The company maintains a conservative capital structure with a debt-to-equity ratio of 0.01 as of 2026Q1, supported by a robust current ratio of 3.50.
| Metric | TTM | Dec'25 | Dec'24 | Dec'23 | Dec'22 | Dec'21 | Dec'20 | Dec'19 | Dec'18 | Dec'17 | Dec'16 | Dec'15 | Dec'14 | Dec'13 | Dec'12 | Dec'11 | Dec'10 | Dec'09 | Dec'08 | Dec'07 | Dec'06 | Dec'05 | Dec'04 | Dec'03 | Dec'02 | Dec'01 | Dec'00 | Dec'99 | Dec'98 | Dec'97 | Dec'96 |
|---|
| Total Current Assets | 221.08M | 211.6M | 258.36M | 271.39M | 361.84M | 328.73M | 234.37M | 249.32M | 232.19M | 166.78M | 223.62M | 189.27M | 118.17M | 157.63M | 96.92M | 146.24M | 105.22M | 98.41M | 75.77M | 73.51M | 81.78M | 101.95M | 109.7M | 124.55M | 130.55M | 142.2M | 148.46M | 146.9M | 127.6M | 125.2M | 119.2M |
| Cash & Short-Term Investments | 105.17M | 92.53M | 105.48M | 117.66M | 224.31M | 221.01M | 141.15M | 164.91M | 152.82M | 63.49M | 87.13M | 69.22M | 8.9M | 55.06M | 30.98M | 81.06M | 57.63M | 55.75M | 28.25M | 35.61M | 29.34M | 25.98M | 33.27M | 53.47M | 53.37M | 67.8M | 69.95M | 78.8M | 4.7M | 4.5M | 2.7M |
| Cash Only | 23.75M | 18.45M | 10.03M | 15.17M | 65.17M | 21.04M | 20.15M | 35.42M | 38.49M | 63.49M | 87.13M | 69.22M | 8.9M | 55.06M | 30.98M | 81.06M | 5.13M | 5.01M | 9.69M | 5.11M | 7.32M | 4.06M | 4.84M | 3.45M | 3.6M | 3.84M | 4.07M | 8.2M | 4.7M | 4.5M | 2.7M |
| Short-Term Investments | 81.42M | 74.08M | 95.45M | 102.48M | 159.13M | 199.97M | 121.01M | 129.49M | 114.33M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 52.49M | 50.74M | 18.56M | 30.5M | 22.03M | 21.93M | 28.43M | 50.03M | 49.78M | 63.96M | 65.88M | 70.6M | 0 | 0 | 0 |
| Accounts Receivable | 72.92M | 64.51M | 67.14M | 59.86M | 65.45M | 57.04M | 57.88M | 52.64M | 45.03M | 60.08M | 69.44M | 71.72M | 49.73M | 67.38M | 43.02M | 42.23M | 31.57M | 25.05M | 25.81M | 15.64M | 18.01M | 15.78M | 16.08M | 12.81M | 14.03M | 15.12M | 14.35M | 20.3M | 23M | 21.1M | 21.1M |
| Days Sales Outstanding | 42.86 | 43.12 | 45.75 | 40.18 | 40.09 | 28.49 | 37.13 | 46.8 | 33.16 | 41.99 | 38.15 | 47.5 | 33.34 | 35.73 | 31.93 | 46.87 | 45.14 | 33.74 | 51.91 | 36.47 | 39.21 | 37.22 | 40.31 | 31.62 | 31.68 | 31.66 | 25.85 | 30.66 | 39.67 | 36.78 | 34.49 |
| Inventory | 32.25M | 113.17M | 76.49M | 79.81M | 64.99M | 43.85M | 29.08M | 28.3M | 31.42M | 39.71M | 54.53M | 37.1M | 44.69M | 23.26M | 16.01M | 10.22M | 9.83M | 9.66M | 11.94M | 13.3M | 24.41M | 48.73M | 49.52M | 48.53M | 51.63M | 49.79M | 51.36M | 38M | 47.6M | 45.5M | 55.1M |
| Days Inventory Outstanding | 48.89 | 90.48 | 66.28 | 71.02 | 57.06 | 35.47 | 28.12 | 33.22 | 31.74 | 39.36 | 44.75 | 35.73 | 43.46 | 19.76 | 18.68 | 17.18 | 20.95 | 19.22 | 31.41 | 41.42 | 62.13 | 138.57 | 155.02 | 156.49 | 150.3 | 135.18 | 138.1 | 85.67 | 118.43 | 121.31 | 141.03 |
| Other Current Assets | 10.74M | -58.6M | 9.24M | 14.06M | 7.09M | 0 | 0 | 3.47M | 2.92M | 0 | 8.86M | 8.22M | 14.85M | 11.92M | 5.28M | 5.78M | 4.78M | 5.89M | 6.4M | 5.88M | 8.35M | 6.02M | 6.45M | 7.28M | 6.99M | 7.92M | 7.06M | 9.8M | 52.3M | 54.1M | 40.3M |
| Total Non-Current Assets | 128.03M | 130.39M | 125.68M | 127.42M | 122.92M | 113.61M | 113.89M | 99.64M | 103.34M | 117.53M | 131.78M | 126.61M | 136.21M | 119.49M | 77.56M | 60.27M | 52.54M | 43.27M | 36.99M | 28.37M | 35.28M | 37.69M | 37.24M | 45.46M | 53.41M | 62.18M | 62.65M | 64.7M | 69.1M | 74.6M | 70.7M |
| Property, Plant & Equipment | 80.75M | 506.8M | 71.25M | 71.53M | 76.85M | 73.63M | 70.73M | 73.91M | 82.71M | 103.8M | 104.24M | 103.82M | 110.66M | 101.03M | 65.99M | 52.95M | 42.92M | 32.73M | 26.22M | 22.08M | 22.96M | 23.37M | 27.57M | 27.16M | 29.19M | 38.78M | 43.33M | 46.9M | 51.1M | 55.7M | 44.2M |
| Fixed Asset Turnover | 2.98x | 1.08x | 7.52x | 7.60x | 7.75x | 9.92x | 8.04x | 5.55x | 5.99x | 5.03x | 6.37x | 5.31x | 4.92x | 6.81x | 7.45x | 6.21x | 5.95x | 8.28x | 6.92x | 7.09x | 7.30x | 6.62x | 5.28x | 5.45x | 5.53x | 4.50x | 4.68x | 5.15x | 4.14x | 3.76x | 5.05x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 8.76M | 10.13M | 10.91M | 11.61M | 12.46M | 12.59M | 2.4M | 2.46M | 2.61M | 2.61M | 2.96M | 3.42M | 3.41M | 3.75M | 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 | -12.59M | -2.4M | -2.46M | 6.56M | -334K | -9.01M | 10.68M | 259K | 1.33M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 28.16M | -404.88M | 27.62M | 33M | 28.36M | 26.98M | 41.62M | 20.34M | 17.66M | 3.17M | 24.93M | 22.79M | 3.11M | 5.19M | 4.48M | 7.29M | 4.17M | 4.34M | 3.03M | 2.67M | 8.69M | 11.13M | 8.49M | 10.05M | 14.62M | 19.84M | 19.32M | 17.8M | 18M | 18.9M | 26.5M |
| Total Assets | 349.11M | 342M | 384.03M | 398.82M | 484.76M | 442.34M | 348.26M | 348.96M | 335.53M | 284.32M | 355.4M | 315.88M | 254.38M | 277.12M | 174.49M | 206.51M | 157.76M | 141.68M | 112.76M | 101.88M | 117.07M | 139.64M | 146.94M | 170.01M | 183.96M | 204.38M | 211.1M | 211.6M | 196.7M | 199.8M | 189.9M |
| Asset Turnover | 1.60x | 1.60x | 1.39x | 1.36x | 1.23x | 1.65x | 1.63x | 1.18x | 1.48x | 1.84x | 1.87x | 1.74x | 2.14x | 2.48x | 2.82x | 1.59x | 1.62x | 1.91x | 1.61x | 1.54x | 1.43x | 1.11x | 0.99x | 0.87x | 0.88x | 0.85x | 0.96x | 1.14x | 1.08x | 1.05x | 1.18x |
| Asset Growth % | -34.38% | -10.95% | -3.71% | -17.73% | 9.59% | 27.02% | -0.2% | 4% | 18.01% | -20% | 12.51% | 24.18% | -8.2% | 58.82% | -15.51% | 30.9% | 11.35% | 25.65% | 10.68% | -12.97% | -16.17% | -4.97% | -13.57% | -7.58% | -9.99% | -3.18% | -0.24% | 7.58% | -1.55% | 5.21% | 6.33% |
| Total Current Liabilities | 63.18M | 54.75M | 60.81M | 63.2M | 163.07M | 77.11M | 81.76M | 61.24M | 71.19M | 52.68M | 80.89M | 81.99M | 60.38M | 88.17M | 59.49M | 49.6M | 33.34M | 33.03M | 29.52M | 20.25M | 21.26M | 18.42M | 19.27M | 21.84M | 27.43M | 26.92M | 25.43M | 28.3M | 25.2M | 27.7M | 23.9M |
| Accounts Payable | 37.72M | 9.4M | 13.17M | 11.1M | 13.28M | 12.21M | 12.8M | 8.34M | 11.68M | 8.76M | 16.97M | 13.07M | 11.8M | 15.87M | 13.39M | 12.26M | 6.6M | 6.81M | 4.13M | 8.1M | 6.34M | 3.62M | 5.28M | 4.39M | 5.08M | 6.89M | 5.92M | 5.6M | 3.9M | 4.6M | 4.6M |
| Days Payables Outstanding | 21.81 | 7.51 | 11.41 | 9.88 | 11.66 | 9.88 | 12.37 | 9.79 | 11.8 | 8.68 | 13.93 | 12.59 | 11.47 | 13.48 | 15.62 | 20.62 | 14.06 | 13.56 | 10.86 | 25.24 | 16.14 | 10.29 | 16.53 | 14.14 | 14.79 | 18.71 | 15.91 | 12.63 | 9.7 | 12.26 | 11.77 |
| Short-Term Debt | 595K | 647K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Deferred Revenue (Current) | 1.79M | 0 | 0 | 149K | 1.03M | 0 | 84K | 9.62M | 7.48M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 942K | 44.7M | 25.06M | 31.34M | 36.86M | 40.71M | 44.6M | 20.63M | 22.42M | 24.39M | 1.73M | 30.56M | 25M | 32.09M | 20.5M | 17.63M | 10.34M | 6.35M | 14.11M | 1.21M | 14.92M | 14.8M | 1.97M | 17.45M | 22.35M | 20.03M | 19.52M | 22.7M | 21.3M | 23.1M | 19.3M |
| Current Ratio | 3.50x | 3.87x | 4.25x | 4.29x | 2.22x | 4.26x | 2.87x | 4.07x | 3.26x | 3.17x | 2.76x | 2.31x | 1.96x | 1.79x | 1.63x | 2.95x | 3.16x | 2.98x | 2.57x | 3.63x | 3.85x | 5.53x | 5.69x | 5.70x | 4.76x | 5.28x | 5.84x | 5.19x | 5.06x | 4.52x | 4.99x |
| Quick Ratio | 2.99x | 1.80x | 2.99x | 3.03x | 1.82x | 3.69x | 2.51x | 3.61x | 2.82x | 2.41x | 2.09x | 1.86x | 1.22x | 1.52x | 1.36x | 2.74x | 2.86x | 2.69x | 2.16x | 2.97x | 2.70x | 2.89x | 3.12x | 3.48x | 2.88x | 3.43x | 3.82x | 3.85x | 3.17x | 2.88x | 2.68x |
| Cash Conversion Cycle | 69.94 | 126.09 | 100.62 | 101.33 | 85.49 | 54.09 | 52.88 | 70.24 | 53.11 | 72.67 | 68.98 | 70.64 | 65.33 | 42.01 | 34.98 | 43.43 | 52.03 | 39.4 | 72.46 | 52.65 | 85.2 | 165.5 | 178.8 | 173.97 | 167.2 | 148.12 | 148.05 | 103.7 | 148.4 | 145.83 | 163.75 |
| Total Non-Current Liabilities | 2.63M | 3.49M | 3.64M | 3.9M | 4.96M | 1.57M | 1.8M | 2.26M | 99K | 1.49M | 8.61M | 6.15M | 8.54M | 9.87M | 19.96M | 19.52M | 9.94M | 13.13M | 17.64M | 5.57M | 8.48M | 9.64M | 7.5M | 14.53M | 18.54M | 13.12M | 13.31M | 16.5M | 16.9M | 19.2M | 19.3M |
| Long-Term Debt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Capital Lease Obligations | 4.92M | 1.16M | 1.75M | 2.17M | 3.04M | 1.48M | 1.72M | 2.18M | 0 | 0 | 0 | 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 | 6.24M | 0 | 7.5M | 6.51M | 6.57M | 1.4M | 8.53M | 6.05M | 8.33M | 9.6M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 7.14M | 5.89M | 4.65M | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.57M | 2.33M | 1.9M | 1.73M | 1.92M | 97K | 74K | 83K | 99K | 90K | 86K | 102K | 204K | 265K | 19.96M | 19.52M | 9.94M | 13.13M | 17.64M | 5.57M | 8.48M | 9.64M | 7.5M | 7.39M | 12.66M | 8.46M | 13.31M | 16.5M | 16.9M | 19.2M | 19.3M |
| Total Liabilities | 65.81M | 58.24M | 64.45M | 67.1M | 168.03M | 78.68M | 83.56M | 63.5M | 71.29M | 54.17M | 89.5M | 88.14M | 68.92M | 98.03M | 79.45M | 69.12M | 43.28M | 46.16M | 47.16M | 25.81M | 29.74M | 28.06M | 26.77M | 36.37M | 45.98M | 40.04M | 38.74M | 44.8M | 42.1M | 46.9M | 43.2M |
| Total Debt | 1.65M | 1.8M | 1.75M | 2.17M | 3.04M | 1.48M | 1.72M | 2.18M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Net Debt | -22.1M | -16.65M | -8.28M | -13M | -62.13M | -19.57M | -18.42M | -33.24M | -38.49M | -63.49M | -87.13M | -69.22M | -8.9M | -55.06M | -30.98M | -81.06M | -5.13M | -5.01M | -8.69M | -5.11M | -7.32M | -4.06M | -4.84M | -3.45M | -3.6M | -3.84M | -4.07M | -8.2M | -4.7M | -4.5M | -2.7M |
| Debt / Equity | 0.01x | 0.01x | 0.01x | 0.01x | 0.01x | 0.00x | 0.01x | 0.01x | - | - | - | - | - | - | - | - | - | - | 0.02x | - | - | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | -0.32x | 0.16x | 0.03x | 0.03x | 0.02x | 0.01x | 0.01x | 0.03x | - | - | - | - | - | - | - | - | - | - | 0.05x | - | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | 4.22x | -1.48x | -0.15x | -0.17x | -0.48x | -0.09x | -0.13x | -0.48x | -0.39x | -0.57x | -0.51x | -0.53x | -0.10x | -0.28x | -0.25x | -1.09x | -0.10x | -0.10x | -0.46x | -0.38x | -1.80x | -0.60x | -0.38x | -0.18x | -0.18x | -0.14x | -0.09x | -0.14x | -0.10x | -0.08x | -0.04x |
| Interest Coverage | -335.34x | -123.53x | 371.34x | 287.95x | 423.96x | 1260.72x | 634.41x | 225.10x | 209.22x | 511.83x | 731.76x | 617.03x | 377.58x | 1299.01x | 1181.09x | 578.42x | 309.73x | 281.76x | 222.87x | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Equity | 283.3M | 283.76M | 319.58M | 331.72M | 316.74M | 363.66M | 264.7M | 285.46M | 264.24M | 230.15M | 265.9M | 227.74M | 185.46M | 179.09M | 95.03M | 137.39M | 114.48M | 95.52M | 65.6M | 76.07M | 87.33M | 111.58M | 120.17M | 133.64M | 137.98M | 164.34M | 172.36M | 166.8M | 154.6M | 152.9M | 146.7M |
| Equity Growth % | -44.29% | -11.21% | -3.66% | 4.73% | -12.9% | 37.39% | -7.27% | 8.03% | 14.81% | -13.45% | 16.76% | 22.8% | 3.56% | 88.45% | -30.83% | 20.01% | 19.85% | 45.6% | -13.76% | -12.89% | -21.74% | -7.15% | -10.08% | -3.15% | -16.04% | -4.65% | 3.33% | 7.89% | 1.11% | 4.23% | 9.72% |
| Book Value per Share | 17.44 | 17.48 | 18.51 | 18.62 | 17.80 | 20.48 | 14.90 | 16.06 | 14.94 | 12.83 | 13.96 | 11.77 | 9.35 | 8.98 | 4.84 | 7.18 | 5.93 | 4.94 | 3.27 | 3.34 | 3.16 | 3.87 | 4.46 | 4.97 | 5.05 | 6.09 | 6.37 | 6.19 | 5.75 | 5.67 | 4.39 |
| Total Shareholders' Equity | 283.3M | 283.76M | 319.58M | 331.72M | 316.74M | 363.66M | 264.7M | 285.46M | 264.24M | 230.15M | 265.9M | 227.74M | 185.46M | 179.09M | 95.03M | 137.39M | 114.48M | 95.52M | 65.6M | 76.07M | 87.33M | 111.58M | 120.17M | 133.64M | 137.98M | 164.34M | 172.36M | 166.8M | 154.6M | 152.9M | 146.7M |
| Common Stock | 24.49M | 24.49M | 24.47M | 24.44M | 24.38M | 24.31M | 24.21M | 24.16M | 24.12M | 24.09M | 24.03M | 23.78M | 23.72M | 23.65M | 23.56M | 23.38M | 23M | 22.83M | 22.8M | 22.79M | 22.64M | 26.91M | 26.91M | 26.91M | 26.91M | 26.91M | 26.91M | 26.9M | 0 | 0 | 0 |
| Retained Earnings | 420.9M | 422.05M | 436.61M | 418.06M | 393.1M | 438.1M | 342.62M | 368.2M | 350.42M | 321.32M | 293.4M | 239.1M | 198.16M | 192.09M | 123.44M | 168.98M | 137.13M | 115.19M | 93.5M | 84.83M | 74.5M | 94.33M | 101.02M | 112.87M | 116.65M | 135.09M | 143.13M | 137.6M | 125.4M | 123.5M | 117.3M |
| Treasury Stock | -218.13M | -218.13M | -192.03M | -157.62M | -145.81M | -145.59M | -145.59M | -145.59M | -143.59M | -143.59M | -78.75M | -64.73M | -61.89M | -37.88M | -37.88M | -37.88M | -35.88M | -30.17M | -30.15M | -20M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -19.38M | -29.62M | -27.54M | -19.65M | -20.36M | -22.98M | -13.39M | -12.43M | -12.18M | -10.28M | -8.64M | -8.09M | -156K | -112K | -100K | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Cyclical demand and margin compression
As reported in recent financial statements, Sturm, Ruger & Company's total assets have declined from $398.8 million in 2023Q4 to $349.1 million in 2026Q1, reflecting a contractionary trajectory that warrants caution regarding the company's ability to maintain its historical scale during periods of cooling consumer demand.
The reduction in total assets appears to be driven by a combination of inventory management and potential asset impairment, signaling that the company is rightsizing its footprint to match lower throughput. Investors should monitor whether this trend represents a prudent defensive posture or a structural loss of competitive capacity.
Based on the provided quarterly data, the company maintains a robust current ratio of 3.50 as of 2026Q1, which suggests that despite recent operational headwinds, the firm retains sufficient short-term liquidity to navigate cyclical downturns without immediate reliance on external financing or debt markets.
While the current ratio remains healthy, the absolute cash position of $23.7 million is relatively modest given the company's fixed-cost structure and recent negative operating margins. This liquidity profile appears adequate for current operations, but it may offer limited protection if the current demand environment persists for an extended duration.
According to historical balance sheet figures, equity has remained relatively stable at $283.3 million in 2026Q1, though this resilience is increasingly tested by the erosion of retained earnings, which have fluctuated from $418.1 million in 2023Q4 to $420.9 million in the most recent quarter.
The stability in equity suggests that the company has avoided significant dilution, yet the stagnation in retained earnings highlights the lack of profitable growth in recent periods. This trend implies that shareholder value is currently being preserved through capital discipline rather than through the accumulation of earnings from core operations.
As indicated by the company's balance sheet filings, the intermittent appearance of goodwill, such as the $8.8 million recorded in 2025Q4, suggests that inorganic growth efforts may introduce periodic volatility to the asset base that could necessitate future impairment charges if performance targets are not met.
The presence of these intangible assets, combined with the inherent risks of the two-tier distribution model, may obscure the true quality of the balance sheet. Analysts should be wary that headline asset values could be overstated if the underlying brands fail to generate the expected returns on invested capital.
Quick answers to the most common questions about buying RGR stock.
As of 2025, Sturm, Ruger & Company, Inc. (RGR) had total assets of $342.0M including $211.6M in current assets.
Sturm, Ruger & Company, Inc. (RGR) carries total debt of $1.8M, offset by $92.5M in cash and short-term investments. Comparing total debt to cash helps evaluate the company's debt burden and net leverage.
Sturm, Ruger & Company, Inc. (RGR) has total shareholders' equity (book value) of $283.8M ($17.48 book value per share). Book value represents the net worth of the company belonging to common stock holders.
Sturm, Ruger & Company, Inc. (RGR) reported a current ratio of 3.87x. A current ratio above 1.0x indicates that the company has more current assets than current liabilities, suggesting sufficient short-term liquidity.