How much debt does OSI Systems have?
OSI Systems had $1.0 billion of total debt at the end of fiscal 2026, including short-term borrowings. Its debt-to-equity ratio was 1.20.
How much cash does OSI Systems have?
OSI Systems held $359.8 million in cash and short-term investments at the end of fiscal 2026; with $1.0 billion of debt that is net debt of $641.2 million.
What is OSI Systems's book value?
OSI Systems's shareholders' equity (book value) was $833.0 million at the end of fiscal 2026, or $48.20 per share.
What is OSI Systems's current ratio?
OSI Systems had current assets of $1.6 billion and current liabilities of $511.1 million, a current ratio of 3.15 (it can cover its short-term obligations).
How much goodwill does OSI Systems have?
OSI Systems carried $599.0 million of goodwill and intangible assets, 23.9% of total assets, at the end of fiscal 2026.