# Vivani Medical, Inc.: financial statements, quarterly

VANI · Nasdaq · CIK 1266806 · [Healthcare](/sectors/healthcare.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/vani.md) · [Financials](/companies/vani/financials.md) · [Filings](/companies/vani/filings.md) · [Insiders](/companies/vani/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/vani/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $k | not reported | not reported | not reported | not reported | [0.0 d](/filings/0001753926-24-001874.md) | [0.0 d](/filings/0001753926-25-000527.md) | [0.0](/filings/0001753926-25-000794.md) | [0.0 d](/filings/0001753926-25-001330.md) | not reported | not reported | not reported | not reported |
| Cost of revenue | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Gross profit | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Research and development | $k | [4,441](/filings/0001753926-24-001874.md) | [4,708 d](/filings/0001753926-25-000527.md) | [3,726](/filings/0001753926-25-000794.md) | [3,513](/filings/0001753926-25-001330.md) | [4,203](/filings/0001753926-25-001770.md) | [4,303 d](/filings/0001753926-26-000548.md) | [4,217](/filings/0001753926-26-000852.md) | [4,759](/filings/0001753926-26-001477.md) | [4,519](/filings/0001753926-25-001770.md) | [4,630 d](/filings/0001753926-26-000548.md) | [4,390](/filings/0001753926-26-000852.md) | [4,456](/filings/0001753926-26-001477.md) |
| Operating income | $k | [(7,144)](/filings/0001753926-24-001874.md) | [(6,217) d](/filings/0001753926-25-000527.md) | [(6,227)](/filings/0001753926-25-000794.md) | [(5,681)](/filings/0001753926-25-001330.md) | [(6,309)](/filings/0001753926-25-001770.md) | [(6,460) d](/filings/0001753926-26-000548.md) | [(6,557)](/filings/0001753926-26-000852.md) | [(7,462)](/filings/0001753926-26-001477.md) | [(6,725)](/filings/0001753926-25-001770.md) | [(6,810) d](/filings/0001753926-26-000548.md) | [(6,817)](/filings/0001753926-26-000852.md) | [(6,874)](/filings/0001753926-26-001477.md) |
| Net income | $k | [(6,782)](/filings/0001753926-24-001874.md) | [(6,026) d](/filings/0001753926-25-000527.md) | [(6,039)](/filings/0001753926-25-001770.md) | [(5,356)](/filings/0001753926-25-001770.md) | [(6,041)](/filings/0001753926-25-001770.md) | [(6,050) d](/filings/0001753926-26-000548.md) | [(6,302)](/filings/0001753926-26-001477.md) | [(7,144)](/filings/0001753926-26-001477.md) | [(6,530)](/filings/0001753926-25-001770.md) | [(6,633) d](/filings/0001753926-26-000548.md) | [(6,780)](/filings/0001753926-26-001477.md) | [(6,370)](/filings/0001753926-26-001477.md) |
| Diluted EPS | $ per share | [(0.13)](/filings/0001753926-24-001874.md) | not reported | [(0.12)](/filings/0001753926-25-000794.md) | [(0.10)](/filings/0001753926-25-001330.md) | [(0.11)](/filings/0001753926-25-001770.md) | not reported | [(0.11)](/filings/0001753926-26-000852.md) | [(0.12)](/filings/0001753926-26-001477.md) | [(0.11)](/filings/0001753926-25-001770.md) | not reported | [(0.08)](/filings/0001753926-26-000852.md) | [(0.07)](/filings/0001753926-26-001477.md) |
| Basic EPS | $ per share | [(0.13)](/filings/0001753926-24-001874.md) | not reported | [(0.12)](/filings/0001753926-25-000794.md) | [(0.10)](/filings/0001753926-25-001330.md) | [(0.11)](/filings/0001753926-25-001770.md) | not reported | [(0.11)](/filings/0001753926-26-000852.md) | [(0.12)](/filings/0001753926-26-001477.md) | [(0.11)](/filings/0001753926-25-001770.md) | not reported | [(0.08)](/filings/0001753926-26-000852.md) | [(0.07)](/filings/0001753926-26-001477.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerIncludingAssessedTax
- Cost of revenue: not reported
- Gross profit: not reported
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [24.8](/filings/0001753926-23-001474.md) | [20.7](/filings/0001753926-25-000527.md) | [29.6](/filings/0001753926-24-000959.md) | [24.9](/filings/0001753926-24-001420.md) | [19.6](/filings/0001753926-24-001874.md) | [18.4](/filings/0001753926-26-000548.md) | [13.0](/filings/0001753926-25-000794.md) | [6.8](/filings/0001753926-25-001330.md) | [2.6](/filings/0001753926-25-001770.md) | [16.2](/filings/0001753926-26-001477.md) | [19.7](/filings/0001753926-26-000852.md) | [19.9](/filings/0001753926-26-001477.md) |
| Current assets | $m | [30.7](/filings/0001753926-23-001474.md) | [23.1](/filings/0001753926-25-000527.md) | [31.5](/filings/0001753926-24-000959.md) | [26.3](/filings/0001753926-24-001420.md) | [21.4](/filings/0001753926-24-001874.md) | [20.4](/filings/0001753926-26-000548.md) | [14.9](/filings/0001753926-25-000794.md) | [8.7](/filings/0001753926-25-001330.md) | [4.2](/filings/0001753926-25-001770.md) | [17.9](/filings/0001753926-26-001477.md) | [21.5](/filings/0001753926-26-000852.md) | [21.6](/filings/0001753926-26-001477.md) |
| Total assets | $m | [53.3](/filings/0001753926-23-001474.md) | [45.8](/filings/0001753926-25-000527.md) | [53.8](/filings/0001753926-24-000959.md) | [48.2](/filings/0001753926-24-001420.md) | [42.9](/filings/0001753926-24-001874.md) | [41.6](/filings/0001753926-26-000548.md) | [35.5](/filings/0001753926-25-000794.md) | [28.9](/filings/0001753926-25-001330.md) | [25.0](/filings/0001753926-25-001770.md) | [39.4](/filings/0001753926-26-001477.md) | [42.4](/filings/0001753926-26-000852.md) | [41.6](/filings/0001753926-26-001477.md) |
| Current liabilities | $m | [7.4](/filings/0001753926-23-001474.md) | [5.7](/filings/0001753926-25-000527.md) | [6.1](/filings/0001753926-24-000959.md) | [5.8](/filings/0001753926-24-001420.md) | [6.3](/filings/0001753926-24-001874.md) | [6.0](/filings/0001753926-26-000548.md) | [6.2](/filings/0001753926-25-000794.md) | [6.7](/filings/0001753926-25-001330.md) | [6.8](/filings/0001753926-25-001770.md) | [6.6](/filings/0001753926-26-001477.md) | [6.8](/filings/0001753926-26-000852.md) | [6.7](/filings/0001753926-26-001477.md) |
| Total liabilities | $m | [27.1](/filings/0001753926-23-001474.md) | [25.0](/filings/0001753926-25-000527.md) | [25.1](/filings/0001753926-24-000959.md) | [24.4](/filings/0001753926-24-001420.md) | [24.6](/filings/0001753926-24-001874.md) | [24.0](/filings/0001753926-26-000548.md) | [23.8](/filings/0001753926-25-000794.md) | [24.0](/filings/0001753926-25-001330.md) | [23.7](/filings/0001753926-25-001770.md) | [23.7](/filings/0001753926-26-001477.md) | [23.3](/filings/0001753926-26-000852.md) | [22.7](/filings/0001753926-26-001477.md) |
| Current portion of debt | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [26.2](/filings/0001753926-24-001874.md) | [20.8](/filings/0001753926-26-000548.md) | [28.7](/filings/0001753926-25-001770.md) | [23.8](/filings/0001753926-25-001770.md) | [18.3](/filings/0001753926-25-001770.md) | [17.6](/filings/0001753926-26-001477.md) | [11.6](/filings/0001753926-26-001477.md) | [4.9](/filings/0001753926-26-001477.md) | [1.3](/filings/0001753926-25-001770.md) | [15.7](/filings/0001753926-26-001477.md) | [19.1](/filings/0001753926-26-001477.md) | [19.0](/filings/0001753926-26-001477.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Current portion of debt: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(7,702) d](/filings/0001753926-24-001874.md) | [(3,481) d](/filings/0001753926-25-000527.md) | [(4,512)](/filings/0001753926-25-000794.md) | [(4,801) d](/filings/0001753926-25-001330.md) | [(5,661) d](/filings/0001753926-25-001770.md) | [(5,812) d](/filings/0001753926-26-000548.md) | [(5,163)](/filings/0001753926-26-000852.md) | [(6,087) d](/filings/0001753926-26-001477.md) | [(6,351) d](/filings/0001753926-25-001770.md) | [(6,719) d](/filings/0001753926-26-000548.md) | [(6,196)](/filings/0001753926-26-000852.md) | [(6,035) d](/filings/0001753926-26-001477.md) |
| Capital expenditure | $k | [63.0 d](/filings/0001753926-24-001874.md) | [743 d](/filings/0001753926-25-000527.md) | [182](/filings/0001753926-25-000794.md) | [37.0 d](/filings/0001753926-25-001330.md) | [41.0 d](/filings/0001753926-25-001770.md) | [296 d](/filings/0001753926-26-000548.md) | [5.0](/filings/0001753926-26-000852.md) | [71.0 d](/filings/0001753926-26-001477.md) | [823 d](/filings/0001753926-25-001770.md) | [274 d](/filings/0001753926-26-000548.md) | [3.0](/filings/0001753926-26-000852.md) | [99.0 d](/filings/0001753926-26-001477.md) |
| Share repurchases | $k | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Share repurchases: not reported

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [0.0](/filings/0001753926-23-001474.md) | [0.1](/filings/0001753926-23-000655.md) | [50.8](/filings/0001753926-24-001420.md) | [50.8](/filings/0001753926-24-001874.md) | [52.2](/filings/0001753926-25-000794.md) | [55.0](/filings/0001753926-25-001330.md) | [55.2](/filings/0001753926-25-001770.md) | [59.2](/filings/0001753926-26-000852.md) | [59.2](/filings/0001753926-26-001477.md) | [59.7](/filings/0001753926-25-001770.md) | [81.3](/filings/0001753926-26-000852.md) | [87.1](/filings/0001753926-26-001477.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 90,203,356 at 2026-08-13, from the cover of the [10-Q filed 2026-08-13](/filings/0001753926-26-001477.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:35 ET. No prices; not investment advice.