Espey Mfg. & Electronics Corp. (ESP) quarterly balance sheet — complete assets, liabilities & 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 | 90.12M | 80.88M | 80.73M | 75.16M | 67.36M | 55.56M | 53.77M | 53.24M | 50.38M | 45.27M | 45.42M | 44.68M | 43.95M | 41.94M | 38.33M | 37.1M | 36.1M | 35.35M | 35.14M | 34.99M |
| Cash & Short-Term Investments | 46.66M | 43.17M | 46.91M | 43.58M | 38.49M | 28.29M | 23.47M | 23.23M | 21.12M | 17.47M | 16.13M | 14.71M | 18.46M | 16.4M | 12.44M | 11.81M | 10.49M | 10.08M | 11.44M | 9.89M |
| Cash Only | 21.16M | 17.76M | 22.22M | 18.86M | 13.86M | 8.03M | 4.81M | 4.35M | 5.56M | 3.6M | 3.06M | 2.75M | 4.58M | 6.33M | 7.32M | 8.1M | 7.28M | 7.02M | 8.3M | 6.8M |
| Short-Term Investments | 25.5M | 25.41M | 24.69M | 24.72M | 24.64M | 20.26M | 18.66M | 18.88M | 15.57M | 13.87M | 13.06M | 11.96M | 13.88M | 10.07M | 5.12M | 3.71M | 3.21M | 3.06M | 3.14M | 3.09M |
| Accounts Receivable | 6.29M | 8.23M | 6.36M | 7.6M | 6.41M | 6.99M | 7.02M | 6.64M | 5.32M | 5.96M | 5.93M | 5.79M | 4.33M | 4.61M | 5.73M | 5.73M | 5.73M | 5.14M | 4.44M | 5.6M |
| Days Sales Outstanding | 57.23 | 55.3 | 70.61 | 66.41 | 58.53 | 47.37 | 60.14 | 46.83 | 62.16 | 53.08 | 62.91 | 55.2 | 41.01 | 54.04 | 61.08 | 61.52 | 56.77 | 59.1 | 61.24 | 39.27 |
| Inventory | 26.58M | 22.95M | 21.06M | 17.84M | 16.59M | 17.61M | 19.44M | 19.24M | 19.61M | 17.86M | 19.26M | 19.89M | 18.69M | 18.77M | 18.64M | 18.56M | 18.94M | 19.33M | 18.78M | 18.79M |
| Days Inventory Outstanding | 309.83 | 255.48 | 304.58 | 268.96 | 209.26 | 163.16 | 232.82 | 210.22 | 275.43 | 238.47 | 284.79 | 276.92 | 215.11 | 262.98 | 250.77 | 233.64 | 250.15 | 280.46 | 279.14 | 227.95 |
| Other Current Assets | 10.59M | 6.53M | 6.4M | 6.14M | 5.87M | 2.66M | 3.84M | 4.13M | 4.33M | 3.97M | 4.11M | 4.28M | 2.48M | 2.16M | 1.52M | 992.77K | 0 | 0 | 0 | 0 |
| Total Non-Current Assets | 5.88M | 4.29M | 4.12M | 3.96M | 5.48M | 4.64M | 3.86M | 3.31M | 2.75M | 5.09M | 3.97M | 2.83M | 2.61M | 2.66M | 2.73M | 2.8M | 2.83M | 2.83M | 2.91M | 2.99M |
| Property, Plant & Equipment | 4.35M | 4.29M | 4.12M | 3.96M | 5.48M | 4.64M | 3.86M | 3.31M | 2.75M | 5.09M | 3.97M | 2.83M | 2.61M | 2.66M | 2.73M | 2.8M | 2.83M | 2.83M | 2.91M | 2.99M |
| Fixed Asset Turnover | 2.65x | 2.89x | 2.25x | 2.03x | 2.04x | 3.20x | 2.91x | 3.83x | 2.10x | 2.27x | 2.52x | 3.07x | 3.72x | 3.27x | 3.13x | 3.01x | 3.04x | 2.59x | 2.56x | 3.05x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 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 | 0 | 10.07M | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -75.99K | -334.02K | 0 | -10.07M | 0 | -252.73K | 0 | 0 | 0 | -294.38K |
| Total Assets | 96M | 85.17M | 84.85M | 79.12M | 72.84M | 60.19M | 57.64M | 56.54M | 53.14M | 50.36M | 49.39M | 47.5M | 46.57M | 44.6M | 41.06M | 39.9M | 38.93M | 38.19M | 38.06M | 37.98M |
| Asset Turnover | 0.13x | 0.14x | 0.11x | 0.13x | 0.15x | 0.23x | 0.18x | 0.21x | 0.16x | 0.21x | 0.18x | 0.18x | 0.22x | 0.21x | 0.21x | 0.22x | 0.22x | 0.20x | 0.20x | 0.25x |
| Asset Growth % | 31.8% | 41.49% | 47.21% | 39.92% | 37.08% | 19.51% | 16.69% | 19.03% | 14.11% | 12.93% | 20.29% | 19.06% | 19.61% | 16.78% | 7.88% | 5.05% | 5.97% | 3.82% | -0.48% | -0.6% |
| Total Current Liabilities | 39.59M | 31.96M | 33.87M | 28.27M | 26.51M | 15.37M | 15.14M | 15.27M | 13.8M | 12.14M | 12.67M | 11.48M | 11.62M | 10.31M | 7.96M | 7.62M | 7.36M | 7.3M | 7.22M | 7.48M |
| Accounts Payable | 3.1M | 3.63M | 3.39M | 2.64M | 2.08M | 2.66M | 3.92M | 3.75M | 2.84M | 2.1M | 1.91M | 1.21M | 2.9M | 2.91M | 2.91M | 2.08M | 2.1M | 2.59M | 2.16M | 2.72M |
| Days Payables Outstanding | 42.07 | 40.76 | 47.23 | 36.85 | 28.99 | 29 | 46.19 | 35.64 | 36.31 | 25.81 | 22.74 | 29.51 | 33.33 | 40.89 | 33.64 | 26.02 | 30.61 | 34.95 | 36.27 | 33.41 |
| Short-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 26.26M | 27.97M | 22.89M | 21.02M | 9.88M | 8.72M | 9.04M | 7.71M | 7.62M | 7.58M | 8.08M | 6.57M | 5.29M | 2.64M | 3.38M | 3.35M | 2.9M | 3.09M | 3.08M |
| Other Current Liabilities | 36.29M | 0 | 0 | 0 | 0 | 534.02K | 0 | 0 | 0 | 1.04M | 530.38K | 0 | 333.61K | 436.55K | 869.36K | 807.85K | 330.76K | 335.96K | 673.33K | 535.89K |
| Current Ratio | 2.28x | 2.53x | 2.38x | 2.66x | 2.54x | 3.61x | 3.55x | 3.49x | 3.65x | 3.73x | 3.59x | 3.89x | 3.78x | 4.07x | 4.82x | 4.87x | 4.91x | 4.84x | 4.87x | 4.68x |
| Quick Ratio | 1.61x | 1.81x | 1.76x | 2.03x | 1.91x | 2.47x | 2.27x | 2.23x | 2.23x | 2.26x | 2.07x | 2.16x | 2.17x | 2.25x | 2.48x | 2.43x | 2.33x | 2.20x | 2.27x | 2.17x |
| Cash Conversion Cycle | 324.98 | 270.02 | 327.95 | 298.52 | 238.8 | 181.52 | 246.78 | 221.41 | 301.28 | 265.74 | 324.96 | 302.61 | 222.79 | 276.14 | 278.21 | 269.13 | 276.31 | 304.62 | 304.11 | 233.81 |
| Total Non-Current Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 137.83K | 146.64K | 169.94K | 176.5K | 177.83K | 118.22K | 134.65K | 150.67K | 168.56K |
| 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 137.83K | 146.64K | 169.94K | 176.5K | 177.83K | 118.22K | 134.65K | 150.67K | 168.56K |
| 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 | 39.59M | 31.96M | 33.87M | 28.27M | 26.51M | 15.37M | 15.14M | 15.27M | 13.8M | 12.14M | 12.67M | 11.62M | 11.76M | 10.48M | 8.13M | 7.8M | 7.48M | 7.43M | 7.37M | 7.65M |
| Total Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Debt | -21.16M | -17.76M | -22.22M | -18.86M | -13.86M | -8.03M | -4.81M | -4.35M | -5.56M | -3.6M | -3.06M | -2.75M | -4.58M | -6.33M | -7.32M | -8.1M | -7.28M | -7.02M | -8.3M | -6.8M |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | -6.79x | -5.55x | -10.18x | -6.86x | -7.42x | -3.76x | -2.63x | -1.94x | -4.62x | -1.63x | -2.29x | -2.49x | -4.24x | -4.20x | -6.69x | -17.25x | -7.91x | -45.79x | -17.31x | -7.63x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 56.42M | 53.21M | 50.98M | 50.85M | 46.32M | 44.82M | 42.49M | 41.27M | 39.34M | 38.22M | 36.72M | 35.88M | 34.8M | 34.12M | 32.93M | 32.1M | 31.46M | 30.75M | 30.69M | 30.33M |
| Equity Growth % | 21.78% | 18.72% | 19.97% | 23.2% | 17.75% | 17.25% | 15.72% | 15.03% | 13.04% | 12.03% | 11.52% | 11.78% | 10.64% | 10.94% | 7.29% | 5.83% | 8.2% | 2.12% | -0.55% | -2.86% |
| Book Value per Share | 19.55 | 18.70 | 17.92 | 18.21 | 17.16 | 16.55 | 16.34 | 15.91 | 15.30 | 15.29 | 14.77 | 14.53 | 14.01 | 13.91 | 13.45 | 13.15 | 12.92 | 12.66 | 12.67 | 12.61 |
| Total Shareholders' Equity | 56.42M | 53.21M | 50.98M | 50.85M | 46.32M | 44.82M | 42.49M | 41.27M | 39.34M | 38.22M | 36.72M | 35.88M | 34.8M | 34.12M | 32.93M | 32.1M | 31.46M | 30.75M | 30.69M | 30.33M |
| Common Stock | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M | 1.04M |
| Retained Earnings | 35.26M | 33.1M | 30.98M | 31.55M | 29.29M | 28.23M | 26.97M | 26M | 24.61M | 24.02M | 22.59M | 21.87M | 21.22M | 20.59M | 19.45M | 18.68M | 18.4M | 17.74M | 17.72M | 17.41M |
| Treasury Stock | -3.1M | -4.03M | -4.1M | -4.62M | -5.32M | -5.45M | -5.78M | -5.84M | -5.85M | -6.01M | -6.01M | -6.04M | -6.04M | -6.04M | -6.04M | -6.04M | -6.04M | -6.04M | -6.04M | -6.04M |
| Accumulated OCI | 11.37K | 15.82K | 15.15K | 11.6K | 6.73K | 5K | 14.24K | 6.54K | 5.14K | 2.99K | -634 | -2.43K | -377 | -1.02K | -3.69K | -1.93K | -1.52K | -2.36K | -2.36K | -2.36K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |