Cognyte Software Ltd. (CGNT) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'27 | Q4'26 | Q3'26 | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 |
|---|
| Total Current Assets | 308.23M | 298.27M | 292.7M | 270.45M | 278.76M | 286.15M | 293.85M | 256.64M | 262.36M | 264.98M | 261.37M | 245.51M | 248.36M | 251.72M | 322.69M | 276.43M | 347.01M | 420.06M | 313.54M | 309.95M |
| Cash & Short-Term Investments | 109.19M | 116.88M | 106.59M | 84.48M | 102.64M | 112.72M | 101.77M | 91.74M | 98.8M | 74.48M | 69.35M | 72.47M | 68.43M | 52.09M | 56.82M | 50.27M | 106.32M | 163.02M | 68.65M | 68.27M |
| Cash Only | 109.19M | 116.88M | 106.59M | 84.48M | 102.64M | 112.72M | 101.77M | 91.74M | 107.14M | 74.48M | 49.59M | 48.47M | 44.5M | 34.58M | 42.64M | 32.88M | 91.79M | 152.59M | 53.08M | 49.81M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 19.76M | 24M | 23.93M | 17.51M | 14.18M | 17.39M | 14.53M | 10.43M | 15.57M | 18.46M |
| Accounts Receivable | 139.21M | 125.83M | 125.55M | 127.33M | 120.07M | 122.8M | 135.72M | 100.45M | 99.31M | 122.12M | 126.04M | 109.54M | 114.46M | 137.71M | 146.61M | 165.44M | 185.47M | 207.11M | 188.45M | 179.34M |
| Days Sales Outstanding | 111.8 | 108.84 | 115.47 | 116.71 | 113.11 | 125.83 | 122.06 | 108.85 | 120.46 | 136.4 | 136.49 | 133.72 | 153.16 | 178.52 | 201.45 | 199.02 | 202.09 | 145.62 | 142.94 | 143.65 |
| Inventory | 19.31M | 16.41M | 15.67M | 16.51M | 18.18M | 18.99M | 19.27M | 23.15M | 22.39M | 24.58M | 24.43M | 26.68M | 25.96M | 25.26M | 24.29M | 21.31M | 18.36M | 14.37M | 15.14M | 16.09M |
| Days Inventory Outstanding | 54.12 | 53.58 | 53.46 | 57.5 | 60.35 | 64.07 | 71.94 | 84.5 | 76.56 | 85.21 | 97.72 | 100.46 | 97.01 | 80.23 | 77.55 | 61.49 | 41.85 | 38.59 | 44.5 | 42.57 |
| Other Current Assets | 40.53M | 39.15M | 44.9M | 189K | 37.87M | 4.8M | 37.09M | 7.81M | 8.33M | 17.1M | 4.35M | 4.36M | 4.22M | 7.59M | 64.43M | 4.42M | 740K | 12.91M | 10.72M | 10.81M |
| Total Non-Current Assets | 215.48M | 222.8M | 222.2M | 217.5M | 212.74M | 211.67M | 210.21M | 210.38M | 205.38M | 207.1M | 184.23M | 188.05M | 189.63M | 191.35M | 184.57M | 237.38M | 240.39M | 244.54M | 255.72M | 259.08M |
| Property, Plant & Equipment | 69.12M | 69.5M | 70.51M | 64.26M | 64.89M | 63.53M | 62.57M | 61.82M | 57.15M | 58.22M | 37.64M | 40.28M | 42.1M | 43.43M | 45.41M | 50.19M | 51.89M | 55.87M | 58.49M | 59.76M |
| Fixed Asset Turnover | 1.52x | 1.52x | 1.49x | 1.51x | 1.49x | 1.50x | 1.43x | 1.42x | 1.43x | 1.75x | 2.04x | 1.87x | 1.71x | 1.65x | 1.49x | 1.59x | 1.60x | 2.19x | 2.00x | 1.89x |
| Goodwill | 126.74M | 126.61M | 127.07M | 126.97M | 126.25M | 126.15M | 126.19M | 126.24M | 126.45M | 126.56M | 126.51M | 126.66M | 126.54M | 126.49M | 115.4M | 158.31M | 158.4M | 158.23M | 158.11M | 158.34M |
| Intangible Assets | 4.23M | 9.77M | 4.81M | 5.09M | 0 | 8.11M | 40K | 113K | 186K | 8.63M | 378K | 469K | 559K | 650K | 1.21M | 2.32M | 2.74M | 3.16M | 3.58M | 4M |
| Long-Term Investments | 0 | 248K | 0 | 0 | 0 | 6.41M | 0 | 7K | 40K | 7.19M | 0 | 0 | 0 | 7.05M | 0 | 0 | 0 | 5.16M | 0 | 0 |
| Other Non-Current Assets | 9.29M | 10.6M | 16.54M | 21.19M | 18.41M | 4.37M | 18.71M | 19.51M | 18.77M | 3.58M | 19.05M | 19.94M | 19.64M | 12.91M | 21.2M | 25M | 25.62M | 20.57M | 28.62M | 29.48M |
| Total Assets | 523.71M | 521.07M | 514.9M | 487.95M | 491.5M | 497.82M | 504.06M | 467.02M | 467.74M | 472.08M | 445.59M | 433.56M | 437.99M | 443.08M | 507.25M | 513.81M | 587.4M | 664.61M | 569.25M | 569.03M |
| Asset Turnover | 0.20x | 0.21x | 0.20x | 0.20x | 0.19x | 0.19x | 0.18x | 0.18x | 0.18x | 0.18x | 0.18x | 0.18x | 0.17x | 0.15x | 0.14x | 0.15x | 0.14x | 0.20x | 0.21x | 0.20x |
| Asset Growth % | 6.55% | 4.67% | 2.15% | 4.48% | 5.08% | 5.45% | 13.12% | 7.72% | 6.79% | 6.55% | -12.16% | -15.62% | -25.44% | -33.33% | -10.89% | -9.7% | -1% | 5.69% | - | -7.58% |
| Total Current Liabilities | 233.99M | 224.04M | 211.33M | 201.44M | 208.84M | 219.36M | 225.39M | 192.44M | 197.77M | 190.47M | 206.45M | 195.72M | 197.88M | 193.86M | 242.09M | 218.32M | 269.73M | 319.6M | 214.56M | 220.14M |
| Accounts Payable | 22.96M | 26.91M | 21.61M | 20.83M | 25.26M | 25.22M | 28.43M | 25.92M | 18.17M | 20.86M | 18.66M | 21.04M | 15.36M | 20.68M | 30.97M | 31.55M | 37.03M | 36.66M | 34.79M | 37.58M |
| Days Payables Outstanding | 75.56 | 81.04 | 70.5 | 76.39 | 81.97 | 89.85 | 92.17 | 81.81 | 63.63 | 68.72 | 75.91 | 69.46 | 68.24 | 83.61 | 106.32 | 106.3 | 94.23 | 93.43 | 103.11 | 110.64 |
| Short-Term Debt | 0 | 5.71M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50M | 20M | 50M | 100M | 0 | 0 |
| Deferred Revenue (Current) | 105.26M | 102.54M | 89.41M | 93.84M | 86.8M | 107.45M | 113.44M | 91.41M | 96.31M | 93.78M | 105.71M | 98.21M | 101.64M | 94.88M | 72.17M | 87.59M | 82.16M | 83.16M | 95.04M | 96.67M |
| Other Current Liabilities | 0 | 88.88M | 0 | 0 | 0 | 55.29M | 0 | 0 | 0 | 48.91M | 0 | 0 | 0 | 30.32M | 13.54M | 0 | 0 | 67.94M | 0 | 0 |
| Current Ratio | 1.32x | 1.33x | 1.39x | 1.34x | 1.33x | 1.30x | 1.30x | 1.33x | 1.33x | 1.39x | 1.27x | 1.25x | 1.26x | 1.30x | 1.33x | 1.27x | 1.29x | 1.31x | 1.46x | 1.41x |
| Quick Ratio | 1.23x | 1.26x | 1.31x | 1.26x | 1.25x | 1.22x | 1.22x | 1.21x | 1.21x | 1.26x | 1.15x | 1.12x | 1.12x | 1.17x | 1.23x | 1.17x | 1.22x | 1.27x | 1.39x | 1.33x |
| Cash Conversion Cycle | 90.36 | 81.38 | 98.43 | 97.81 | 91.5 | 100.05 | 101.83 | 111.54 | 133.4 | 152.89 | 158.3 | 164.72 | 181.93 | 175.14 | 172.69 | 154.21 | 149.71 | 90.77 | 84.33 | 75.57 |
| Total Non-Current Liabilities | 70.7M | 68.16M | 76.05M | 61.44M | 66.87M | 61.36M | 59.03M | 58.32M | 57.44M | 66.88M | 32.66M | 35.22M | 37.31M | 39.45M | 37.22M | 40.88M | 43.18M | 45.92M | 48.78M | 51.38M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 36.32M | 37.67M | 37.22M | 31.05M | 31.38M | 30.53M | 30.82M | 29.5M | 27.02M | 27.95M | 5.47M | 7.18M | 8.9M | 10.37M | 12.1M | 13.85M | 15.29M | 17.18M | 19.37M | 20.72M |
| Deferred Tax Liabilities | 1.05M | 6.72M | 1.01M | 1.01M | 1.13M | 5.78M | 2.14M | 2.01M | 1.98M | 1.96M | 3.03M | 3.12M | 3.06M | 3.03M | 3.38M | 3.48M | 3.58M | 3.45M | 3.21M | 3.28M |
| Other Non-Current Liabilities | 9.64M | 2.56M | 9.37M | 8.92M | 8.25M | 2.18M | 7.36M | 6.82M | 6.58M | 7.61M | 9.66M | 11.02M | 11.49M | 11.67M | 10.77M | 11.34M | 10.92M | 10.77M | 10.78M | 10.01M |
| Total Liabilities | 304.69M | 292.2M | 287.38M | 262.88M | 275.7M | 280.72M | 284.42M | 250.76M | 255.21M | 257.35M | 239.1M | 230.94M | 235.19M | 233.3M | 279.31M | 259.19M | 312.91M | 365.52M | 263.33M | 271.52M |
| Total Debt | 36.32M | 43.38M | 37.22M | 31.05M | 31.38M | 35.53M | 30.82M | 29.5M | 27.02M | 33.36M | 5.47M | 7.18M | 8.9M | 16.97M | 62.1M | 33.85M | 65.29M | 124.59M | 19.37M | 20.72M |
| Net Debt | -72.87M | -73.5M | -69.37M | -53.44M | -71.26M | -77.19M | -70.96M | -62.24M | -80.12M | -41.11M | -44.13M | -41.3M | -35.6M | -17.61M | 19.46M | 968K | -26.5M | -28M | -33.71M | -29.09M |
| Debt / Equity | 0.17x | 0.19x | 0.16x | 0.14x | 0.15x | 0.16x | 0.14x | 0.14x | 0.13x | 0.16x | 0.03x | 0.04x | 0.04x | 0.08x | 0.27x | 0.13x | 0.24x | 0.42x | 0.06x | 0.07x |
| Debt / EBITDA | 4.88x | 6.54x | 5.86x | 5.37x | 6.35x | 8.96x | 29.24x | 11.73x | 27.21x | - | 7.64x | - | - | - | - | - | - | 26.85x | 1.66x | 3.07x |
| Net Debt / EBITDA | -9.80x | -11.09x | -10.93x | -9.25x | -14.43x | -19.47x | -67.32x | -24.76x | -80.68x | - | -61.63x | - | - | - | - | - | - | -6.03x | -2.89x | -4.31x |
| Interest Coverage | 91.79x | 128.12x | 58.97x | 23.75x | 81.74x | -5.71x | -87.40x | -26.62x | -151.60x | -1496.75x | 1785.00x | -753.00x | -1851.67x | -70.62x | -41.22x | -79.54x | -64.18x | 17.13x | 803.50x | 238.33x |
| Total Equity | 219.01M | 228.86M | 227.52M | 225.07M | 215.79M | 217.1M | 219.64M | 216.25M | 212.52M | 214.73M | 206.49M | 202.62M | 202.8M | 209.77M | 227.94M | 254.62M | 274.49M | 299.09M | 305.92M | 297.51M |
| Equity Growth % | 1.49% | 5.42% | 3.59% | 4.08% | 1.54% | 1.1% | 6.37% | 6.73% | 4.79% | 2.36% | -9.41% | -20.42% | -26.12% | -29.86% | -25.49% | -14.42% | -3.81% | 10.62% | - | -1.34% |
| Book Value per Share | 3.00 | 3.04 | 3.12 | 3.04 | 2.99 | 3.00 | 3.05 | 3.01 | 2.99 | 3.03 | 2.92 | 2.89 | 2.94 | 3.06 | 3.35 | 3.76 | 4.08 | 4.46 | 4.54 | 4.48 |
| Total Shareholders' Equity | 195.72M | 206.54M | 204M | 203.02M | 195.13M | 198.19M | 198.74M | 196.78M | 194.45M | 197.88M | 188.3M | 184.99M | 186.13M | 194.13M | 212.93M | 238.82M | 259.9M | 285.14M | 291.37M | 282.46M |
| Common Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Retained Earnings | -160.32M | -157.28M | -161.04M | -156.16M | -157.62M | -156.64M | -155.41M | -151.64M | -149.71M | -144.59M | -141.98M | -147.2M | -137.78M | -129.02M | -101.92M | -74.13M | -45.26M | -14.89M | -2.46M | -4.67M |
| Treasury Stock | -34.95M | -26.71M | -21.25M | -19.98M | -14.23M | -5.28M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -181K | -181K |
| Accumulated OCI | -10.09M | -4.84M | -3.65M | -5.24M | -12.31M | -14.02M | -14.7M | -15.63M | -14.83M | -12.63M | -20.84M | -15.36M | -17.08M | -15.31M | -19.1M | -16.2M | -17.46M | -16.68M | -15.98M | -14.98M |
| Minority Interest | 23.3M | 22.32M | 23.52M | 22.05M | 20.66M | 18.91M | 20.9M | 19.47M | 18.07M | 16.86M | 18.19M | 17.63M | 16.67M | 15.64M | 15.01M | 15.8M | 14.59M | 13.95M | 14.55M | 15.06M |