VivoSim Labs, Inc. (VIVS) Balance Sheet
VIVS balance sheet, FY2026
March 31, 2026 · U.S. dollars$7.4M assets = $8.5M liabilities + −$1.1M equity
Liabilities exceed assets: shareholders’ equity is negative (−$1.1M).
Both columns are drawn to the same scale: what VIVS owns equals what it owes plus shareholders’ equity. Hover a block for its value.
VIVS financial health
Descriptive bands, not a rating. Fiscal FY2026.
VIVS balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $69.2MFY2017 | $7.4MFY2026 | −22.0%/yr | |
| Total liabilities | $6.8MFY2017 | $8.5MFY2026 | +2.5%/yr | |
| Shareholders’ equity | $62.4MFY2017 | −$1.1MFY2026 | — | |
| Cash & short-term investments | $62.8MFY2017 | $5.0MFY2026 | −24.5%/yr | |
| Total debt | $2.2MFY2022 | $447,000FY2026 | −32.7%/yr | |
| Net cash (debt) | $26.5MFY2022 | $4.6MFY2026 | −$21.9M | |
| Working capital | $59.1MFY2017 | $3.8MFY2026 | −$55.2M | |
| Current ratio | 10.83FY2017 | 2.38FY2026 | −8.45 | |
| Debt / equity | 0.07FY2022 | 0.09FY2025 | +0.02 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
VIVS assets
VIVS liabilities and equity
VIVS debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
VIVS balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $5.0M | $11.3M | $2.9M | $16.0M | $28.7M | $37.4M | $27.4M | $36.5M | $43.7M | $62.8M |
| Cash & equivalents | $5.0M | $11.3M | $2.9M | $15.3M | $28.7M | $37.4M | $27.4M | $36.5M | $43.7M | $62.8M |
| Short-term investments | — | — | $0 | $706,000 | $0 | — | — | — | — | — |
| Receivables | $1.0M | $30,000 | $33,000 | $152,000 | $0 | $0 | $111,000 | $558,000 | $1.0M | $647,000 |
| Inventory | $0 | $0 | $297,000 | $0 | $0 | $0 | $0 | $490,000 | $842,000 | $550,000 |
| Other current assets | $557,000 | $789,000 | $705,000 | $889,000 | $858,000 | $1.0M | $851,000 | $1.0M | $1.2M | $1.1M |
| Total current assets | $6.6M | $12.1M | $3.9M | $17.0M | $29.5M | $38.4M | $28.3M | $38.6M | $46.8M | $65.1M |
| Property, plant & equipment (net) | $613,000 | $1.3M | $2.0M | $2.6M | $2.8M | $381,000 | $0 | $1.8M | $2.8M | $3.8M |
| 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 | $0 |
| Other non-current assets | $146,000 | $1.2M | $445,000 | $658,000 | $948,000 | $1.1M | $123,000 | $217,000 | $279,000 | $248,000 |
| Total assets | $7.4M | $14.7M | $6.3M | $20.3M | $33.3M | $39.9M | $28.4M | $40.6M | $49.8M | $69.2M |
| Liabilities | ||||||||||
| Accounts payable | $1.0M | $1.6M | $627,000 | $331,000 | $415,000 | $281,000 | $720,000 | $628,000 | $464,000 | $1.2M |
| Short-term debt | $447,000 | $521,000 | $506,000 | $492,000 | $479,000 | — | — | — | — | — |
| Deferred revenue | — | — | — | — | — | — | — | $525,000 | $668,000 | $582,000 |
| Total current liabilities | $2.8M | $3.7M | $1.9M | $3.7M | $1.4M | $721,000 | $1.8M | $3.7M | $4.7M | $6.0M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $447,000 | $942,000 | $1.4M | $1.8M | $2.2M | $0 | — | — | — | — |
| Other long-term liabilities | $5.7M | $421,000 | $888,000 | $1.3M | $1.7M | $0 | $0 | $588,000 | $583,000 | $807,000 |
| Total liabilities | $8.5M | $4.2M | $2.7M | $5.0M | $3.1M | $721,000 | $1.8M | $4.3M | $5.2M | $6.8M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $3,000 | $2,000 | $10,000 | $9,000 | $9,000 | $9,000 | $7,000 | $124,000 | $111,000 | $104,000 |
| Retained earnings (deficit) | −$356.0M | −$342.2M | −$339.7M | −$325.0M | −$307.7M | −$296.3M | −$279.5M | −$260.8M | −$234.1M | −$199.3M |
| Accumulated other comprehensive income | — | — | — | $2,000 | — | — | — | — | — | −$11,000 |
| Total shareholders' equity | −$1.1M | $10.5M | $3.6M | $15.3M | $30.2M | $39.2M | $26.6M | $36.3M | $44.6M | $62.4M |
| Key figures | ||||||||||
| Total debt | $447,000 | $942,000 | $1.4M | $1.8M | $2.2M | — | — | — | — | — |
| Net cash (debt) | $4.6M | $10.4M | $1.5M | $14.2M | $26.5M | — | — | — | — | — |
| Working capital | $3.8M | $8.4M | $2.1M | $13.4M | $28.1M | $37.7M | $26.5M | $34.8M | $42.1M | $59.1M |
| Tangible book value | −$1.1M | $10.5M | $3.6M | $15.3M | $30.2M | $39.2M | $26.6M | $36.3M | $44.6M | $62.4M |
| Current ratio | 2.38 | 3.25 | 2.12 | 4.64 | 21.35 | 53.26 | 15.65 | 10.32 | 10.04 | 10.83 |
| Quick ratio | 2.18 | 3.04 | 1.58 | 4.40 | 20.73 | 51.82 | 15.18 | 9.91 | 9.61 | 10.55 |
| Debt / equity | — | 0.09 | 0.39 | 0.12 | 0.07 | — | — | — | — | — |
| Equity / assets | −14.9% | 71.6% | 56.7% | 75.5% | 90.7% | 98.2% | 93.6% | 89.4% | 89.5% | 90.1% |
| 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 | $1.7M | $5.0M | $4.3M | $6.7M | $9.1M | $11.3M | $1.2M | $3.2M | $6.2M | $2.9M | $5.3M | $7.6M |
| Cash & equivalents | $1.7M | $5.0M | $4.3M | $6.7M | $9.1M | $11.3M | $1.2M | $3.2M | $6.2M | $2.9M | $5.3M | $7.6M |
| Short-term investments | — | — | — | — | — | — | — | — | — | $0 | $0 | — |
| Receivables | $1.0M | $32,000 | $1.0M | $32,000 | $32,000 | $30,000 | $26,000 | $29,000 | $48,000 | $33,000 | $33,000 | $55,000 |
| Inventory | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $640,000 | $408,000 | $297,000 | $0 | $0 |
| Other current assets | $511,000 | $1.6M | $709,000 | $882,000 | $592,000 | $789,000 | $913,000 | $940,000 | $640,000 | $705,000 | $913,000 | $624,000 |
| Total current assets | $3.2M | $6.6M | $6.0M | $7.6M | $9.7M | $12.1M | $2.1M | $4.8M | $7.3M | $3.9M | $6.2M | $8.3M |
| Property, plant & equipment (net) | $476,000 | $613,000 | $773,000 | $941,000 | $1.1M | $1.3M | $1.5M | $1.6M | $1.8M | $2.0M | $2.1M | $2.3M |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $145,000 | $146,000 | $146,000 | $1.2M | $1.2M | $1.2M | $287,000 | $340,000 | $392,000 | $445,000 | $498,000 | $552,000 |
| Total assets | $3.8M | $7.4M | $7.0M | $9.7M | $12.0M | $14.7M | $3.8M | $6.8M | $9.5M | $6.3M | $8.9M | $11.2M |
| Liabilities | ||||||||||||
| Accounts payable | $621,000 | $1.0M | $671,000 | $580,000 | $673,000 | $1.6M | $930,000 | $419,000 | $1.1M | $627,000 | $471,000 | $435,000 |
| Short-term debt | $316,000 | — | $533,000 | $528,000 | $524,000 | $521,000 | $517,000 | $513,000 | $510,000 | $506,000 | $502,000 | $499,000 |
| Total current liabilities | $1.9M | $2.8M | $2.5M | $2.4M | $2.1M | $3.7M | $2.9M | $2.4M | $2.0M | $1.9M | $1.7M | $1.6M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $316,000 | $447,000 | $577,000 | $700,000 | $822,000 | $942,000 | $1.1M | $1.2M | $1.3M | $1.4M | $1.5M | — |
| Other long-term liabilities | $4.3M | $5.7M | $44,000 | $172,000 | $298,000 | $421,000 | $543,000 | $660,000 | $775,000 | $888,000 | $999,000 | $1.1M |
| Total liabilities | $6.2M | $8.5M | $2.5M | $2.6M | $2.4M | $4.2M | $3.5M | $3.1M | $2.8M | $2.7M | $2.7M | $2.7M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $3,000 | — | $3,000 | $3,000 | $3,000 | $2,000 | $17,000 | $15,000 | $14,000 | $10,000 | $10,000 | $9,000 |
| Retained earnings (deficit) | −$357.3M | −$356.0M | −$350.2M | −$347.5M | −$345.0M | −$342.2M | −$349.0M | −$345.6M | −$343.0M | −$339.7M | −$336.6M | −$333.0M |
| Accumulated other comprehensive income | — | — | — | — | — | — | — | $1,000 | — | — | $1,000 | $1,000 |
| Total shareholders' equity | −$2.3M | −$1.1M | $4.4M | $7.1M | $9.5M | $10.5M | $364,000 | $3.7M | $6.7M | $3.6M | $6.2M | $8.5M |
| Key figures | ||||||||||||
| Total debt | $316,000 | — | $577,000 | $700,000 | $822,000 | $942,000 | $1.1M | $1.2M | $1.3M | $1.4M | $1.5M | $1.6M |
| Net cash (debt) | $1.4M | — | $3.7M | $6.0M | $8.2M | $10.4M | $101,000 | $2.0M | $4.9M | $1.5M | $3.8M | $6.0M |
| Working capital | $1.3M | $3.8M | $3.6M | $5.1M | $7.5M | $8.4M | −$837,000 | $2.4M | $5.2M | $2.1M | $4.5M | $6.7M |
| Tangible book value | −$2.3M | −$1.1M | $4.4M | $7.1M | $9.5M | $10.5M | $364,000 | $3.7M | $6.7M | $3.6M | $6.2M | $8.5M |
| Book value per share | −$0.45 | — | — | — | — | — | — | — | — | — | — | — |
| Shares outstanding | 5.2M | — | — | — | — | — | — | — | — | — | — | — |
| Current ratio | 1.70 | 2.38 | 2.44 | 3.10 | 4.52 | 3.25 | 0.72 | 1.98 | 3.58 | 2.12 | 3.67 | 5.18 |
| Quick ratio | 1.43 | 1.82 | 2.15 | 2.74 | 4.24 | 3.04 | 0.40 | 1.33 | 3.07 | 1.58 | 3.13 | 4.79 |
| Debt / equity | — | — | 0.13 | 0.10 | 0.09 | 0.09 | 2.91 | 0.32 | 0.19 | 0.39 | 0.24 | 0.19 |
| Equity / assets | −61.0% | −14.9% | 63.8% | 72.9% | 79.6% | 71.6% | 9.5% | 54.5% | 70.3% | 56.7% | 69.6% | 75.8% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed July 14, 2026); data from EODHD.
VIVS financial position
At the end of fiscal 2026 (March 31, 2026), VivoSim Labs had total assets of $7.4 million (down 49.6% from a year earlier), total liabilities of $8.5 million and shareholders' equity of -$1.1 million. It held $5.0 million in cash and short-term investments against $0.4 million of debt, a net cash position of $4.6 million. Its current ratio was 2.38. In the latest quarter (ended June 30, 2026) total assets were $3.8 million and equity -$2.3 million.
Related: VIVS income statement, VIVS cash flow statement, VIVS key metrics. See the VIVS stock overview for the latest quote and news.
VIVS balance sheet FAQ
What are VivoSim Labs's total assets?
VivoSim Labs reported total assets of $7.4 million at the end of fiscal 2026 (March 31, 2026), compared with $14.7 million a year earlier.
How much debt does VivoSim Labs have?
VivoSim Labs had $0.4 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does VivoSim Labs have?
VivoSim Labs held $5.0 million in cash and short-term investments at the end of fiscal 2026; with $0.4 million of debt that is net cash of $4.6 million.
What is VivoSim Labs's book value?
VivoSim Labs's shareholders' equity (book value) was -$1.1 million at the end of fiscal 2026.
What is VivoSim Labs's current ratio?
VivoSim Labs had current assets of $6.6 million and current liabilities of $2.8 million, a current ratio of 2.38 (it can cover its short-term obligations).