National Presto Industries, Inc. (NPK) quarterly balance sheet — complete assets, liabilities & equity history
National Presto Industries, Inc. (NPK) balance sheet — 30-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 | 401.54M | 373.92M | 403.06M | 398.38M | 365.06M | 346.95M | 366.66M | 348.97M | 339.61M | 338.29M | 360.11M | 333.8M | 319.03M | 312.05M | 326.63M | 336.65M | 323.96M | 317.44M | 348.05M | 345.19M |
| Cash & Short-Term Investments | 16.29M | 6.99M | 3.75M | 4.59M | 4.75M | 5.51M | 22.67M | 33.22M | 53.44M | 87.92M | 114.11M | 95.38M | 99.71M | 104.64M | 95.57M | 105.49M | 110.12M | 117.83M | 144M | 124.33M |
| Cash Only | 15.79M | 6.49M | 3.25M | 2.09M | 1.76M | 1.02M | 17.66M | 16.33M | 32.57M | 63.55M | 87.66M | 70.41M | 73.36M | 75.63M | 70.71M | 61.78M | 67.09M | 82.53M | 109.81M | 91.01M |
| Short-Term Investments | 499K | 501K | 503K | 2.5M | 3M | 4.5M | 5.01M | 16.89M | 20.87M | 24.37M | 26.45M | 24.97M | 26.34M | 29.01M | 24.86M | 43.71M | 43.03M | 35.3M | 34.19M | 33.31M |
| Accounts Receivable | 53.42M | 48.73M | 89.21M | 64.41M | 56.48M | 47.06M | 62.89M | 48.28M | 53.41M | 39.57M | 50.36M | 50.75M | 46.06M | 44.43M | 73.25M | 48.33M | 50.99M | 38.02M | 55.71M | 53.6M |
| Days Sales Outstanding | 31.71 | 55.22 | 44.03 | 47.64 | 39.11 | 47.21 | 38.38 | 50.39 | 49.74 | 53.38 | 46.74 | 52.98 | 52.15 | 67.32 | 47.97 | 64.85 | 52.5 | 71.73 | 48.44 | 55.47 |
| Inventory | 326.55M | 312.86M | 306.97M | 326.31M | 298.95M | 287.63M | 278M | 263.62M | 228.08M | 203.99M | 190.42M | 182.93M | 166.99M | 154.99M | 152.14M | 176.71M | 156.2M | 151.47M | 143.86M | 150.59M |
| Days Inventory Outstanding | 246.45 | 291.01 | 218.35 | 286.06 | 261.91 | 294.3 | 247.15 | 299.89 | 277.9 | 284.04 | 217.4 | 235.03 | 223.44 | 226.45 | 146.9 | 287.86 | 225.43 | 269.05 | 157.34 | 175.85 |
| Other Current Assets | 5.28M | 3.57M | 1.12M | 3.07M | 4.87M | 6.74M | 0 | 3.85M | 2.7M | 3.74M | 205K | 1.85M | 2.5M | 3.34M | 294K | 2.53M | 1.25M | 2.89M | -256K | 12.32M |
| Total Non-Current Assets | 97.07M | 95.39M | 101.59M | 105.45M | 106.8M | 108.34M | 86.74M | 79.93M | 78.48M | 79.16M | 80.43M | 82.17M | 82.78M | 83.83M | 87.9M | 70.8M | 70.02M | 71.07M | 74.32M | 80.72M |
| Property, Plant & Equipment | 73.65M | 71.52M | 73.38M | 73.04M | 74.02M | 75.18M | 53.2M | 50.55M | 48.71M | 49.01M | 49.9M | 51.15M | 51.32M | 51.52M | 52.52M | 47.04M | 45.64M | 46.26M | 46.88M | 47.79M |
| Fixed Asset Turnover | 2.02x | 1.64x | 2.24x | 1.57x | 1.61x | 1.61x | 2.60x | 1.85x | 1.74x | 1.55x | 1.95x | 1.62x | 1.54x | 1.55x | 2.29x | 1.50x | 1.68x | 1.30x | 2.12x | 1.82x |
| Goodwill | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 19.43M | 18.57M | 15.32M | 15.32M | 15.32M | 15.32M | 15.32M |
| Intangible Assets | 1.39M | 1.85M | 2.26M | 2.64M | 3.02M | 3.4M | 3.78M | 4.16M | 4.53M | 4.91M | 5.29M | 5.67M | 6.1M | 6.55M | 6.93M | 2.73M | 2.52M | 2.57M | 2.62M | 2.68M |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.56M |
| Other Non-Current Assets | 0 | 0 | 0 | 0 | 10.33M | 0 | 0 | 0 | 0 | 0 | 0 | 1.28M | 1.28M | 1.69M | 1.69M | 1.02M | 1.88M | 2.26M | 2.88M | 4.35M |
| Total Assets | 498.61M | 469.31M | 504.66M | 503.83M | 471.86M | 455.3M | 453.4M | 428.9M | 418.1M | 417.45M | 440.54M | 415.97M | 401.81M | 395.88M | 414.54M | 407.44M | 393.98M | 388.51M | 422.38M | 425.91M |
| Asset Turnover | 0.30x | 0.24x | 0.33x | 0.24x | 0.26x | 0.23x | 0.31x | 0.22x | 0.20x | 0.18x | 0.23x | 0.20x | 0.20x | 0.20x | 0.28x | 0.17x | 0.20x | 0.15x | 0.24x | 0.21x |
| Asset Growth % | 5.67% | 3.08% | 11.31% | 17.47% | 12.86% | 9.07% | 2.92% | 3.11% | 4.05% | 5.45% | 6.27% | 2.09% | 1.99% | 1.9% | -1.86% | -4.34% | -3.09% | -1.7% | -2.86% | 3.71% |
| Total Current Liabilities | 76.93M | 63.63M | 94.95M | 112.98M | 86.7M | 75.5M | 74.44M | 70.49M | 68.05M | 73.73M | 72.02M | 63.42M | 56.47M | 56.38M | 53.64M | 51.63M | 48.21M | 49.65M | 53.16M | 61.16M |
| Accounts Payable | 42.83M | 33.66M | 45.96M | 48.01M | 42.83M | 37.12M | 44.54M | 39.57M | 33.18M | 12.61M | 32.57M | 41.39M | 23.63M | 24.42M | 29.68M | 26.84M | 23.58M | 27.29M | 30.55M | 39.75M |
| Days Payables Outstanding | 29.48 | 37.38 | 32.4 | 41.56 | 35.7 | 42.49 | 38.38 | 44.37 | 29.46 | 32.54 | 43.06 | 43.67 | 33.35 | 39.89 | 25.25 | 43.59 | 37.27 | 52.69 | 37.56 | 39.59 |
| Short-Term Debt | 0 | 508K | 23.62M | 36.9M | 12.64M | 0 | 0 | 625K | 669K | 675K | 0 | 676K | 679K | 540K | 577K | 613K | 527K | 550K | 546K | 537K |
| Deferred Revenue (Current) | 0 | 15.07M | 9.23M | 0 | 0 | 0 | 7.34M | 15.35M | 17.96M | 20.01M | 13.67M | 2.98M | 14.61M | 11.46M | 4.4M | 4.14M | 4.23M | 2.37M | 2.21M | 2.07M |
| Other Current Liabilities | 0 | 14.39M | 924K | 10.61M | 13.83M | 0 | -9.76M | 13.62M | 15.5M | 36.1M | -13.67M | 16.27M | 16.06M | 15.01M | 8.8M | 16.85M | 16.79M | 15.44M | 16.69M | 16.59M |
| Current Ratio | 5.22x | 5.88x | 4.24x | 3.53x | 4.21x | 4.60x | 4.93x | 4.95x | 4.99x | 4.59x | 5.00x | 5.26x | 5.65x | 5.54x | 6.09x | 6.52x | 6.72x | 6.39x | 6.55x | 5.64x |
| Quick Ratio | 0.97x | 0.96x | 1.01x | 0.64x | 0.76x | 0.79x | 1.19x | 1.21x | 1.64x | 1.82x | 2.36x | 2.38x | 2.69x | 2.79x | 3.25x | 3.10x | 3.48x | 3.34x | 3.84x | 3.18x |
| Cash Conversion Cycle | 248.68 | 308.86 | 229.98 | 292.14 | 265.33 | 299.02 | 247.16 | 305.91 | 298.18 | 304.88 | 221.07 | 244.34 | 242.24 | 253.88 | 169.63 | 309.12 | 240.66 | 288.09 | 168.22 | 191.73 |
| Total Non-Current Liabilities | 10.41M | 10.52M | 14.57M | 11.07M | 11.09M | 11.21M | 11.33M | 11.84M | 11.97M | 12.09M | 12.26M | 9.87M | 10.04M | 10.02M | 12.84M | 10.29M | 9.4M | 9.48M | 11.59M | 10.68M |
| 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 | 8.69M | 8.8M | 8.93M | 9.03M | 9.16M | 9.28M | 9.4M | 9.56M | 9.69M | 9.81M | 9.99M | 9.87M | 10.04M | 10.02M | 10.15M | 10.29M | 9.4M | 9.48M | 9.62M | 9.74M |
| Deferred Tax Liabilities | 0 | 0 | 3.93M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 2.69M | 0 | 0 | 0 | 1.98M | 0 |
| Other Non-Current Liabilities | 1.72M | 1.72M | 1.72M | 2.04M | 1.94M | 1.94M | 1.94M | 2.27M | 2.27M | 2.27M | 2.27M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 940K |
| Total Liabilities | 87.34M | 74.14M | 109.52M | 124.06M | 97.79M | 86.71M | 85.77M | 82.33M | 80.01M | 85.82M | 84.28M | 73.29M | 66.51M | 66.4M | 66.48M | 61.92M | 57.61M | 59.12M | 64.75M | 71.84M |
| Total Debt | 9.18M | 9.31M | 33.06M | 46.46M | 22.37M | 9.8M | 9.96M | 10.19M | 10.36M | 10.49M | 10.66M | 10.55M | 10.72M | 10.56M | 10.73M | 10.9M | 9.93M | 10.03M | 10.16M | 10.28M |
| Net Debt | -6.61M | 2.82M | 29.81M | 44.37M | 20.61M | 8.79M | -7.7M | -6.14M | -22.21M | -53.06M | -76.99M | -59.86M | -62.65M | -65.06M | -59.98M | -50.88M | -57.16M | -72.5M | -99.64M | -80.74M |
| Debt / Equity | 0.02x | 0.02x | 0.08x | 0.12x | 0.06x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x | 0.03x |
| Debt / EBITDA | 0.44x | 1.00x | 1.65x | 6.03x | 3.05x | 0.95x | 0.41x | 0.98x | 1.37x | 1.35x | 0.70x | 1.28x | 1.65x | 0.95x | 5.74x | 0.97x | 1.16x | 2.64x | 2.63x | 1.90x |
| Net Debt / EBITDA | -0.31x | 0.30x | 1.49x | 5.76x | 2.81x | 0.85x | -0.31x | -0.59x | -2.93x | -6.85x | -5.08x | -7.25x | -9.65x | -5.85x | -32.07x | -4.53x | -6.67x | -19.09x | -25.74x | -14.96x |
| Interest Coverage | - | - | - | - | - | - | - | - | - | - | 8.20x | - | - | - | 1.11x | - | - | - | - | - |
| Total Equity | 411.27M | 395.17M | 395.13M | 379.77M | 374.06M | 368.58M | 367.63M | 346.58M | 338.08M | 331.64M | 356.26M | 342.68M | 335.3M | 329.48M | 348.05M | 345.52M | 336.37M | 329.39M | 357.62M | 354.07M |
| Equity Growth % | 9.95% | 7.21% | 7.48% | 9.58% | 10.64% | 11.14% | 3.19% | 1.14% | 0.83% | 0.65% | 2.36% | -0.82% | -0.32% | 0.03% | -2.68% | -2.41% | -3.81% | -3.15% | -4.47% | -1.66% |
| Book Value per Share | 57.38 | 55.20 | 55.47 | 53.11 | 52.34 | 51.64 | 51.74 | 48.60 | 47.43 | 46.60 | 50.29 | 48.21 | 47.18 | 46.43 | 49.15 | 48.78 | 47.50 | 46.57 | 50.65 | 50.14 |
| Total Shareholders' Equity | 411.27M | 395.17M | 395.13M | 379.77M | 374.06M | 368.58M | 367.63M | 346.58M | 338.08M | 331.64M | 356.26M | 342.68M | 335.3M | 329.48M | 348.05M | 345.52M | 336.37M | 329.39M | 357.62M | 354.07M |
| Common Stock | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M | 7.44M |
| Retained Earnings | 394.92M | 379.06M | 379.6M | 364.6M | 359.28M | 354.13M | 353.66M | 332.94M | 324.86M | 318.77M | 344.25M | 331.09M | 324.07M | 318.56M | 338.07M | 335.9M | 326.97M | 320.29M | 349.2M | 345.96M |
| Treasury Stock | -10.14M | -10.02M | -10.34M | -10.41M | -10.48M | -10.55M | -10.81M | -10.89M | -10.99M | -11.09M | -11.48M | -11.56M | -11.66M | -11.74M | -12.16M | -12.24M | -12.35M | -12.45M | -12.78M | -12.85M |
| Accumulated OCI | 2K | 4K | 6K | 9K | 13K | 22K | 35K | 67K | 14K | 21K | 22K | -75K | -95K | -88K | -103K | -156K | -67K | -42K | 20K | 48K |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |