Establishment Labs Holdings Inc. (ESTA) quarterly balance sheet — complete assets, liabilities & equity history
Establishment Labs Holdings Inc. (ESTA) balance sheet — 10-year assets, liabilities & shareholders' equity history
| Metric | 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 | Q3'21 |
|---|
| Total Current Assets | 247.73M | 245.83M | 249.94M | 239.6M | 229.17M | 231.7M | 243.04M | 182.95M | 186.13M | 203.69M | 174.9M | 186.72M | 209.02M | 142.04M | 149.9M | 138.16M | 156.43M | 110.02M | 113.27M | 124.7M |
| Cash & Short-Term Investments | 71.16M | 68.1M | 75.57M | 70.62M | 54.64M | 69.18M | 90.35M | 39.7M | 54.6M | 72.98M | 40.03M | 52.19M | 90.18M | 42.85M | 66.36M | 65.35M | 91.26M | 44.66M | 53.41M | 64.62M |
| Cash Only | 71.16M | 68.1M | 75.57M | 70.62M | 54.64M | 69.18M | 90.35M | 39.7M | 54.6M | 72.98M | 40.03M | 52.19M | 90.18M | 42.85M | 66.36M | 65.35M | 91.26M | 44.66M | 53.41M | 64.62M |
| 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 | 75.65M | 77.08M | 77.5M | 71.44M | 70.09M | 63.24M | 65M | 67.25M | 59.98M | 50.84M | 46.92M | 56.39M | 51.4M | 41.05M | 35.42M | 31.25M | 32M | 29.69M | 24.44M | 24.7M |
| Days Sales Outstanding | 102.88 | 116.17 | 106.03 | 121.05 | 118.25 | 139.47 | 136.67 | 145.49 | 114.29 | 119.67 | 150.58 | 128.77 | 86.62 | 73.97 | 70 | 76.07 | 68.15 | 63.34 | 64.01 | 75.71 |
| Inventory | 84.98M | 87.06M | 85.61M | 88.16M | 94.68M | 90.42M | 78.77M | 67.12M | 64.21M | 72.49M | 79.47M | 67.94M | 56.37M | 46.14M | 36.58M | 31.56M | 26.53M | 28.54M | 28.41M | 26.65M |
| Days Inventory Outstanding | 394.73 | 442.95 | 418.83 | 522.86 | 525.48 | 561.1 | 478.59 | 416.36 | 409.72 | 540.72 | 617.83 | 459.13 | 254.88 | 226.37 | 200.31 | 218.93 | 182.42 | 189.59 | 228.44 | 247.11 |
| Other Current Assets | 0 | 3.37M | 2.48M | 2.98M | 3.64M | 2.53M | 2.61M | 3.48M | 2.47M | 2.7M | 2.42M | 0 | 2.33M | 4.12M | 1.57M | 1.66M | 0 | 3M | 1.77M | 0 |
| Total Non-Current Assets | 104.2M | 105.21M | 107.23M | 99.3M | 100.5M | 101.67M | 103.79M | 99.73M | 98.96M | 98.14M | 93.74M | 83.81M | 76.28M | 67.32M | 61.16M | 49.49M | 43.45M | 31.54M | 26.26M | 23.65M |
| Property, Plant & Equipment | 74M | 78.58M | 79.95M | 80.75M | 81.16M | 81.58M | 83.59M | 84.27M | 83.26M | 83.15M | 80.59M | 76.2M | 70.02M | 61.05M | 54.79M | 42.94M | 37.38M | 25.41M | 20.86M | 19.09M |
| Fixed Asset Turnover | 0.89x | 0.76x | 0.80x | 0.66x | 0.63x | 0.50x | 0.53x | 0.48x | 0.53x | 0.45x | 0.40x | 0.53x | 0.74x | 0.80x | 0.90x | 0.95x | 1.31x | 1.66x | 1.77x | 1.52x |
| Goodwill | 1.21M | 1.21M | 1.21M | 1.21M | 1.21M | 1.21M | 1.21M | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K | 465K |
| Intangible Assets | 9.43M | 8.96M | 9.94M | 10.4M | 11.19M | 11.57M | 11.68M | 9.78M | 10.04M | 9.51M | 7.99M | 5.71M | 4.23M | 4.37M | 4.61M | 4.63M | 4.41M | 4.47M | 4.37M | 3.65M |
| 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 | 19.56M | 16.46M | 16.12M | 6.94M | 6.94M | 7.31M | 7.31M | 5.21M | 5.19M | 5.01M | 4.7M | 1.44M | 1.57M | 1.44M | 1.29M | 1.45M | 1.19M | 1.19M | 558K | 447K |
| Total Assets | 351.93M | 351.04M | 357.17M | 338.89M | 329.67M | 333.36M | 346.83M | 282.69M | 285.09M | 301.84M | 268.64M | 270.53M | 285.3M | 209.36M | 211.06M | 187.65M | 199.88M | 141.56M | 139.53M | 148.36M |
| Asset Turnover | 0.19x | 0.17x | 0.19x | 0.16x | 0.15x | 0.12x | 0.14x | 0.14x | 0.15x | 0.13x | 0.12x | 0.14x | 0.20x | 0.22x | 0.22x | 0.20x | 0.24x | 0.27x | 0.25x | 0.19x |
| Asset Growth % | 6.75% | 5.3% | 2.98% | 19.88% | 15.64% | 10.44% | 29.11% | 4.49% | -0.07% | 44.17% | 27.28% | 44.17% | 42.73% | 47.9% | 51.27% | 26.49% | 31.4% | -7.08% | -10.78% | -4.09% |
| Total Current Liabilities | 64.56M | 83.15M | 82.14M | 71.98M | 80.74M | 69.04M | 68.28M | 50.5M | 41.89M | 48.02M | 57.15M | 50.3M | 43.27M | 41.47M | 38.96M | 32.38M | 34.75M | 36.51M | 31.89M | 30.45M |
| Accounts Payable | 32.84M | 41.81M | 43.11M | 39.72M | 55.81M | 45.19M | 44.76M | 34.4M | 28.42M | 31.07M | 41.62M | 28.93M | 24.36M | 20.25M | 20.03M | 14.88M | 15.99M | 16.65M | 14.47M | 10.26M |
| Days Payables Outstanding | 171.29 | 217.85 | 199.64 | 273.17 | 286.7 | 298.3 | 259.68 | 199.14 | 178.3 | 258.67 | 295.71 | 196.82 | 110.92 | 110.24 | 102.63 | 116.32 | 108.11 | 103.63 | 102.61 | 99.03 |
| Short-Term Debt | 0 | 11.24M | 12.41M | 10M | 5M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 0 | 966K | 1.21M | 1.41M | 1.83M | 1.44M | 1.75M | 1.65M | 1.66M | 1.74M | 1.84M | 1.99M | 1.48M | 1.58M | 1.69M | 793K | 1.17M | 1.27M | 769K | 603K |
| Other Current Liabilities | 14.37M | 11.4M | 8.76M | 6.95M | 5.61M | 9.11M | 8.1M | 5.7M | 3.37M | 5.67M | 4.57M | 9.75M | 7.86M | 11.05M | 9.88M | 7.93M | 9.09M | 10.63M | 9.08M | 7.93M |
| Current Ratio | 3.84x | 2.96x | 3.04x | 3.33x | 2.84x | 3.36x | 3.56x | 3.62x | 4.44x | 4.24x | 3.06x | 3.71x | 4.83x | 3.43x | 3.85x | 4.27x | 4.50x | 3.01x | 3.55x | 4.10x |
| Quick Ratio | 2.52x | 1.91x | 2.00x | 2.10x | 1.67x | 2.05x | 2.41x | 2.29x | 2.91x | 2.73x | 1.67x | 2.36x | 3.53x | 2.31x | 2.91x | 3.29x | 3.74x | 2.23x | 2.66x | 3.22x |
| Cash Conversion Cycle | 326.33 | 341.27 | 325.22 | 370.75 | 357.04 | 402.27 | 355.58 | 362.71 | 345.71 | 401.73 | 472.7 | 391.08 | 230.57 | 190.09 | 167.68 | 178.68 | 142.46 | 149.3 | 189.84 | 223.79 |
| Total Non-Current Liabilities | 265.76M | 253.1M | 251.48M | 250.55M | 226.16M | 225.78M | 225.46M | 199.48M | 198.18M | 196.91M | 193.1M | 189.74M | 187.15M | 183.88M | 180.29M | 153.76M | 149.26M | 57.21M | 56.9M | 56.35M |
| Long-Term Debt | 261.7M | 248.59M | 247.52M | 246.46M | 221.13M | 220.34M | 219.58M | 194.36M | 193.73M | 192.19M | 188.74M | 185.32M | 181.97M | 178.65M | 175.46M | 148.19M | 145.48M | 52.49M | 51.91M | 51.34M |
| Capital Lease Obligations | 1.97M | 2.41M | 2.82M | 2.98M | 3.36M | 3.8M | 4.2M | 3.83M | 2.99M | 3.18M | 2.71M | 2.92M | 3.19M | 3.42M | 3.2M | 3.32M | 1.73M | 1.8M | 1.9M | 1.97M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 2.09M | 888K | 0 | 9K | 580K | 553K | 554K | 79K | 154K | 151K | 147K | 0 | -23K | -19K | -44K | 0 | 0 | 1.1M | 703K | 901K |
| Total Liabilities | 330.32M | 336.25M | 333.62M | 322.53M | 306.9M | 294.81M | 293.74M | 249.97M | 240.07M | 244.93M | 250.25M | 240.05M | 230.43M | 225.35M | 219.25M | 186.13M | 184.02M | 93.72M | 88.79M | 86.8M |
| Total Debt | 263.67M | 263.96M | 264.47M | 261.16M | 231.12M | 225.7M | 225.29M | 199.33M | 197.56M | 196.2M | 192.22M | 188.99M | 185.98M | 182.84M | 179.35M | 152.07M | 147.6M | 54.7M | 54.21M | 53.74M |
| Net Debt | 192.52M | 195.86M | 188.9M | 190.54M | 176.48M | 156.52M | 134.95M | 159.64M | 142.96M | 123.22M | 152.19M | 136.8M | 95.8M | 140M | 112.99M | 86.72M | 56.34M | 10.04M | 793K | -10.88M |
| Debt / Equity | 12.20x | 17.86x | 11.23x | 15.96x | 10.15x | 5.85x | 4.24x | 6.09x | 4.39x | 3.45x | 10.45x | 6.20x | 3.39x | - | - | 100.11x | 9.30x | 1.14x | 1.07x | 0.87x |
| Debt / EBITDA | 246.42x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | 179.92x | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -0.67x | -0.85x | -0.64x | -0.73x | -1.62x | -2.38x | -5.04x | -2.04x | -2.23x | -2.60x | -4.31x | -6.77x | -3.37x | -1.96x | -4.79x | -3.64x | -9.79x | -1.41x | -4.76x | -5.37x |
| Total Equity | 21.61M | 14.78M | 23.55M | 16.36M | 22.76M | 38.55M | 53.09M | 32.71M | 45.02M | 56.91M | 18.39M | 30.49M | 54.87M | -16M | -8.19M | 1.52M | 15.87M | 47.84M | 50.74M | 61.56M |
| Equity Growth % | -5.08% | -61.65% | -55.65% | -49.98% | -49.44% | -32.26% | 188.64% | 7.29% | -17.96% | 455.78% | 324.74% | 1907.04% | 245.83% | -133.44% | -116.13% | -97.53% | -76.95% | -34.07% | -32.31% | -23.01% |
| Book Value per Share | 0.72 | 0.50 | 0.79 | 0.55 | 0.77 | 1.31 | 1.83 | 1.17 | 1.61 | 2.05 | 0.71 | 1.17 | 2.14 | -0.65 | -0.34 | 0.06 | 0.65 | 1.97 | 2.11 | 2.56 |
| Total Shareholders' Equity | 21.61M | 14.78M | 23.55M | 16.36M | 22.76M | 38.55M | 53.09M | 32.71M | 45.02M | 56.91M | 18.39M | 30.49M | 54.87M | -16M | -8.19M | 1.52M | 15.87M | 47.84M | 50.74M | 61.56M |
| Common Stock | 450.59M | 434.53M | 433.38M | 426.07M | 425.86M | 424.53M | 420.36M | 368.93M | 368.23M | 367.14M | 315.63M | 310.61M | 309.73M | 224.91M | 223.64M | 223.14M | 221.85M | 221.44M | 219.74M | 219.22M |
| Retained Earnings | -520.89M | -509.14M | -495.76M | -493.14M | -482M | -465.4M | -444.69M | -410.16M | -393.48M | -376.3M | -360.1M | -339.55M | -310.28M | -293.54M | -281.59M | -268.03M | -249.42M | -212.32M | -206.38M | -192.19M |
| Treasury Stock | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M | -2.85M |
| Accumulated OCI | 2.16M | 2.37M | 1.16M | 1.43M | -373K | 3.16M | 3.29M | 3.23M | 3.12M | 2.08M | 1.96M | 1.95M | 1.81M | 2.31M | 2.71M | 2.6M | 2.53M | 1.55M | 3.66M | 3.54M |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |