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Financial Analysis

Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data

Fundamentals

Vivani Medical, Inc. VANI

· Healthcare · Electromedical & Electrotherapeutic Apparatus

FY2025 10-K, filed 2026-03-26
SEC EDGAR

Filing evidence summary

Caution evidenceCoverage 3/5 core metrics

Operating margin changed -494.7 percentage points from the prior annual period.

Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.

Evidence signals

  • Operating margin compressed

    Operating margin changed -494.7 percentage points from the prior annual period.

    Why this surfaced

    Direction threshold: more than +1 percentage point constructive; below -1 point caution. Period end 2019-12-31.

  • Free cash flow was negative

    Latest reported free cash flow was -$25M.

    Why this surfaced

    Free cash flow = operating cash flow minus capital expenditures; positive is supporting evidence, not a valuation conclusion. Period end 2025-12-31.

  • 2 filing risk checks flagged

    Flagged areas: Solvency & liquidity, Dilution.

    Why this surfaced

    The full financial analysis shows each value, threshold, and sector limitation.

Core trend metrics

Latest annual operating margin
-1004.9%
as of 2019-12-31
Free cash flow
-$25M
as of 2025-12-31
ROIC snapshot
-114.8%
period varies

Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.

Where to look next

Risk checks

2of 6 rule-based checks flagged
  • Solvency & liquidity
  • Dilution

Financial movement

  • Cash→ flat
  • Long-term debt→ flat
  • Inventory→ flat
  • Receivables→ flat
  • Current assets→ flat

Source & freshness

Source
SEC EDGAR XBRL
Fetched
2026-09-06
Latest period end
2025-12-31
Filings
EDGAR ↗

Reported segment mix

figures as filed · share of the filed sum · change vs the prior period in the same filing
Fiscal year ending 2025-12-3110-K filed 2026-03-26prior period 2024-12-31 from the same filingView filing

The latest 10-K carries no single-axis revenue breakdown; the quarter below is the only reported split.

Source: SEC DERA Financial Statement and Notes data sets. Dimensional XBRL facts on the business-segment, product/service and geographic axes; the engine keeps the accession of every figure. Descriptive and educational, not advice.

Peer percentiles

latest fiscal year ending 2025-12-31 · among 4,119 US-listed filers · 318 in Healthcare
MetricValuevs all filersvs sector
Return on equity
net income ÷ stockholders' equity (positive equity only)
-169.2%
7thof 3,577
bottom third
14thof 291
bottom third
Cash-flow accrual ratio
(net income − operating cash flow) ÷ average total assets · lower is ranked higher
-5.7%
57thof 3,461
middle third
44thof 261
middle third
Balance-sheet accrual ratio
change in net operating assets ÷ average net operating assets · lower is ranked higher
-38.6%
88thof 2,960
top third
87thof 227
top third

Each filer's latest fiscal year as stored by the nightly crawl; fiscal year ends differ across the universe. A metric ranks only filers for which it is computable from filed facts. Ties split; a rank reads "better than N% of filers" in the metric's own direction. Descriptive and educational, not a rating.

Earnings quality

latest fiscal year ending 2025-12-31 · accruals and cash conversion as filed
Cash conversion
-
operating cash flow ÷ net income, latest fiscal year
Cash-flow accrual ratio
-5.7%
(net income − operating cash flow) ÷ average total assets
Balance-sheet accrual ratio
-38.6%
change in net operating assets ÷ average net operating assets
Cash-backed years
4 of 5
fiscal years where operating cash flow met or exceeded net income
Mean cash conversion
-
across the stored fiscal years with positive net income

Per fiscal year from filed facts: cash conversion = operating cash flow / net income (net income > 0); cash-flow accrual ratio = (net income - operating cash flow) / average total assets; balance-sheet accrual ratio = change in net operating assets / average net operating assets, NOA = (assets - cash) - (liabilities - debt). Descriptive; a missing input yields a missing ratio. High accrual ratios and cash conversion well below one are the measures the accruals literature associates with less persistent earnings; they are screens to read the cash-flow statement with, not conclusions. The per-year series is part of Pro risk analysis.

Point-in-time ledger

first-reported vs latest filing · periods since 2020-01-01 · 35 changed periods, 30 largest shown
Line itemPeriodFirst reportedLatest filingChangeFilings
Diluted shares
WeightedAverageNumberOfDilutedSharesOutstanding
quarter 2023-06-3050,795 shares
10-Q 2023-08-14
50,795,000 shares
10-Q 2024-08-13
+99900.0%first · latest
Diluted shares
WeightedAverageNumberOfDilutedSharesOutstanding
quarter 2023-09-3050,837 shares
10-Q 2023-11-13
50,837,000 shares
10-Q 2024-11-13
+99900.0%first · latest
Diluted shares
WeightedAverageNumberOfDilutedSharesOutstanding
fiscal year 2024-12-3154,981 shares
10-K 2025-03-31
54,981,000 shares
10-K 2026-03-26
+99900.0%first · latest
Basic shares
WeightedAverageNumberOfSharesOutstandingBasic
fiscal year 2024-12-3154,981 shares
10-K 2025-03-31
54,981,000 shares
10-K 2026-03-26
+99900.0%first · latest
Capital expenditure
PaymentsToAcquirePropertyPlantAndEquipment
fiscal year 2021-12-31$14K
10-K 2022-03-29
$572K
10-K 2023-03-31
+3985.7%first · latest
Stock-based compensation
ShareBasedCompensation
quarter 2022-03-31$13K
10-Q 2022-05-16
$340K
10-Q 2023-05-15
+2515.4%first · latest
Stock-based compensation
ShareBasedCompensation
fiscal year 2021-12-31$75K
10-K 2022-03-29
$1.67M
10-K 2023-03-31
+2124.0%first · latest
Depreciation and amortization
DepreciationDepletionAndAmortization
quarter 2022-03-31$16K
10-Q 2022-05-16
$83K
10-Q 2023-05-15
+418.8%first · latest
Depreciation and amortization
DepreciationDepletionAndAmortization
fiscal year 2021-12-31$70K
10-K 2022-03-29
$345K
10-K 2023-03-31
+392.9%first · latest
Stockholders' equity
StockholdersEquity
balance at 2020-12-31-$672K
10-K 2021-03-16
$1.95M
10-K 2023-03-31
+390.2%first · latest · 9 filings carry it
Stockholders' equity
StockholdersEquity
balance at 2022-06-30$63.1M
10-Q 2022-08-12
-$4.82M
10-Q 2023-11-13
-107.6%first · latest · 4 filings carry it
Stockholders' equity
StockholdersEquity
balance at 2022-03-31$66.2M
10-Q 2022-05-16
-$1.12M
10-Q 2023-11-13
-101.7%first · latest · 6 filings carry it
Cash
CashAndCashEquivalentsAtCarryingValue
balance at 2021-09-30$72M
10-Q 2021-11-12
$1.18M
10-Q 2022-11-14
-98.4%first · latest
Stockholders' equity
StockholdersEquity
balance at 2021-06-30$72.1M
10-Q 2021-08-13
$1.4M
10-Q 2022-11-14
-98.1%first · latest · 4 filings carry it
Stockholders' equity
StockholdersEquity
balance at 2021-09-30$69.6M
10-Q 2021-11-12
$1.43M
10-Q 2022-11-14
-97.9%first · latest
Cash
CashAndCashEquivalentsAtCarryingValue
balance at 2021-12-31$69.6M
10-K 2022-03-29
$2.18M
10-Q 2022-11-14
-96.9%first · latest · 4 filings carry it
Stockholders' equity
StockholdersEquity
balance at 2021-12-31$68.4M
10-K 2022-03-29
$2.46M
10-K 2024-03-26
-96.4%first · latest · 9 filings carry it
Stockholders' equity
StockholdersEquity
balance at 2021-03-31$21M
10-Q 2021-05-13
$1.6M
10-Q 2022-11-14
-92.4%first · latest · 6 filings carry it
Total assets
Assets
balance at 2021-12-31$70.9M
10-K 2022-03-29
$5.45M
10-K 2023-03-31
-92.3%first · latest · 5 filings carry it
Net income
NetIncomeLoss
quarter 2022-03-31-$2.21M
10-Q 2022-05-16
-$3.92M
10-Q 2023-11-13
-77.4%first · latest · 6 filings carry it
Operating income
OperatingIncomeLoss
quarter 2022-03-31-$2.22M
10-Q 2022-05-16
-$3.91M
10-Q 2023-05-15
-76.3%first · latest
Capital expenditure
PaymentsToAcquirePropertyPlantAndEquipment
quarter 2022-03-31$18K
10-Q 2022-05-16
$30K
10-Q 2023-05-15
+66.7%first · latest
Operating cash flow
NetCashProvidedByUsedInOperatingActivities
quarter 2022-03-31-$1.98M
10-Q 2022-05-16
-$3.18M
10-Q 2023-05-15
-60.8%first · latest
Operating income
OperatingIncomeLoss
fiscal year 2021-12-31-$8.93M
10-K 2022-03-29
-$13.3M
10-K 2023-03-31
-49.1%first · latest
Net income
NetIncomeLoss
fiscal year 2021-12-31-$8.92M
10-K 2022-03-29
-$12.8M
10-K 2023-03-31
-43.2%first · latest
Net income
NetIncomeLoss
quarter 2021-09-30-$2.5M
10-Q 2021-11-12
-$3.49M
10-Q 2022-11-14
-39.6%first · latest · 3 filings carry it
Operating income
OperatingIncomeLoss
quarter 2021-09-30-$2.5M
10-Q 2021-11-12
-$3.48M
10-Q 2022-11-14
-39.2%first · latest · 3 filings carry it
Cash
CashAndCashEquivalentsAtCarryingValue
balance at 2020-12-31$3.18M
10-K 2021-03-16
$2.08M
10-Q 2022-11-14
-34.5%first · latest · 8 filings carry it
Net income
NetIncomeLoss
quarter 2022-06-30-$3.08M
10-Q 2022-08-12
-$4.1M
10-Q 2023-11-13
-33.4%first · latest · 4 filings carry it
Operating income
OperatingIncomeLoss
quarter 2022-06-30-$3.13M
10-Q 2022-08-12
-$4.09M
10-Q 2023-08-14
-30.6%first · latest

First filing reporting each period vs the latest filing carrying it (10-K and 10-Q only, periods since 2020, the extractor's winning tag per concept); a change under 0.5% is treated as rounding. A change can be a restatement, a reclassification or a re-tagging in a later comparative column; the two filings are linked so the reader can see which. Descriptive, not a verdict.

Notes by disclosure type

Not available for VANI yet: no footnote text blocks on file for this filer in the ingested DERA files.

Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.

Educational content only. Not financial advice. TrendNalysis provides educational and informational financial analysis built from public SEC filings and economic data (FRED, BLS). It is not financial, investment, tax, or legal advice and is not a recommendation to buy or sell any security. Market pricing is not currently included. Past performance does not guarantee future results. Always do your own research and consult a licensed financial professional before investing.