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Ekso Bionics Holdings, Inc. Liquidation Value Calculator

Ekso Bionics Holdings, Inc.

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Advanced: All 134 XBRL Tags

Every XBRL tag from SEC EDGAR filings, grouped by financial statement type. total = may include children, fact = independent leaf value.

Balance Sheet

TagValueUnit
accounts_payable
Accounts Payable Current total
AccountsPayableCurrent
$2.11M USD
accounts_receivable
Accounts Receivable Net Current total
AccountsReceivableNetCurrent
$4.54M USD
AI Insight · Net AR of $4.54M (gross $4.59M, allowance $50K) applies a 90-95% recovery haircut to approximately $4.1-4.4M. However, $298K in bad debt expense was recognized in Q1 2026, nearly 7% of opening gross AR, driven by a single customer per MD&A. This suggests credit concentration risk and actual recoverable value may be toward the lower end of the haircut range. Additionally, the $2.4M QoQ increase in gross AR (per IncreaseDecreaseInAccountsReceivable of -$2.4M, i.e., AR declined) actually shows AR fell significantly from the prior period balance, reducing the recoverable asset base.
cash
Cash total $3.74M USD
AI Insight · Unrestricted cash of $3.7M ($4.0M total including $0.3M restricted per letter of credit) recovers at 100% under liquidation but is the sole high-quality liquid asset. Beginning Q1 2026 cash was $1.2M; the net increase to $4.0M is entirely attributable to $5.3M financing inflows from the January 2026 Series B private placement less $2.1M operating burn and $0.3M debt service. Management estimates this cash sustains operations only into early Q3 2026, making it the critical time-limiting factor in any liquidation versus going-concern analysis.
Cash And Cash Equivalents At Carrying Value total
CashAndCashEquivalentsAtCarryingValue
$3.99M USD
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents total
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
$3.99M USD
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Including Disposal Group And Discontinued Operations total
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
$3.99M USD
current_liabilities
Accrued Liabilities Current total
AccruedLiabilitiesCurrent
$1.72M USD
Employee Related Liabilities Current total
EmployeeRelatedLiabilitiesCurrent
$1.16M USD
Operating Lease Liability Current total
OperatingLeaseLiabilityCurrent
$351,000 USD
Other Accrued Liabilities Current total
OtherAccruedLiabilitiesCurrent
$257,000 USD
inventory
Inventory Finished Goods total
InventoryFinishedGoods
$889,000 USD
Inventory Net total
InventoryNet
$4.65M USD
AI Insight · Inventory of $4.65M (raw materials $3.45M, WIP $308K, finished goods $889K) at 60% haircut yields approximately $2.8M. The company relies on contract manufacturers; purchase obligations of $1.4M outstanding against this inventory base signal additional committed outflows. Raw materials comprise 74% of the inventory stack, which may be harder to liquidate at favorable prices given highly specialized exoskeleton components. No inventory write-downs were disclosed in Q1 2026 but MD&A identifies inventory valuation as a critical accounting estimate subject to downward adjustment.
Inventory Raw Materials total
InventoryRawMaterials
$3.45M USD
Inventory Work In Process total
InventoryWorkInProcess
$308,000 USD
liabilities_current
Liabilities Current total
LiabilitiesCurrent
$9.09M USD
liabilities_total
Liabilities total $13.93M USD
operating_lease_liability
Operating Lease Liability total
OperatingLeaseLiability
$472,000 USD
Operating Lease Liability Current fact
OperatingLeaseLiabilityCurrent
$351,000 USD
Operating Lease Liability Noncurrent fact
OperatingLeaseLiabilityNoncurrent
$121,000 USD
shares_outstanding
Common Stock Shares Outstanding total
CommonStockSharesOutstanding
3.6M shares
Unmapped Tags (112)
Additional Paid In Capital
AdditionalPaidInCapital
$271.82MUSD
Allowance For Doubtful Accounts Receivable Current
AllowanceForDoubtfulAccountsReceivableCurrent
$50,000USD
Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
$4,000USD
Assets
Assets
$19.67MUSD
Assets Current
AssetsCurrent
$14.05MUSD
Common Stock Par Or Stated Value Per Share
CommonStockParOrStatedValuePerShare
$0USD/shares
Common Stock Shares Authorized
CommonStockSharesAuthorized
$141.43Mshares
Common Stock Shares Issued
CommonStockSharesIssued
$3.56Mshares
Common Stock Value
CommonStockValue
$37,000USD
Convertible Debt Current
ConvertibleDebtCurrent
$2.08MUSD
AI Insight · The B. Riley Promissory Note is classified as $2.075M current (net of discount/fees; face $2.4M per contractual obligations table). The full $2.4M is due within one year and carries a conversion option representing 243K anti-dilutive common share equivalents. At face value in liquidation this is a senior cash claim. Combined with the $1.25M current Parker Hannifin installment, near-term note obligations alone total $3.65M against $4.0M gross cash.
Derivative Liabilities Noncurrent
DerivativeLiabilitiesNoncurrent
$2.86MUSD
AI Insight · Warrant derivative liability of $2.86M (non-current) represents the January 2026 Private Placement Warrants classified as Level 3 fair value liabilities. This is a new liability that did not exist at December 31, 2025 and adds directly to the face-value liability stack under the liquidation lens. The $727K loss on revaluation in Q1 2026 indicates the fair value increased (shares appreciated post-issuance), worsening the liability position. At liquidation, this liability extinguishes only if warrants are settled or expire without exercise—no certainty of that outcome.
Finite Lived Intangible Assets Accumulated Amortization
FiniteLivedIntangibleAssetsAccumulatedAmortization
$1.05MUSD
Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
$1.68MUSD
Goodwill
Goodwill
$431,000USD
AI Insight · Goodwill of $431K receives zero liquidation recovery by definition. No impairment was recorded in Q1 2026 (GoodwillImpairmentLoss = $0), but given going-concern disclosure and the pending business combination that would effectively dissolve the operating entity, the carrying value has no relevance to equity recovery.
Goodwill Impairment Loss
GoodwillImpairmentLoss
$0USD
Impairment Of Intangible Assets Excluding Goodwill
ImpairmentOfIntangibleAssetsExcludingGoodwill
$0USD
Impairment Of Intangible Assets Finitelived
ImpairmentOfIntangibleAssetsFinitelived
$750,000USD
Intangible Assets Gross Excluding Goodwill
IntangibleAssetsGrossExcludingGoodwill
$5.22MUSD
Intangible Assets Net Excluding Goodwill
IntangibleAssetsNetExcludingGoodwill
$3.42MUSD
AI Insight · Net intangibles of $3.42M (gross $5.22M, accumulated amortization $1.05M) receive zero recovery under the liquidation lens. These assets consist of acquired technology from the Parker Hannifin acquisition and are company-specific; no third-party market exists for exoskeleton IP outside a going-concern sale. A $750K impairment charge on finite-lived intangibles (ImpairmentOfIntangibleAssetsFinitelived) was tagged in the XBRL but is not separately discussed as a Q1 2026 charge in MD&A—this may be a year-end carry-forward tag. Filing does not separately disclose timing or asset class for this impairment in the Q1 2026 narrative.
Lessee Operating Lease Liability Undiscounted Excess Amount
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount
$31,000USD
Liabilities And Stockholders Equity
LiabilitiesAndStockholdersEquity
$19.67MUSD
Long Term Notes Payable
LongTermNotesPayable
$520,000USD
Notes Payable Current
NotesPayableCurrent
$1.25MUSD
Operating Lease Impairment Loss
OperatingLeaseImpairmentLoss
$89,000USD
Operating Lease Right Of Use Asset
OperatingLeaseRightOfUseAsset
$343,000USD
Other Assets Noncurrent
OtherAssetsNoncurrent
$308,000USD
Other Liabilities Noncurrent
OtherLiabilitiesNoncurrent
$72,000USD
Preferred Stock Shares Authorized
PreferredStockSharesAuthorized
$10.00Mshares
Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
$1.11MUSD
Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
$323,000USD
Retained Earnings Accumulated Deficit
RetainedEarningsAccumulatedDeficit
$-269.28MUSD
Stockholders Equity
StockholdersEquity
$2.09MUSD
Temporary Equity Carrying Amount Attributable To Parent
TemporaryEquityCarryingAmountAttributableToParent
$3.65MUSD
AI Insight · Series B Convertible Preferred Stock is carried at $3.65M (temporary equity), accreting toward a full redemption value of $5.85M per the filing. This instrument is senior to common equity and its redemption obligation is not captured in the $13.9M total liabilities figure on the balance sheet. Under a liquidation scenario the $5.85M redemption claim ranks ahead of common, widening the negative equity recovery further by approximately $2.2M above the carrying value shown. The $376K deemed dividend (warrant down-round adjustment) is also charged against common shareholders this quarter.
Temporary Equity Par Or Stated Value Per Share
TemporaryEquityParOrStatedValuePerShare
$0USD/shares
Temporary Equity Shares Authorized
TemporaryEquitySharesAuthorized
$10.00Mshares
Temporary Equity Shares Issued
TemporaryEquitySharesIssued
$6,000shares
Temporary Equity Shares Outstanding
TemporaryEquitySharesOutstanding
$6,000shares
Adjustments To Additional Paid In Capital Share Based Compensation Stock Options Requisite Service Period Recognition
AdjustmentsToAdditionalPaidInCapitalShareBasedCompensationStockOptionsRequisiteServicePeriodRecognition
$114,000USD
Allocated Share Based Compensation Expense
AllocatedShareBasedCompensationExpense
$114,000USD
Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
$2.82MUSD
Effect Of Exchange Rate On Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
$-5,000USD
Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options
EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
$0USD
Increase Decrease In Accounts Payable
IncreaseDecreaseInAccountsPayable
$679,000USD
Increase Decrease In Accounts Receivable
IncreaseDecreaseInAccountsReceivable
$-2.42MUSD
Increase Decrease In Accrued Liabilities And Other Operating Liabilities
IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities
$-188,000USD
Increase Decrease In Contract With Customer Liability
IncreaseDecreaseInContractWithCustomerLiability
$-296,000USD
Increase Decrease In Inventories
IncreaseDecreaseInInventories
$-168,000USD
Increase Decrease In Prepaid Deferred Expense And Other Assets
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
$115,000USD
Lessee Operating Lease Liability Payments Due
LesseeOperatingLeaseLiabilityPaymentsDue
$503,000USD
AI Insight · Total undiscounted future lease payments of $503K (three facilities: San Rafael CA, Ohio, Ratingen Germany) versus operating lease liability of $472K (present value) at March 31, 2026, down from $630K at December 31, 2025. The reduction reflects lease payments made and lease runoff. Under liquidation, early termination penalties may exceed the undiscounted balance; the filing does not disclose termination penalties. The ROU asset of $343K recovers at zero under the liquidation lens, creating a net liability position from this obligation.
Lessee Operating Lease Liability Payments Due Next Twelve Months
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths
$77,000USD
Lessee Operating Lease Liability Payments Due Year Four
LesseeOperatingLeaseLiabilityPaymentsDueYearFour
$12,000USD
Lessee Operating Lease Liability Payments Due Year Three
LesseeOperatingLeaseLiabilityPaymentsDueYearThree
$36,000USD
Lessee Operating Lease Liability Payments Due Year Two
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo
$36,000USD
Lessee Operating Lease Liability Payments Remainder Of Fiscal Year
LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear
$342,000USD
Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
$4.95MUSD
Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
$0USD
Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
$-2.12MUSD
Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
$0USD
Proceeds From Warrant Exercises
ProceedsFromWarrantExercises
$0USD
Repayments Of Notes Payable
RepaymentsOfNotesPayable
$313,000USD
Share Based Compensation
ShareBasedCompensation
$114,000USD
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross
$0shares
Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value
ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
$0USD/shares
Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested In Period Fair Value1
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
$0USD
Stock Issued During Period Value Share Based Compensation
StockIssuedDuringPeriodValueShareBasedCompensation
$0USD
Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
$-482,000USD
Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount
AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
$2.21Mshares
Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
$-6.67MUSD
Contract With Customer Liability Revenue Recognized
ContractWithCustomerLiabilityRevenueRecognized
$-612,000USD
Cost Of Goods And Services Sold
CostOfGoodsAndServicesSold
$1.07MUSD
Cost Of Goods And Services Sold Amortization
CostOfGoodsAndServicesSoldAmortization
$78,000USD
Earnings Per Share Basic
EarningsPerShareBasic
$-2USD/shares
Earnings Per Share Diluted
EarningsPerShareDiluted
$-2USD/shares
Finite Lived Intangible Assets Amortization Expense Next Twelve Months
FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
$330,000USD
Finite Lived Intangible Assets Amortization Expense Remainder Of Fiscal Year
FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear
$247,000USD
Finite Lived Intangible Assets Amortization Expense Year Four
FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
$307,000USD
Finite Lived Intangible Assets Amortization Expense Year Three
FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
$330,000USD
Finite Lived Intangible Assets Amortization Expense Year Two
FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
$330,000USD
General And Administrative Expense
GeneralAndAdministrativeExpense
$4.06MUSD
Gross Profit
GrossProfit
$1.07MUSD
Income Taxes Paid
IncomeTaxesPaid
$3,000USD
Interest Expense Nonoperating
InterestExpenseNonoperating
$143,000USD
Net Income Loss
NetIncomeLoss
$-6.88MUSD
Net Income Loss Available To Common Stockholders Basic
NetIncomeLossAvailableToCommonStockholdersBasic
$-7.26MUSD
Nonoperating Income Expense
NonoperatingIncomeExpense
$-1.27MUSD
Operating Expenses
OperatingExpenses
$6.69MUSD
Operating Income Loss
OperatingIncomeLoss
$-5.62MUSD
Operating Lease Expense
OperatingLeaseExpense
$115,000USD
Operating Lease Weighted Average Discount Rate Percent
OperatingLeaseWeightedAverageDiscountRatePercent
$0pure
Other Comprehensive Income Loss Foreign Currency Transaction And Translation Adjustment Net Of Tax
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
$210,000USD
Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
$210,000USD
Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
$210,000USD
Other Nonoperating Income Expense
OtherNonoperatingIncomeExpense
$-13,000USD
Prepaid Expense And Other Assets Current
PrepaidExpenseAndOtherAssetsCurrent
$874,000USD
Research And Development Expense
ResearchAndDevelopmentExpense
$583,000USD
Revenue From Contract With Customer Including Assessed Tax
RevenueFromContractWithCustomerIncludingAssessedTax
$2.14MUSD
Selling And Marketing Expense
SellingAndMarketingExpense
$2.05MUSD
Class Of Warrant Or Right Outstanding
ClassOfWarrantOrRightOutstanding
$1.16Mshares
Contract With Customer Liability
ContractWithCustomerLiability
$2.84MUSD
Contract With Customer Liability Noncurrent
ContractWithCustomerLiabilityNoncurrent
$1.26MUSD
Depreciation Depletion And Amortization
DepreciationDepletionAndAmortization
$454,000USD
Derivative Gain Loss On Derivative Net
DerivativeGainLossOnDerivativeNet
$-727,000USD
Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Liability Gain Loss Included In Earnings
FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityGainLossIncludedInEarnings
$-2.14MUSD
Foreign Currency Transaction Gain Loss Unrealized
ForeignCurrencyTransactionGainLossUnrealized
$-239,000USD
Interest Paid Net
InterestPaidNet
$0USD
Number Of Reportable Segments
NumberOfReportableSegments
$1pure
Product Warranty Accrual Classified Current
ProductWarrantyAccrualClassifiedCurrent
$309,000USD
Provision For Doubtful Accounts
ProvisionForDoubtfulAccounts
$298,000USD
AI Insight · Bad debt provision of $298K in Q1 2026 versus $50K allowance on the balance sheet is internally inconsistent and warrants scrutiny. MD&A attributes the increase to bad debt expense from one customer, yet the ending allowance of $50K appears understated relative to the $298K quarterly provision. This may reflect write-offs during the quarter. The elevated provision rate (approximately 14% of Q1 revenue) signals accounts receivable quality deterioration that directly reduces liquidation recovery on the $4.54M AR balance.
Purchase Obligation
PurchaseObligation
$1.39MUSD
AI Insight · Purchase obligations increased from $874K at December 31, 2025 to $1.39M at March 31, 2026, a 59% QoQ increase. All $1.39M is expected within one year. These are legally binding commitments to suppliers and contract manufacturers for inventory and manufacturing services that survive a near-term operational wind-down. The increase reflects ramp-up for new product initiatives and the letter-of-credit-backed manufacturing commitment. Under liquidation these obligations reduce recoverable cash equivalently.
Stock Issued During Period Shares Stock Options Exercised
StockIssuedDuringPeriodSharesStockOptionsExercised
$0shares
Stock Issued During Period Value New Issues
StockIssuedDuringPeriodValueNewIssues
$0USD
WarrantDownRoundFeatureDecreaseInNetIncomeLossToCommonShareholderAmount
WarrantDownRoundFeatureDecreaseInNetIncomeLossToCommonShareholderAmount
$376,000USD

Showing balance sheet tags only. Liquidation analysis uses balance sheet data.

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