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VANIVivani Medical, Inc.
$1.20$71M
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  4. Financial Ratios

Vivani Medical, Inc. (VANI) Financial Ratios

Latest Ratios: P/E Ratio -2.8x · EV/EBITDA N/A · ROE -159.6%. (2012–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

VANI Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$71M$77M$64M$52M$32M$177M$158M$278M$183M$326M$262M
Enterprise Value$74M$79M$65M$52M$-11627622$177M$158M$269M$178M$325M$251M
P/E Ratio →-2.79——————————
P/S Ratio———————82.2826.4940.9265.71
P/B Ratio4.764.883.622.500.7371.9180.8638.2159.2341.3523.49
P/FCF———————————
P/OCF———————————

P/E links to full P/E history page with 30-year chart

VANI EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue———————79.6925.8440.8562.98
EV / EBITDA———————————
EV / EBIT———————————
EV / FCF———————————

VANI Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin———————36.3%29.1%2.6%-134.6%
Operating Margin———————-905.5%-505.0%-360.5%-833.4%
Net Profit Margin———————-994.1%-508.9%-358.1%-832.6%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE-159.6%-159.6%-122.4%-78.8%-59.4%-578.6%-201.2%-648.6%-640.1%-299.7%-211.2%
ROA-65.7%-65.7%-53.8%-52.9%-49.1%-239.4%-85.1%-246.3%-278.8%-182.2%-147.3%
ROIC-111.9%-111.9%-94.0%-192.7%-1393.8%-450.6%-1564.8%—-886.7%-570.2%-1087.0%
ROCE-80.6%-80.6%-65.2%-63.9%-89.1%-416.4%-145.9%-480.9%-635.1%-301.7%-211.4%

VANI Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.201.201.101.000.020.741.270.36———
Debt / EBITDA———————————
Net Debt / Equity—0.170.050.00-1.00-0.150.20-1.20-1.45-0.08-0.98
Net Debt / EBITDA———————————
Debt / FCF———————————
Interest Coverage———————————

VANI Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.712.713.414.036.971.181.111.881.271.992.70
Quick Ratio2.712.713.414.036.971.181.111.740.841.582.10
Cash Ratio2.462.463.073.616.611.040.951.630.591.191.92
Asset Turnover———————0.200.650.550.24
Inventory Turnover———————2.091.502.872.74
Days Sales Outstanding———————49.1526.6883.9225.10

VANI Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield———————————
Payout Ratio———————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield———————————
FCF Yield———————————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%
Shares Outstanding—$62M$55M$51M$38M$36M$28M$16M$9M$7M$6M

Key Metrics

Growth RegimeMixed
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Clinical trial funding shortfall

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Speculative Premium Amidst Revenue Void

As reported in recent financial statements, Vivani's P/B ratio of 4.76 suggests that investors are pricing in significant optionality for the NanoPortal platform, despite the company currently generating zero commercial revenue and maintaining a negative P/E multiple that reflects its ongoing clinical-stage development and lack of earnings.

The valuation appears to be driven entirely by the potential of the NPM-115 program rather than any fundamental financial metrics. Investors should monitor whether this premium can be sustained if clinical milestones are delayed, as the current multiple leaves little room for error in the company's development timeline.

Capital Erosion Through Clinical Development

Based on historical data, Vivani's ROIC has consistently trended in negative territory, reaching -28.4% in 2026Q1, which indicates that the company is currently destroying shareholder capital as it funds high-cost clinical trials without any offsetting revenue to generate a positive return on its invested capital base.

The persistent negative returns are a structural feature of the company's current pre-revenue status. This trend warrants further investigation into whether the company can achieve a pivot to positive returns once the NanoPortal technology reaches commercialization or if the capital intensity will continue to suppress long-term compounding.

Liquidity Buffer Nearing Critical Thresholds

According to recent SEC filings, Vivani's current ratio has fluctuated significantly, dropping from 5.13 in 2024Q1 to 3.18 in 2026Q1, which suggests a tightening liquidity profile that may limit the company's operational flexibility as it navigates the capital-intensive requirements of its ongoing clinical trial programs.

While the current ratio appears superficially healthy, the lack of revenue means that the company is entirely dependent on its cash reserves to meet obligations. Investors should monitor the burn rate closely, as the current liquidity position may necessitate further dilutive financing to ensure operational continuity.

Debt Profile Reflects Financing Necessity

As reported in regulatory filings, Vivani's debt-to-equity ratio reached 0.96 in 2026Q1, signaling that the company has increasingly relied on debt financing to supplement its equity-based funding, a trend that warrants caution given the absence of operating cash flow to service these obligations in the near term.

The reliance on debt in a pre-revenue environment increases the risk profile significantly, as there is no margin for error in the company's clinical development schedule. This leverage appears to be a strategic necessity to extend the cash runway, but it introduces potential covenant risks if milestones are missed.

Misapplication of Traditional Valuation Multiples

Based on the company's pre-revenue status, the P/E ratio is the most commonly misapplied metric, as it obscures the reality that Vivani is a clinical-stage development entity where earnings are non-existent and current losses are a deliberate investment in future intellectual property rather than a sign of operational failure.

Analysts should instead focus on the cash runway and the probability-weighted net present value of the pipeline candidates. Using earnings-based multiples for a company in this phase provides no insight into the actual value of the NanoPortal technology or the likelihood of a successful regulatory outcome.

Download Financial Ratios Data

Includes 30+ ratios · 14 years · Updated daily

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VANI — Frequently Asked Questions

Quick answers to the most common questions about buying VANI stock.

What is Vivani Medical, Inc.'s P/E ratio?

Vivani Medical, Inc.'s current P/E ratio is -2.8x. This places it at the 50th percentile of its historical range.

What is Vivani Medical, Inc.'s ROE?

Vivani Medical, Inc.'s return on equity (ROE) is -159.6%. The historical average is -164.7%.

Is VANI stock overvalued?

Based on historical data, Vivani Medical, Inc. is trading at a P/E of -2.8x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.