Coda Octopus Group, Inc. (CODA) quarterly balance sheet — complete assets, liabilities & equity history
Coda Octopus Group, Inc. (CODA) balance sheet — 21-year assets, liabilities & shareholders' equity history
| Metric | 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 | Q1'22 | Q4'21 |
|---|
| Total Current Assets | 54.6M | 52.94M | 51.16M | 50.01M | 47.41M | 46.32M | 42.72M | 42.98M | 45.7M | 43.83M | 42.77M | 40.89M | 41.73M | 40.84M | 40.31M | 37.01M | 37.09M | 34.52M | 34.77M | 35.56M |
| Cash & Short-Term Investments | 3.43M | 2.05M | 30.45M | 28.68M | 26.2M | 24.46M | 22.54M | 22.48M | 25.22M | 23.71M | 25M | 24.45M | 24.89M | 23.46M | 24.52M | 22.93M | 21.37M | 20.66M | 20.71M | 17.75M |
| Cash Only | 3.43M | 2.05M | 30.45M | 28.68M | 26.2M | 24.46M | 22.54M | 22.48M | 25.22M | 23.71M | 25M | 24.45M | 24.89M | 23.46M | 24.52M | 22.93M | 21.37M | 20.66M | 20.71M | 17.75M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 8.99M | 7.43M | 5.88M | 6.98M | 6.79M | 7.26M | 5.79M | 5.71M | 6.62M | 6.46M | 4.38M | 4.34M | 4.43M | 5.22M | 4.06M | 3.62M | 4.81M | 2.48M | 1.98M | 5.29M |
| Days Sales Outstanding | 97.88 | 85.84 | 88.2 | 87.14 | 91.49 | 82.78 | 101.62 | 112.27 | 109.94 | 91.69 | 89.91 | 113.11 | 90.71 | 77.89 | 63.17 | 75.52 | 53.48 | 39.81 | 57.27 | 82.68 |
| Inventory | 421.34K | -59.95K | 14.2M | 13.64M | 13.71M | 13.53M | 13.43M | 13.98M | 13.02M | 12.65M | 12.77M | 11.69M | 11.65M | 11.23M | 11.18M | 10.03M | 10.18M | 10.6M | 11.16M | 10.69M |
| Days Inventory Outstanding | 6.23 | 270.44 | 546.4 | 533.46 | 559.14 | 476.07 | 707.83 | 707.34 | 826.9 | 721.67 | 718.78 | 842.37 | 690.05 | 594.24 | 529.17 | 547.21 | 560.75 | 495.74 | 598.92 | 623.5 |
| Other Current Assets | 41.76M | 43.52M | 268.64K | 272.01K | 225.17K | 225.18K | 212.3K | 275.93K | 13.44K | 225.17K | 212.3K | 235.38K | 173.21K | 397.72K | 164.23K | 191.84K | 332.54K | 386.76K | 608.57K | 563.63K |
| Total Non-Current Assets | 14.25M | 14.4M | 14.46M | 14.49M | 14.5M | 14.27M | 14.18M | 14.56M | 10.24M | 10.17M | 10.24M | 10.95M | 10.24M | 10.06M | 10.2M | 9.92M | 10.11M | 10.34M | 10.63M | 9.91M |
| Property, Plant & Equipment | 646.31K | 418.61K | 7.75M | 7.67M | 7.56M | 7.2M | 6.97M | 7.24M | 6.34M | 6.26M | 6.34M | 6.87M | 6.25M | 6.07M | 6.07M | 5.83M | 6.12M | 6.39M | 6.74M | 6.04M |
| Fixed Asset Turnover | 14.49x | 1.69x | 0.87x | 0.95x | 0.96x | 0.99x | 0.73x | 0.74x | 0.87x | 0.84x | 0.68x | 0.54x | 0.79x | 0.87x | 0.94x | 0.86x | 1.00x | 0.76x | 0.91x | 0.84x |
| Goodwill | 3.64M | 3.64M | 3.64M | 3.64M | 3.64M | 3.64M | 3.64M | 3.64M | 3.38M | 3.38M | 3.38M | 3.38M | 0 | 0 | 0 | 3.38M | 0 | 3.88M | 0 | 3.38M |
| Intangible Assets | 2.85M | 2.96M | 3.08M | 3.18M | 3.3M | 3.43M | 3.57M | 3.69M | 524.45K | 522.39K | 496.19K | 486.62K | 3.85M | 3.85M | 3.83M | 442.29K | 3.83M | -58.37K | 3.79M | 412.27K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 7.12M | 7.38M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1 | -1 | 0 | 0 | -1 | 0 | 0 | 0 |
| Total Assets | 68.85M | 67.34M | 65.62M | 64.49M | 61.91M | 60.59M | 56.9M | 57.54M | 55.95M | 54M | 53.01M | 51.84M | 51.97M | 50.9M | 50.5M | 46.93M | 47.2M | 44.86M | 45.4M | 45.47M |
| Asset Turnover | 0.11x | 0.10x | 0.10x | 0.12x | 0.12x | 0.12x | 0.09x | 0.09x | 0.10x | 0.10x | 0.09x | 0.07x | 0.10x | 0.10x | 0.11x | 0.11x | 0.14x | 0.11x | 0.13x | 0.11x |
| Asset Growth % | 11.21% | 11.14% | 15.33% | 12.08% | 10.67% | 12.21% | 7.33% | 11% | 7.65% | 6.08% | 4.97% | 10.47% | 10.1% | 13.47% | 11.24% | 3.22% | 6.4% | 5.01% | 12.5% | 19.52% |
| Total Current Liabilities | 5.43M | 5.21M | 4.69M | 5.64M | 4.17M | 4.25M | 3.34M | 3.9M | 3.02M | 2.82M | 2.75M | 3.28M | 1.99M | 2.5M | 3.83M | 3.47M | 4.31M | 3.18M | 2.41M | 4.26M |
| Accounts Payable | 977.07K | 1.34M | 957.77K | 1.41M | 1.23M | 882.99K | 1.07M | 1.03M | 1.07M | 1.21M | 1.11M | 1.31M | 1.13M | 776.18K | 1.41M | 793.25K | 836.98K | 1.23M | 319.61K | 1.45M |
| Days Payables Outstanding | 40.04 | 44.04 | 46.43 | 51.51 | 43.44 | 34.53 | 54.42 | 55.24 | 73.66 | 65.96 | 71.09 | 87.91 | 57.39 | 58.09 | 55.1 | 44.14 | 55.64 | 35.2 | 48.63 | 69.83 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.56K |
| Deferred Revenue (Current) | 53.66K | 149.58K | 1.16M | 1.72M | 1.22M | 1.88M | 1M | 1.23M | 754.75K | 721.17K | 786.47K | 975.54K | 640.77K | 1.02M | 805.04K | 943.57K | 2.06M | 1.04M | 1.29M | 2M |
| Other Current Liabilities | 4.35M | 3.68M | 124.23K | 52.04K | 256.1K | 108.89K | 145.81K | 118.88K | 1.11M | 415.75K | 355.94K | 85.19K | 0 | 0 | 0 | 112.8K | 0 | 0 | 0 | 0 |
| Current Ratio | 10.06x | 10.15x | 10.90x | 8.86x | 11.37x | 10.91x | 12.80x | 11.03x | 15.14x | 15.56x | 15.54x | 12.47x | 20.94x | 16.31x | 10.52x | 10.67x | 8.61x | 10.85x | 14.41x | 8.35x |
| Quick Ratio | 9.99x | 10.16x | 7.88x | 6.45x | 8.08x | 7.72x | 8.78x | 7.44x | 10.82x | 11.07x | 10.90x | 8.90x | 15.09x | 11.82x | 7.60x | 7.78x | 6.24x | 7.52x | 9.78x | 5.84x |
| Cash Conversion Cycle | 64.08 | 312.24 | 588.17 | 569.09 | 607.19 | 524.31 | 755.03 | 764.37 | 863.18 | 747.4 | 737.6 | 867.57 | 723.38 | 614.04 | 537.24 | 578.59 | 558.59 | 500.35 | 607.56 | 636.35 |
| Total Non-Current Liabilities | 697.09K | 709.57K | 743.11K | 737.1K | 472.56K | 454.87K | 447.85K | 519K | 121.38K | 112.95K | 110.54K | 133.38K | 139.24K | 88.26K | 101.81K | 76.13K | 102.81K | 137.9K | 153.18K | 157.89K |
| 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 | 343.22K | 346.15K | 364.89K | 360.07K | 364.44K | 385.82K | 359.94K | 380.87K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 317.21K | 324.96K | 327.73K | 317.95K | 33.05K | 41.85K | 51.02K | 82.01K | 41.55K | 10.59K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Total Liabilities | 6.12M | 5.92M | 5.44M | 6.38M | 4.64M | 4.7M | 3.78M | 4.42M | 3.14M | 2.93M | 2.86M | 3.41M | 2.13M | 2.59M | 3.93M | 3.54M | 4.41M | 3.32M | 2.57M | 4.42M |
| Total Debt | 385.38K | 384.6K | 402.33K | 394.93K | 401.15K | 421.68K | 392.44K | 413.17K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 63.56K |
| Net Debt | -3.04M | -1.66M | -30.04M | -28.29M | -25.8M | -24.04M | -22.15M | -22.07M | -25.22M | -23.71M | -25M | -24.45M | -24.89M | -23.46M | -24.52M | -22.93M | -21.37M | -20.66M | -20.71M | -17.68M |
| Debt / Equity | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | - | - | - | - | - | - | - | - | - | - | - | 0.00x |
| Debt / EBITDA | 0.20x | 0.18x | 0.29x | 0.22x | 0.23x | 0.30x | 0.39x | 0.87x | - | - | - | - | - | - | - | - | - | - | - | 0.16x |
| Net Debt / EBITDA | -1.61x | -0.77x | -21.83x | -16.07x | -14.75x | -16.89x | -22.25x | -46.23x | -15.89x | -15.35x | -33.52x | - | -23.90x | -22.69x | -16.24x | -18.79x | -9.57x | -27.05x | -13.47x | -44.90x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 170.22x | - | 198.13x | 129.09x | 94.15x |
| Total Equity | 62.73M | 61.41M | 60.19M | 58.12M | 57.27M | 55.89M | 53.11M | 53.13M | 52.81M | 51.07M | 50.15M | 48.43M | 49.84M | 48.31M | 46.57M | 43.38M | 42.79M | 41.54M | 42.83M | 41.05M |
| Equity Growth % | 9.53% | 9.89% | 13.32% | 9.39% | 8.46% | 9.44% | 5.91% | 9.7% | 5.96% | 5.7% | 7.69% | 11.63% | 16.47% | 16.29% | 8.73% | 5.69% | 4.42% | 5.8% | 16.95% | 19.34% |
| Book Value per Share | 5.55 | 5.44 | 5.33 | 5.16 | 5.07 | 4.94 | 4.70 | 4.70 | 4.67 | 4.52 | 4.45 | 4.36 | 4.42 | 4.26 | 4.09 | 3.98 | 3.76 | 3.64 | 3.76 | 3.62 |
| Total Shareholders' Equity | 62.73M | 61.41M | 60.19M | 58.12M | 57.27M | 55.89M | 53.11M | 53.13M | 52.81M | 51.07M | 50.15M | 48.43M | 49.84M | 48.31M | 46.57M | 43.38M | 42.79M | 41.54M | 42.83M | 41.05M |
| Common Stock | 11.28K | 11.28K | 11.27K | 11.27K | 11.25K | 11.23K | 11.22K | 11.2K | 11.18K | 11.17K | 11.16K | 11.12K | 11.12K | 11.04K | 10.94K | 10.92K | 10.86K | 10.86K | 10.86K | 10.86K |
| Retained Earnings | 741.58K | -648.03K | -2.35M | -3.28M | -4.3M | -5.58M | -6.49M | -7.41M | -7.73M | -9.01M | -10.42M | -11.05M | -10.73M | -11.77M | -12.78M | -14.18M | -14.88M | -16.65M | -17.26M | -18.48M |
| Treasury Stock | -75.6K | -75.6K | -61.93K | -61.93K | -61.93K | -61.93K | 0 | -61.93K | -61.93K | -61.93K | -61.93K | -46.3K | -46.3K | -31.18K | -28.34K | -28.34K | 0 | 0 | 0 | 0 |
| Accumulated OCI | -1.31M | -1.21M | -766.44K | -1.88M | -1.67M | -1.74M | -3.54M | -2.51M | -2.46M | -2.85M | -2.41M | -3.44M | -2.2M | -2.59M | -3.13M | -4.74M | -4.5M | -3.69M | -1.43M | -1.67M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |