Common-Size Balance Sheet: Assets
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- Balance Sheet: Assets
- Common-Size Income Statement
- Analysis of Profitability Ratios
- DuPont Analysis: Disaggregation of ROE, ROA, and Net Profit Margin
- Price to FCFE (P/FCFE)
- Operating Profit Margin since 2015
- Return on Equity (ROE) since 2015
- Debt to Equity since 2015
- Total Asset Turnover since 2015
- Aggregate Accruals
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Lumentum Holdings Inc., common-size consolidated balance sheet: assets
Based on: 10-K (reporting date: 2026-06-27), 10-K (reporting date: 2025-06-28), 10-K (reporting date: 2024-06-29), 10-K (reporting date: 2023-07-01), 10-K (reporting date: 2022-07-02), 10-K (reporting date: 2021-07-03).
The asset composition shows a significant structural shift between 2021 and 2026, moving from a highly liquid position toward a more asset-intensive profile, before partially reverting in the final year. The most prominent trend is the volatility in current assets, which peaked at 75.42% in 2022 before declining to approximately 40% in 2024 and 2025, and recovering to 56.95% by 2026.
- Liquidity and Cash Position
- A substantial contraction in high-liquidity assets is evident from 2022 to 2025. Combined cash, cash equivalents, and short-term investments fell from a peak of 61.24% of total assets in 2022 to a low of 20.79% in 2025. However, a sharp recovery in cash and cash equivalents is observed in 2026, rising to 27.96%, although short-term investments remained relatively low at 9.51% compared to historical levels.
- Working Capital Management
- Inventories have exhibited a steady upward trend as a percentage of total assets, increasing from 5.53% in 2021 to a peak of 11.14% in 2025, indicating a growing allocation of capital toward stock. Accounts receivable remained relatively stable throughout the period, fluctuating within a narrow band between 4.95% and 7.12%.
- Fixed and Long-term Asset Investment
- Property, plant, and equipment (PP&E) showed a gradual increase in importance, rising from 10.17% in 2021 to 17.22% in 2025, suggesting expanded investment in physical infrastructure. Non-current assets overall peaked in 2024 and 2025, reaching nearly 60% of the total asset base.
- Intangibles and Goodwill
- A significant surge in goodwill and other intangible assets occurred in 2024, with combined values reaching 42.55% of total assets, pointing toward major acquisitions or asset revaluations during that period. This trend reversed sharply by 2026, with the combined proportion dropping to 19.10%, which may indicate asset impairment or significant amortization.
- Tax and Other Assets
- Deferred tax assets remained minimal for much of the period but showed a notable increase in 2026, reaching 7.27% of total assets, the highest level recorded in the provided timeframe.