Common-Size Balance Sheet: Assets
Quarterly Data
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Lumentum Holdings Inc. pages available for free this week:
- 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 (quarterly data)
Based on: 10-K (reporting date: 2026-06-27), 10-Q (reporting date: 2026-03-28), 10-Q (reporting date: 2025-12-27), 10-Q (reporting date: 2025-09-27), 10-K (reporting date: 2025-06-28), 10-Q (reporting date: 2025-03-29), 10-Q (reporting date: 2024-12-28), 10-Q (reporting date: 2024-09-28), 10-K (reporting date: 2024-06-29), 10-Q (reporting date: 2024-03-30), 10-Q (reporting date: 2023-12-30), 10-Q (reporting date: 2023-09-30), 10-K (reporting date: 2023-07-01), 10-Q (reporting date: 2023-04-01), 10-Q (reporting date: 2022-12-31), 10-Q (reporting date: 2022-10-01), 10-K (reporting date: 2022-07-02), 10-Q (reporting date: 2022-04-02), 10-Q (reporting date: 2022-01-01), 10-Q (reporting date: 2021-10-02), 10-K (reporting date: 2021-07-03), 10-Q (reporting date: 2021-04-03), 10-Q (reporting date: 2020-12-26), 10-Q (reporting date: 2020-09-26).
The asset composition of the balance sheet exhibits a significant structural transition over the analyzed period, shifting from a high-liquidity profile to one dominated by non-current assets, followed by a recent return toward a more liquid position.
- Liquidity and Cash Management
- Current assets experienced a period of volatility, peaking at 75.42% in July 2022 before declining to a low of 39.24% in March 2024. This contraction was primarily driven by a consistent reduction in short-term investments, which fell from approximately 40% of total assets in 2020 to below 10% by 2024. Cash and cash equivalents showed erratic movement, with a notable peak of 31.00% in July 2022 and a substantial late-period increase to 37.25% in March 2026.
- Operational Asset Trends
- Inventories showed a steady upward trend, increasing from 6.28% in September 2020 to a high of 11.87% in December 2025, indicating a growing proportion of capital tied up in physical stock. In contrast, net accounts receivable remained relatively stable, fluctuating within a narrow band between 4.84% and 7.98% throughout the period.
- Non-Current Asset Growth and Intangibles
- Non-current assets rose from 36.04% in September 2020 to a peak of 60.76% in March 2024. This expansion was largely driven by a surge in goodwill, which increased from approximately 10% to a peak of 26.85% in June 2024, and a corresponding rise in other intangible assets that peaked at 16.38% in January 2024. Net property, plant, and equipment also grew steadily from 11.61% to a peak of 17.44% in March 2025.
- Structural Asset Reallocation
- A profound shift in the balance sheet occurred between 2022 and 2024, characterized by the conversion of liquid current assets into long-term intangible and fixed assets. However, by the first half of 2026, a reversal is observed; goodwill and intangible assets declined sharply, while cash and current assets rebounded, with total current assets reaching 62.55% by March 2026.