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Sight Sciences (SGHT) Financials

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$8.32 -0.07 (-0.80%)
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Annual Income Statements for Sight Sciences

Annual Income Statements for Sight Sciences

This table shows Sight Sciences' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric 2020 2021 2022 2023 2024 2025
Period end date 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Income / (Loss) Attributable to Common Shareholders		 -35 -63 -86 -56 -52 -38
Consolidated Net Income / (Loss)		 -35 -63 -86 -56 -52 -38
Net Income / (Loss) Continuing Operations		 -35 -63 -86 -56 -52 -38
Total Pre-Tax Income 		-35 -63 -86 -55 -51 -38
Total Operating Income		 -32 -51 -84 -57 -51 -37
Total Gross Profit		 18 40 59 69 68 67
Total Revenue		 28 49 71 81 80 77
Operating Revenue		 - 49 71 81 80 77
Total Cost of Revenue		 9.21 8.61 12 12 12 11
Operating Cost of Revenue		 - 8.61 12 12 12 11
Total Operating Expenses		 51 92 143 126 119 104
Selling, General & Admin Expense		 42 76 120 109 101 89
Research & Development Expense		 8.87 16 23 18 18 15
Total Other Income / (Expense), net		 -2.44 -11 -2.24 1.84 -0.74 -1.32
Interest Expense		 2.40 4.37 4.47 5.41 6.62 5.14
Interest & Investment Income		 0.03 0.00 0.00 7.29 5.92 3.97
Other Income / (Expense), net		 -0.07 -6.93 2.23 -0.04 -0.03 -0.15
Income Tax Expense		 0.06 0.19 0.05 0.11 0.24 0.01
Basic Earnings per Share		 ($3.71) ($2.36) ($1.80) ($1.14) ($1.03) ($0.74)
Weighted Average Basic Shares Outstanding		 9.36M 26.73M 47.85M 48.63M 50.13M 52.15M
Diluted Earnings per Share		 ($3.71) ($2.36) ($1.80) ($1.14) ($1.03) ($0.74)
Weighted Average Diluted Shares Outstanding		 9.36M 26.73M 47.85M 48.63M 50.13M 52.15M
Weighted Average Basic & Diluted Shares Outstanding		 9.36M 26.73M 48.42M 49.55M 51.33M 54.01M

Quarterly Income Statements for Sight Sciences

This table shows Sight Sciences' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Income / (Loss) Attributable to Common Shareholders		 -11 -16 -12 -11 -12 -14 -12 -8.17 -4.16 -13 -4.45
Consolidated Net Income / (Loss)		 -11 -16 -12 -11 -12 -14 -12 -8.17 -4.16 -13 -4.45
Net Income / (Loss) Continuing Operations		 -11 -16 -12 -11 -12 -14 -12 -8.17 -4.16 -13 -4.45
Total Pre-Tax Income 		-11 -16 -12 -11 -12 -14 -12 -8.25 -4.15 -13 -4.42
Total Operating Income		 -11 -15 -13 -11 -12 -14 -12 -7.91 -3.67 -12 -3.89
Total Gross Profit		 16 16 18 17 17 15 17 17 18 17 21
Total Revenue		 19 19 21 20 19 18 20 20 20 20 23
Operating Revenue		 19 19 21 20 19 18 20 20 20 20 23
Total Cost of Revenue		 2.78 2.79 3.03 3.25 2.51 2.41 2.98 2.71 2.60 2.72 2.01
Operating Cost of Revenue		 2.78 2.79 3.03 3.25 2.51 2.41 2.98 2.71 2.60 2.72 2.01
Total Operating Expenses		 27 31 31 28 28 29 28 25 21 29 25
Selling, General & Admin Expense		 24 27 27 23 24 25 24 22 19 27 23
Research & Development Expense		 3.43 4.64 4.32 4.75 4.29 4.43 4.39 3.35 2.44 2.55 2.51
Total Other Income / (Expense), net		 0.43 -1.53 0.34 0.33 0.12 -0.25 -0.23 -0.34 -0.49 -0.56 -0.53
Interest Expense		 1.35 3.17 1.15 1.15 1.16 1.26 1.28 1.31 1.29 1.27 1.29
Interest & Investment Income		 1.79 1.65 1.53 1.45 1.29 1.15 1.03 0.97 0.83 0.74 0.68
Other Income / (Expense), net		 -0.01 -0.01 -0.04 0.03 -0.01 -0.14 0.02 -0.00 -0.03 -0.03 0.08
Income Tax Expense		 0.01 0.02 0.02 0.17 0.04 0.04 0.04 -0.08 0.01 0.01 0.03
Basic Earnings per Share		 ($0.22) ($0.33) ($0.25) ($0.22) ($0.23) ($0.28) ($0.23) ($0.16) ($0.07) ($0.24) ($0.08)
Weighted Average Basic Shares Outstanding		 48.63M 49.49M 49.90M 50.34M 50.13M 51.29M 51.82M 52.38M 52.15M 53.94M 54.51M
Diluted Earnings per Share		 ($0.22) ($0.33) ($0.25) ($0.22) ($0.23) ($0.28) ($0.23) ($0.16) ($0.07) ($0.24) ($0.08)
Weighted Average Diluted Shares Outstanding		 48.63M 49.49M 49.90M 50.34M 50.13M 51.29M 51.82M 52.38M 52.15M 53.94M 54.51M
Weighted Average Basic & Diluted Shares Outstanding		 49.55M 49.76M 50.31M 50.75M 51.33M 51.70M 52.37M 52.87M 54.01M 54.41M 55.09M

Annual Cash Flow Statements for Sight Sciences

This table details how cash moves in and out of Sight Sciences' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric 2020 2021 2022 2023 2024 2025
Period end date 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Net Change in Cash & Equivalents		 40 199 -76 -47 -18 -28
Net Cash From Operating Activities		 -32 -53 -76 -47 -22 -30
Net Cash From Continuing Operating Activities		 -32 -53 -76 -47 -22 -30
Net Income / (Loss) Continuing Operations		 -35 -63 -86 -56 -52 -38
Consolidated Net Income / (Loss)		 -35 -63 -86 -56 -52 -38
Depreciation Expense		 0.55 0.63 0.71 0.61 0.71 0.49
Amortization Expense		 0.57 0.70 0.66 0.61 0.75 0.94
Non-Cash Adjustments To Reconcile Net Income		 0.29 13 15 16 19 14
Changes in Operating Assets and Liabilities, net		 0.78 -4.33 -5.70 -9.13 9.00 -6.40
Net Cash From Investing Activities		 -0.95 -0.81 -0.97 -0.79 -0.39 -0.22
Net Cash From Continuing Investing Activities		 -0.95 -0.81 -0.97 -0.79 -0.39 -0.22
Purchase of Property, Plant & Equipment		 -0.95 -0.81 -0.97 -0.79 -0.39 -0.22
Net Cash From Financing Activities		 73 253 1.25 1.10 4.96 1.79
Net Cash From Continuing Financing Activities		 73 262 1.25 1.10 4.96 1.79
Repayment of Debt		 -0.14 - - 0.00 -36 0.00
Other Financing Activities, net		 -0.01 4.86 1.25 1.10 41 1.79
Cash Interest Paid		 1.29 3.11 3.25 4.27 4.26 4.19

Quarterly Cash Flow Statements for Sight Sciences

This table details how cash moves in and out of Sight Sciences' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
Net Change in Cash & Equivalents		 -6.37 -11 -9.11 0.39 1.79 -12 -7.27 -8.86 -0.41 -7.00 -5.21
Net Cash From Operating Activities		 -6.48 -9.79 -9.47 0.36 -3.46 -12 -7.54 -8.72 -1.83 -7.03 -5.66
Net Cash From Continuing Operating Activities		 -6.48 -9.79 -9.47 0.36 -3.46 -12 -7.54 -8.72 -1.83 -7.03 -5.54
Net Income / (Loss) Continuing Operations		 -11 -16 -12 -11 -12 -14 -12 -8.17 -4.16 -13 -4.45
Consolidated Net Income / (Loss)		 -11 -16 -12 -11 -12 -14 -12 -8.17 -4.16 -13 -4.45
Depreciation Expense		 0.16 0.19 0.19 0.16 0.18 0.15 0.13 0.11 0.11 0.10 0.09
Amortization Expense		 0.16 0.09 0.07 0.38 0.20 0.23 0.24 0.25 0.23 0.23 0.24
Non-Cash Adjustments To Reconcile Net Income		 3.70 5.71 4.48 4.30 4.20 4.38 3.99 2.54 2.79 2.81 3.23
Changes in Operating Assets and Liabilities, net		 0.18 0.49 -1.89 6.59 3.81 -2.20 0.05 -3.44 -0.80 2.80 -4.66
Net Cash From Investing Activities		 -0.26 -0.12 -0.08 -0.05 -0.14 0.00 -0.21 -0.17 0.16 -0.06 -0.02
Net Cash From Continuing Investing Activities		 -0.26 -0.12 -0.08 -0.05 -0.14 0.00 -0.21 -0.17 0.16 -0.06 -0.02
Purchase of Property, Plant & Equipment		 -0.26 -0.12 -0.08 -0.05 -0.14 0.00 -0.21 -0.17 0.16 -0.06 -0.02
Net Cash From Financing Activities		 0.38 -0.94 0.44 0.08 5.39 0.02 0.49 0.03 1.27 0.09 0.47
Net Cash From Continuing Financing Activities		 0.38 -0.94 0.44 0.08 5.39 0.02 0.49 0.03 1.27 0.09 0.47
Other Financing Activities, net		 0.38 35 0.44 0.08 5.39 0.02 0.49 0.03 1.27 0.09 0.47
Cash Interest Paid		 1.10 1.05 0.97 1.00 1.24 1.04 1.05 1.06 1.05 1.04 1.06

Annual Balance Sheets for Sight Sciences

This table presents Sight Sciences' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric 2020 2021 2022 2023 2024 2025
Period end date 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
Total Assets		 73 280 213 167 143 115
Total Current Assets		 71 277 210 163 140 113
Cash & Equivalents		 62 261 185 138 120 92
Accounts Receivable		 5.36 8.71 15 14 11 9.75
Inventories, net		 2.60 3.48 6.11 7.85 6.33 7.77
Prepaid Expenses		 1.16 4.16 3.42 2.60 2.31 3.26
Plant, Property, & Equipment, net		 1.27 1.45 1.57 1.64 1.58 1.61
Total Noncurrent Assets		 0.90 1.70 1.83 2.14 1.49 0.96
Other Noncurrent Operating Assets		 0.90 1.70 1.83 2.14 1.49 0.96
Total Liabilities & Shareholders' Equity		 73 280 213 167 143 115
Total Liabilities		 44 48 53 46 55 51
Total Current Liabilities		 9.31 14 18 12 15 11
Short-Term Debt		 - - 0.00 2.22 - 0.00
Accounts Payable		 5.24 7.52 10 5.51 5.79 4.95
Current Employee Benefit Liabilities		 4.07 5.99 7.35 4.53 9.68 6.07
Total Noncurrent Liabilities		 35 35 35 34 40 40
Long-Term Debt		 32 33 33 32 39 40
Other Noncurrent Operating Liabilities		 3.06 1.92 1.87 2.48 0.49 0.03
Total Equity & Noncontrolling Interests		 -89 232 160 120 88 64
Total Preferred & Common Equity		 -89 232 160 120 88 64
Preferred Stock		 - - 0.00 0.00 0.00 0.00
Total Common Equity		 -89 232 160 120 88 64
Common Stock		 1.19 385 399 415 434 449
Retained Earnings		 -90 -153 -239 -295 -346 -385
Other Equity Adjustments		 - - - - - 0.00

Quarterly Balance Sheets for Sight Sciences

This table presents Sight Sciences' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric Q3 2023 Q1 2024 Q2 2024 Q3 2024 Q1 2025 Q2 2025 Q3 2025 Q1 2026 Q2 2026
Period end date 9/30/2023 3/31/2024 6/30/2024 9/30/2024 3/31/2025 6/30/2025 9/30/2025 3/31/2026 6/30/2026
Total Assets		 177 156 150 144 130 122 116 110 105
Total Current Assets		 174 152 146 140 127 119 114 107 101
Cash & Equivalents		 145 127 118 119 109 102 92 85 80
Accounts Receivable		 17 16 20 13 9.42 9.61 9.74 11 11
Inventories, net		 9.24 6.87 6.78 6.09 5.81 6.21 7.98 7.01 5.70
Prepaid Expenses		 2.90 2.29 1.45 2.89 2.91 2.10 3.49 3.95 4.61
Plant, Property, & Equipment, net		 1.56 1.55 1.49 1.45 1.49 1.46 1.55 1.62 1.67
Total Noncurrent Assets		 1.53 1.92 1.90 1.68 1.29 1.08 1.12 1.57 1.77
Other Noncurrent Operating Assets		 1.53 1.92 1.90 1.68 1.29 1.08 1.12 1.57 1.77
Total Liabilities & Shareholders' Equity		 177 156 150 144 130 122 116 110 105
Total Liabilities		 50 46 48 49 52 52 52 56 52
Total Current Liabilities		 14 12 13 14 12 12 12 18 20
Short-Term Debt		 - 0.00 0.00 0.00 0.00 - - 3.80 10
Accounts Payable		 8.83 7.67 7.89 5.91 7.00 6.71 5.64 11 5.70
Current Employee Benefit Liabilities		 5.50 4.03 5.39 7.89 5.13 5.23 6.19 3.69 4.67
Total Noncurrent Liabilities		 35 35 35 35 40 40 40 38 31
Long-Term Debt		 34 34 34 34 40 40 40 37 31
Other Noncurrent Operating Liabilities		 1.48 0.96 1.02 0.69 0.35 0.20 0.07 0.90 0.83
Total Equity & Noncontrolling Interests		 127 109 102 95 78 70 64 54 53
Total Preferred & Common Equity		 127 109 102 95 78 70 64 54 53
Preferred Stock		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Common Equity		 127 109 102 95 78 70 64 54 53
Common Stock		 411 420 425 429 438 442 445 452 455
Retained Earnings		 -284 -311 -323 -334 -360 -372 -381 -398 -402
Other Equity Adjustments		 - - 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Annual Metrics And Ratios for Sight Sciences

This table displays calculated financial ratios and metrics derived from Sight Sciences' official financial filings.

Metric 2020 2021 2022 2023 2024 2025
Period end date 12/31/2020 12/31/2021 12/31/2022 12/31/2023 12/31/2024 12/31/2025
DEI Shares Outstanding		 0.00 47,307,477.00 48,151,302.00 48,749,876.00 - 52,871,731.00
DEI Adjusted Shares Outstanding		 0.00 47,307,477.00 48,151,302.00 48,749,876.00 - 52,871,731.00
DEI Earnings Per Adjusted Shares Outstanding		 0.00 -1.33 -1.79 -1.14 - -0.73
Growth Metrics		 - - - - - -
Revenue Growth		 0.00% 77.12% 45.70% 13.63% -1.47% -3.13%
EBITDA Growth		 0.00% -83.33% -40.81% 30.20% 12.46% 27.05%
EBIT Growth		 0.00% -81.05% -39.93% 29.87% 11.78% 26.34%
NOPAT Growth		 0.00% -59.93% -63.09% 31.78% 11.77% 26.58%
Net Income Growth		 0.00% -81.48% -36.98% 35.59% 7.27% 25.40%
EPS Growth		 0.00% 36.39% 23.73% 36.67% 9.65% 28.16%
Operating Cash Flow Growth		 0.00% -63.30% -44.59% 37.89% 52.63% -32.85%
Free Cash Flow Firm Growth		 0.00% 0.00% -53.17% 24.36% 45.76% -22.58%
Invested Capital Growth		 0.00% 479.52% 105.81% 90.88% -59.27% 88.24%
Revenue Q/Q Growth		 0.00% 0.00% 8.95% -2.16% 0.40% 1.72%
EBITDA Q/Q Growth		 0.00% 0.00% -1.20% 7.53% -19.60% 18.62%
EBIT Q/Q Growth		 0.00% 0.00% -1.13% 7.36% -19.09% 18.11%
NOPAT Q/Q Growth		 0.00% 0.00% -2.86% 9.40% -1.65% 18.21%
Net Income Q/Q Growth		 0.00% 0.00% -1.14% 10.06% -2.29% 16.66%
EPS Q/Q Growth		 0.00% 0.00% -592.31% 10.24% -0.98% 17.78%
Operating Cash Flow Q/Q Growth		 0.00% -4.31% -6.71% 16.05% 11.92% 5.21%
Free Cash Flow Firm Q/Q Growth		 0.00% 0.00% 0.00% 12.14% 10.78% 4.42%
Invested Capital Q/Q Growth		 0.00% 0.00% 33.63% -1.96% -38.15% 2.43%
Profitability Metrics		 - - - - - -
Gross Margin		 66.68% 82.41% 82.67% 85.34% 85.50% 86.17%
EBITDA Margin		 -112.63% -116.58% -112.66% -69.20% -61.48% -46.30%
Operating Margin		 -116.45% -105.15% -117.70% -70.66% -63.27% -47.95%
EBIT Margin		 -116.71% -119.30% -114.58% -70.71% -63.31% -48.15%
Profit (Net Income) Margin		 -125.52% -128.61% -120.90% -68.53% -64.49% -49.67%
Tax Burden Percent		 100.18% 100.30% 100.05% 100.20% 100.46% 100.03%
Interest Burden Percent		 107.36% 107.48% 105.46% 96.72% 101.40% 103.14%
Effective Tax Rate		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 0.00% -2,400.71% -942.93% -328.59% -313.93% -276.28%
ROIC Less NNEP Spread (ROIC-NNEP)		 0.00% -2,379.80% -928.45% -316.51% -296.51% -257.50%
Return on Net Nonoperating Assets (RNNOA)		 0.00% 2,352.38% 898.94% 288.96% 264.34% 225.54%
Return on Equity (ROE)		 -121.81% -48.32% -43.98% -39.64% -49.59% -50.74%
Cash Return on Invested Capital (CROIC)		 0.00% -1,010.42% -1,012.13% -391.08% -229.70% -337.51%
Operating Return on Assets (OROA)		 -44.31% -33.09% -33.14% -30.19% -32.68% -28.86%
Return on Assets (ROA)		 -47.65% -35.67% -34.97% -29.26% -33.29% -29.77%
Return on Common Equity (ROCE)		 379.97% -26.56% -43.98% -39.64% -49.59% -50.74%
Return on Equity Simple (ROE_SIMPLE)		 39.05% -27.13% -53.88% -46.21% -58.85% 0.00%
Net Operating Profit after Tax (NOPAT)		 -23 -36 -59 -40 -35 -26
NOPAT Margin		 -81.52% -73.61% -82.39% -49.46% -44.29% -33.57%
Net Nonoperating Expense Percent (NNEP)		 -41.15% -20.91% -14.47% -12.08% -17.42% -18.78%
Return On Investment Capital (ROIC_SIMPLE)		 - - - -26.01% -27.88% -24.91%
Cost of Revenue to Revenue		 33.32% 17.59% 17.33% 14.66% 14.50% 13.83%
SG&A Expenses to Revenue		 151.03% 155.63% 168.32% 134.34% 126.24% 115.25%
R&D to Revenue		 32.11% 31.93% 32.05% 21.66% 22.53% 18.88%
Operating Expenses to Revenue		 183.14% 187.56% 200.37% 156.00% 148.77% 134.13%
Earnings before Interest and Taxes (EBIT)		 -32 -58 -82 -57 -51 -37
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -31 -57 -80 -56 -49 -36
Valuation Ratios		 - - - - - -
Price to Book Value (P/BV)		 0.00 3.58 3.67 2.09 2.11 6.56
Price to Tangible Book Value (P/TBV)		 0.00 3.58 3.67 2.09 2.11 6.56
Price to Revenue (P/Rev)		 6.06 16.98 8.24 3.10 2.31 5.42
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 0.00 147.98 52.00 9.20 15.91 29.94
Enterprise Value to Revenue (EV/Rev)		 9.24 12.32 6.12 1.82 1.30 4.75
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - -
Debt to Equity		 1.12 0.14 0.21 0.28 0.45 0.63
Long-Term Debt to Equity		 1.12 0.14 0.21 0.26 0.45 0.63
Financial Leverage		 -1.04 -0.99 -0.97 -0.91 -0.89 -0.88
Leverage Ratio		 2.56 1.35 1.26 1.35 1.49 1.70
Compound Leverage Factor		 2.74 1.46 1.33 1.31 1.51 1.76
Debt to Total Capital		 52.87% 12.33% 17.23% 22.01% 31.02% 38.66%
Short-Term Debt to Total Capital		 0.00% 0.00% 0.00% 1.44% 0.00% 0.00%
Long-Term Debt to Total Capital		 52.87% 12.33% 17.23% 20.57% 31.02% 38.66%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 194.14% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 -147.01% 87.67% 82.77% 77.99% 68.98% 61.34%
Debt to EBITDA		 -1.03 -0.57 -0.41 -0.60 -0.80 -1.13
Net Debt to EBITDA		 0.95 4.00 1.89 1.86 1.65 1.44
Long-Term Debt to EBITDA		 -1.03 -0.57 -0.41 -0.57 -0.80 -1.13
Debt to NOPAT		 -1.42 -0.91 -0.57 -0.85 -1.11 -1.55
Net Debt to NOPAT		 1.31 6.33 2.58 2.60 2.29 1.99
Long-Term Debt to NOPAT		 -1.42 -0.91 -0.57 -0.79 -1.11 -1.55
Altman Z-Score		 0.46 10.22 5.23 1.21 -0.96 0.89
Noncontrolling Interest Sharing Ratio		 411.95% 45.03% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - -
Current Ratio		 7.58 20.52 11.77 13.29 9.04 10.22
Quick Ratio		 7.18 19.95 11.23 12.44 8.48 9.22
Cash Flow Metrics		 - - - - - -
Free Cash Flow to Firm (FCFF)		 0.00 -41 -63 -48 -26 -32
Operating Cash Flow to CapEx		 -3,376.08% -6,462.48% -7,831.44% -5,965.11% -5,805.45% -13,256.25%
Free Cash Flow to Firm to Interest Expense		 0.00 -9.43 -14.12 -8.82 -3.91 -6.17
Operating Cash Flow to Interest Expense		 -13.39 -12.03 -17.01 -8.72 -3.37 -5.77
Operating Cash Flow Less CapEx to Interest Expense		 -13.79 -12.22 -17.23 -8.87 -3.43 -5.82
Efficiency Ratios		 - - - - - -
Asset Turnover		 0.38 0.28 0.29 0.43 0.52 0.60
Accounts Receivable Turnover		 5.15 6.96 5.98 5.51 6.37 7.54
Inventory Turnover		 3.54 2.84 2.58 1.70 1.63 1.52
Fixed Asset Turnover		 21.78 35.96 47.16 50.49 49.61 48.50
Accounts Payable Turnover		 1.76 1.35 1.37 1.49 2.05 1.99
Days Sales Outstanding (DSO)		 70.82 52.46 61.04 66.28 57.30 48.43
Days Inventory Outstanding (DIO)		 102.97 128.73 141.57 214.48 223.36 240.42
Days Payable Outstanding (DPO)		 207.85 270.49 265.49 245.31 177.96 183.25
Cash Conversion Cycle (CCC)		 -34.05 -89.30 -62.88 35.45 102.70 105.60
Capital & Investment Metrics		 - - - - - -
Invested Capital		 -1.07 4.08 8.39 16 6.52 12
Invested Capital Turnover		 -25.74 32.62 11.45 6.64 7.09 8.23
Increase / (Decrease) in Invested Capital		 0.00 5.15 4.31 7.62 -9.49 5.76
Enterprise Value (EV)		 255 603 436 147 104 368
Market Capitalization		 168 831 588 252 185 419
Book Value per Share		 ($9.50) $4.91 $3.32 $2.47 $1.72 $1.21
Tangible Book Value per Share		 ($9.50) $4.91 $3.32 $2.47 $1.72 $1.21
Total Capital		 60 265 193 154 127 104
Total Debt		 32 33 33 34 39 40
Total Long-Term Debt		 32 33 33 32 39 40
Net Debt		 -30 -228 -152 -104 -81 -52
Capital Expenditures (CapEx)		 0.95 0.81 0.97 0.79 0.39 0.22
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 -0.19 2.84 6.86 15 3.95 9.74
Debt-free Net Working Capital (DFNWC)		 61 264 192 153 124 102
Net Working Capital (NWC)		 61 264 192 151 124 102
Net Nonoperating Expense (NNE)		 12 27 27 15 16 12
Net Nonoperating Obligations (NNO)		 -30 -228 -152 -104 -81 -52
Total Depreciation and Amortization (D&A)		 1.13 1.33 1.37 1.23 1.47 1.43
Debt-free, Cash-free Net Working Capital to Revenue		 -0.69% 5.81% 9.62% 18.15% 4.94% 12.59%
Debt-free Net Working Capital to Revenue		 221.85% 538.30% 268.97% 188.56% 155.64% 131.47%
Net Working Capital to Revenue		 221.85% 538.30% 268.97% 185.82% 155.64% 131.47%
Earnings Adjustments		 - - - - - -
Adjusted Basic Earnings per Share		 $0.00 ($2.36) ($1.80) ($1.14) ($1.03) ($0.74)
Adjusted Weighted Average Basic Shares Outstanding		 0.00 47.59M 47.85M 48.63M 50.13M 52.15M
Adjusted Diluted Earnings per Share		 $0.00 ($2.36) ($1.80) ($1.14) ($1.03) ($0.74)
Adjusted Weighted Average Diluted Shares Outstanding		 0.00 47.59M 47.85M 48.63M 50.13M 52.15M
Adjusted Basic & Diluted Earnings per Share		 $0.00 ($2.36) $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 0.00 26.73M 48.42M 49.55M 51.33M 54.01M
Normalized Net Operating Profit after Tax (NOPAT)		 -23 -36 -59 -40 -35 -26
Normalized NOPAT Margin		 -81.52% -73.61% -82.39% -49.46% -44.29% -33.57%
Pre Tax Income Margin		 -125.30% -128.22% -120.84% -68.39% -64.20% -49.66%
Debt Service Ratios		 - - - - - -
EBIT to Interest Expense		 -13.42 -13.38 -18.30 -10.60 -7.63 -7.24
NOPAT to Interest Expense		 -9.38 -8.25 -13.16 -7.41 -5.34 -5.05
EBIT Less CapEx to Interest Expense		 -13.82 -13.56 -18.52 -10.75 -7.69 -7.29
NOPAT Less CapEx to Interest Expense		 -9.77 -8.44 -13.38 -7.56 -5.40 -5.09
Payout Ratios		 - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Quarterly Metrics And Ratios for Sight Sciences

This table displays calculated financial ratios and metrics derived from Sight Sciences' official financial filings.

Metric Q4 2023 Q1 2024 Q2 2024 Q3 2024 Q4 2024 Q1 2025 Q2 2025 Q3 2025 Q4 2025 Q1 2026 Q2 2026
Period end date 12/31/2023 3/31/2024 6/30/2024 9/30/2024 12/31/2024 3/31/2025 6/30/2025 9/30/2025 12/31/2025 3/31/2026 6/30/2026
DEI Shares Outstanding		 48,749,876.00 49,553,371.00 49,756,252.00 50,307,299.00 - 51,332,694.00 51,702,088.00 52,367,359.00 52,871,731.00 54,005,984.00 54,409,942.00
DEI Adjusted Shares Outstanding		 48,749,876.00 49,553,371.00 49,756,252.00 50,307,299.00 - 51,332,694.00 51,702,088.00 52,367,359.00 52,871,731.00 54,005,984.00 54,409,942.00
DEI Earnings Per Adjusted Shares Outstanding		 -0.22 -0.33 -0.25 -0.22 - -0.28 -0.23 -0.16 -0.08 -0.24 -0.08
Growth Metrics		 - - - - - - - - - - -
Revenue Growth		 -8.72% 2.34% -8.95% 0.74% 1.72% -9.12% -8.45% -1.25% 6.87% 12.51% 19.55%
EBITDA Growth		 29.72% 16.49% 16.49% 18.63% -7.02% 5.70% 9.28% 29.17% 70.92% 11.12% 69.25%
EBIT Growth		 29.06% 16.24% 16.43% 16.53% -7.34% 4.98% 8.29% 29.42% 69.01% 11.12% 67.31%
NOPAT Growth		 34.86% 16.19% 16.70% 16.27% -7.39% 5.87% 7.78% 29.60% 69.25% 10.43% 66.68%
Net Income Growth		 36.77% 4.69% 16.44% 15.11% -10.80% 12.98% 3.15% 26.18% 64.87% 8.29% 62.77%
EPS Growth		 37.14% 5.71% 16.67% 18.52% -4.55% 15.15% 8.00% 27.27% 69.57% 14.29% 65.22%
Operating Cash Flow Growth		 58.17% 43.70% 29.81% 103.68% 46.65% -18.59% 20.33% -2,508.56% 47.18% 39.43% 24.92%
Free Cash Flow Firm Growth		 5.23% 28.00% 48.78% 89.34% 107.41% 81.22% 106.73% -236.56% -829.60% -285.37% -1,236.04%
Invested Capital Growth		 90.88% 25.00% 13.19% -35.44% -59.27% -45.95% -51.64% 13.67% 88.24% 12.21% 67.01%
Revenue Q/Q Growth		 -6.28% 2.74% 10.93% -5.68% -5.37% -8.21% 11.74% 1.75% 2.41% -3.37% 18.73%
EBITDA Q/Q Growth		 17.60% -33.77% 13.91% 14.25% -8.37% -17.87% 17.18% 33.05% 55.50% -260.19% 71.34%
EBIT Q/Q Growth		 17.16% -32.48% 13.82% 11.75% -6.53% -17.29% 16.82% 32.09% 53.22% -236.36% 69.41%
NOPAT Q/Q Growth		 17.17% -32.54% 14.07% 11.24% -6.23% -16.18% 15.82% 32.24% 53.60% -238.41% 68.68%
Net Income Q/Q Growth		 17.98% -52.15% 24.20% 10.24% -7.05% -19.48% 15.64% 31.59% 49.05% -211.87% 65.75%
EPS Q/Q Growth		 18.52% -50.00% 24.24% 12.00% -4.55% -21.74% 17.86% 30.43% 56.25% -242.86% 66.67%
Operating Cash Flow Q/Q Growth		 34.03% -50.93% 3.25% 103.82% -1,055.52% -235.50% 35.00% -15.59% 79.05% -284.73% 19.43%
Free Cash Flow Firm Q/Q Growth		 20.80% 12.79% 19.11% 80.92% 155.05% -321.12% 128.99% -1,053.97% -19.33% -16.79% 14.55%
Invested Capital Q/Q Growth		 -1.96% -2.44% 10.30% -38.80% -38.15% 29.45% -1.30% 43.84% 2.43% -22.83% 46.90%
Profitability Metrics		 - - - - - - - - - - -
Gross Margin		 85.20% 85.50% 85.84% 83.88% 86.83% 86.21% 84.78% 86.39% 87.26% 86.19% 91.39%
EBITDA Margin		 -57.58% -74.98% -58.19% -52.90% -60.59% -77.80% -57.66% -37.94% -16.49% -61.46% -14.83%
Operating Margin		 -59.24% -76.42% -59.20% -55.71% -62.54% -79.16% -59.64% -39.71% -17.99% -63.02% -16.62%
EBIT Margin		 -59.30% -76.47% -59.41% -55.58% -62.57% -79.95% -59.51% -39.72% -18.15% -63.16% -16.27%
Profit (Net Income) Margin		 -57.01% -84.43% -57.69% -54.90% -62.11% -80.84% -61.04% -41.04% -20.42% -65.90% -19.01%
Tax Burden Percent		 100.09% 100.10% 100.12% 101.52% 100.32% 100.29% 100.34% 99.04% 100.19% 100.08% 100.63%
Interest Burden Percent		 96.06% 110.30% 97.00% 97.30% 98.94% 100.82% 102.22% 104.31% 112.30% 104.24% 116.08%
Effective Tax Rate		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Return on Invested Capital (ROIC)		 -275.47% -310.09% -202.76% -230.81% -310.31% -359.70% -249.20% -187.66% -103.67% -391.72% -87.21%
ROIC Less NNEP Spread (ROIC-NNEP)		 -273.19% -304.85% -199.38% -227.52% -306.53% -354.23% -244.03% -183.81% -101.26% -384.16% -83.79%
Return on Net Nonoperating Assets (RNNOA)		 249.41% 271.31% 172.16% 199.98% 273.28% 308.60% 207.69% 157.80% 88.70% 331.83% 68.62%
Return on Equity (ROE)		 -26.06% -38.78% -30.60% -30.83% -37.03% -51.10% -41.51% -29.86% -14.97% -59.88% -18.59%
Cash Return on Invested Capital (CROIC)		 -391.08% -293.20% -236.23% -215.86% -229.70% -229.28% -197.00% -294.64% -337.51% -290.09% -225.58%
Operating Return on Assets (OROA)		 -25.31% -35.39% -28.16% -27.61% -32.29% -43.79% -33.43% -23.25% -10.88% -41.98% -11.96%
Return on Assets (ROA)		 -24.34% -39.07% -27.35% -27.27% -32.05% -44.28% -34.28% -24.02% -12.24% -43.80% -13.97%
Return on Common Equity (ROCE)		 -26.06% -38.78% -30.60% -30.83% -37.03% -51.10% -41.51% -29.86% -14.97% -59.88% -18.59%
Return on Equity Simple (ROE_SIMPLE)		 0.00% -50.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Net Operating Profit after Tax (NOPAT)		 -7.78 -10 -8.86 -7.86 -8.35 -9.70 -8.17 -5.53 -2.57 -8.69 -2.72
NOPAT Margin		 -41.47% -53.50% -41.44% -39.00% -43.78% -55.41% -41.74% -27.80% -12.60% -44.11% -11.64%
Net Nonoperating Expense Percent (NNEP)		 -2.28% -5.24% -3.38% -3.29% -3.78% -5.47% -5.17% -3.86% -2.40% -7.55% -3.43%
Return On Investment Capital (ROIC_SIMPLE)		 -5.04% -7.21% -6.54% -6.09% -6.58% -8.28% -7.44% -5.30% -2.46% -9.20% -2.91%
Cost of Revenue to Revenue		 14.80% 14.50% 14.16% 16.12% 13.18% 13.79% 15.22% 13.61% 12.74% 13.81% 8.61%
SG&A Expenses to Revenue		 126.16% 137.86% 124.85% 116.04% 126.86% 140.07% 121.99% 109.26% 93.30% 136.28% 97.27%
R&D to Revenue		 18.28% 24.06% 20.20% 23.55% 22.51% 25.30% 22.42% 16.84% 11.95% 12.93% 10.74%
Operating Expenses to Revenue		 144.44% 161.93% 145.04% 139.58% 149.37% 165.37% 144.42% 126.10% 105.25% 149.21% 108.01%
Earnings before Interest and Taxes (EBIT)		 -11 -15 -13 -11 -12 -14 -12 -7.91 -3.70 -12 -3.81
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)		 -11 -14 -12 -11 -12 -14 -11 -7.55 -3.36 -12 -3.47
Valuation Ratios		 - - - - - - - - - - -
Price to Book Value (P/BV)		 2.09 2.40 3.27 3.34 2.11 1.59 3.05 2.80 6.56 3.78 5.58
Price to Tangible Book Value (P/TBV)		 2.09 2.40 3.27 3.34 2.11 1.59 3.05 2.80 6.56 3.78 5.58
Price to Revenue (P/Rev)		 3.10 3.21 4.18 3.98 2.31 1.58 2.80 2.37 5.42 2.56 3.54
Price to Earnings (P/E)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Dividend Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Earnings Yield		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Enterprise Value to Invested Capital (EV/IC)		 9.20 10.76 14.36 22.05 15.91 6.40 18.22 10.67 29.94 16.80 18.39
Enterprise Value to Revenue (EV/Rev)		 1.82 2.06 3.12 2.92 1.30 0.69 1.99 1.68 4.75 2.00 3.07
Enterprise Value to EBITDA (EV/EBITDA)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to EBIT (EV/EBIT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to NOPAT (EV/NOPAT)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Operating Cash Flow (EV/OCF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Enterprise Value to Free Cash Flow (EV/FCFF)		 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leverage & Solvency		 - - - - - - - - - - -
Debt to Equity		 0.28 0.31 0.33 0.36 0.45 0.51 0.57 0.62 0.63 0.75 0.77
Long-Term Debt to Equity		 0.26 0.31 0.33 0.36 0.45 0.51 0.57 0.62 0.63 0.68 0.58
Financial Leverage		 -0.91 -0.89 -0.86 -0.88 -0.89 -0.87 -0.85 -0.86 -0.88 -0.86 -0.82
Leverage Ratio		 1.35 1.38 1.41 1.44 1.49 1.53 1.58 1.63 1.70 1.82 1.85
Compound Leverage Factor		 1.30 1.52 1.37 1.40 1.47 1.54 1.62 1.70 1.91 1.90 2.14
Debt to Total Capital		 22.01% 23.58% 24.94% 26.45% 31.02% 33.77% 36.26% 38.40% 38.66% 42.92% 43.53%
Short-Term Debt to Total Capital		 1.44% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.02% 10.82%
Long-Term Debt to Total Capital		 20.57% 23.58% 24.94% 26.45% 31.02% 33.77% 36.26% 38.40% 38.66% 38.90% 32.72%
Preferred Equity to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Noncontrolling Interests to Total Capital		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Common Equity to Total Capital		 77.99% 76.42% 75.06% 73.55% 68.98% 66.23% 63.74% 61.60% 61.34% 57.08% 56.47%
Debt to EBITDA		 -0.60 -0.63 -0.67 -0.71 -0.80 -0.82 -0.85 -0.91 -1.13 -1.18 -1.54
Net Debt to EBITDA		 1.86 1.76 1.66 1.75 1.65 1.43 1.31 1.19 1.44 1.30 1.47
Long-Term Debt to EBITDA		 -0.57 -0.63 -0.67 -0.71 -0.80 -0.82 -0.85 -0.91 -1.13 -1.07 -1.16
Debt to NOPAT		 -0.85 -0.88 -0.93 -0.98 -1.11 -1.14 -1.17 -1.26 -1.55 -1.62 -2.09
Net Debt to NOPAT		 2.60 2.46 2.32 2.43 2.29 1.99 1.81 1.65 1.99 1.78 2.00
Long-Term Debt to NOPAT		 -0.79 -0.88 -0.93 -0.98 -1.11 -1.14 -1.17 -1.26 -1.55 -1.47 -1.57
Altman Z-Score		 2.12 1.88 2.43 2.00 -0.06 -1.16 -0.44 -1.02 1.85 -1.57 -0.36
Noncontrolling Interest Sharing Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Liquidity Ratios		 - - - - - - - - - - -
Current Ratio		 13.29 13.01 11.01 10.18 9.04 10.47 10.01 9.60 10.22 5.86 4.95
Quick Ratio		 12.44 12.22 10.39 9.53 8.48 9.75 9.31 8.63 9.22 5.26 4.45
Cash Flow Metrics		 - - - - - - - - - - -
Free Cash Flow to Firm (FCFF)		 -15 -13 -11 -2.07 1.14 -2.52 0.73 -6.97 -8.32 -9.72 -8.31
Operating Cash Flow to CapEx		 -2,456.06% -8,364.10% -11,835.00% 709.80% -2,524.82% 0.00% -3,591.90% -5,128.82% 0.00% -11,715.00% -29,805.26%
Free Cash Flow to Firm to Interest Expense		 -11.40 -4.24 -9.49 -1.80 0.98 -2.00 0.57 -5.34 -6.46 -7.67 -6.44
Operating Cash Flow to Interest Expense		 -4.80 -3.09 -8.27 0.31 -2.98 -9.19 -5.87 -6.68 -1.42 -5.54 -4.39
Operating Cash Flow Less CapEx to Interest Expense		 -4.99 -3.13 -8.34 0.27 -3.09 -9.19 -6.04 -6.81 -1.30 -5.59 -4.40
Efficiency Ratios		 - - - - - - - - - - -
Asset Turnover		 0.43 0.46 0.47 0.50 0.52 0.55 0.56 0.59 0.60 0.66 0.74
Accounts Receivable Turnover		 5.51 5.09 4.18 5.33 6.37 6.23 5.17 6.71 7.54 7.95 7.94
Inventory Turnover		 1.70 1.66 1.53 1.55 1.63 1.77 1.72 1.51 1.52 1.72 1.69
Fixed Asset Turnover		 50.49 55.38 53.54 52.96 49.61 51.47 51.75 50.82 48.50 51.27 53.33
Accounts Payable Turnover		 1.49 1.30 1.39 1.61 2.05 1.53 1.53 1.84 1.99 1.25 1.62
Days Sales Outstanding (DSO)		 66.28 71.66 87.40 68.48 57.30 58.57 70.64 54.41 48.43 45.92 45.97
Days Inventory Outstanding (DIO)		 214.48 219.91 237.85 236.25 223.36 206.51 212.62 242.03 240.42 212.50 216.47
Days Payable Outstanding (DPO)		 245.31 280.23 262.77 227.14 177.96 238.87 238.93 198.60 183.25 293.11 225.62
Cash Conversion Cycle (CCC)		 35.45 11.33 62.48 77.59 102.70 26.21 44.33 97.84 105.60 -34.68 36.82
Capital & Investment Metrics		 - - - - - - - - - - -
Invested Capital		 16 16 17 11 6.52 8.44 8.33 12 12 9.47 14
Invested Capital Turnover		 6.64 5.80 4.89 5.92 7.09 6.49 5.97 6.75 8.23 8.88 7.49
Increase / (Decrease) in Invested Capital		 7.62 3.12 2.01 -5.79 -9.49 -7.18 -8.90 1.44 5.76 1.03 5.58
Enterprise Value (EV)		 147 168 247 233 104 54 152 128 368 159 256
Market Capitalization		 252 262 332 317 185 123 214 180 419 204 295
Book Value per Share		 $2.47 $2.20 $2.04 $1.89 $1.72 $1.51 $1.35 $1.23 $1.21 $1.00 $0.97
Tangible Book Value per Share		 $2.47 $2.20 $2.04 $1.89 $1.72 $1.51 $1.35 $1.23 $1.21 $1.00 $0.97
Total Capital		 154 143 135 129 127 117 110 104 104 94 94
Total Debt		 34 34 34 34 39 40 40 40 40 41 41
Total Long-Term Debt		 32 34 34 34 39 40 40 40 40 37 31
Net Debt		 -104 -94 -84 -84 -81 -69 -62 -52 -52 -44 -39
Capital Expenditures (CapEx)		 0.26 0.12 0.08 0.05 0.14 0.00 0.21 0.17 -0.16 0.06 0.02
Debt-free, Cash-free Net Working Capital (DFCFNWC)		 15 13 15 8.11 3.95 6.02 6.00 9.39 9.74 7.18 11
Debt-free Net Working Capital (DFNWC)		 153 140 133 127 124 115 107 102 102 92 91
Net Working Capital (NWC)		 151 140 133 127 124 115 107 102 102 88 81
Net Nonoperating Expense (NNE)		 2.92 5.96 3.47 3.21 3.50 4.45 3.77 2.64 1.59 4.29 1.72
Net Nonoperating Obligations (NNO)		 -104 -94 -84 -84 -81 -69 -62 -52 -52 -44 -39
Total Depreciation and Amortization (D&A)		 0.32 0.29 0.26 0.54 0.38 0.38 0.36 0.35 0.34 0.34 0.34
Debt-free, Cash-free Net Working Capital to Revenue		 18.15% 16.09% 18.72% 10.19% 4.94% 7.70% 7.86% 12.35% 12.59% 9.03% 13.58%
Debt-free Net Working Capital to Revenue		 188.56% 172.27% 167.57% 159.25% 155.64% 146.95% 140.88% 133.81% 131.47% 115.83% 109.23%
Net Working Capital to Revenue		 185.82% 172.27% 167.57% 159.25% 155.64% 146.95% 140.88% 133.81% 131.47% 111.06% 97.08%
Earnings Adjustments		 - - - - - - - - - - -
Adjusted Basic Earnings per Share		 ($0.22) ($0.33) ($0.25) ($0.22) ($0.23) ($0.28) ($0.23) ($0.16) ($0.07) ($0.24) ($0.08)
Adjusted Weighted Average Basic Shares Outstanding		 48.63M 49.49M 49.90M 50.34M 50.13M 51.29M 51.82M 52.38M 52.15M 53.94M 54.51M
Adjusted Diluted Earnings per Share		 ($0.22) ($0.33) ($0.25) ($0.22) ($0.23) ($0.28) ($0.23) ($0.16) ($0.07) ($0.24) ($0.08)
Adjusted Weighted Average Diluted Shares Outstanding		 48.63M 49.49M 49.90M 50.34M 50.13M 51.29M 51.82M 52.38M 52.15M 53.94M 54.51M
Adjusted Basic & Diluted Earnings per Share		 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding		 49.55M 49.76M 50.31M 50.75M 51.33M 51.70M 52.37M 52.87M 54.01M 54.41M 55.09M
Normalized Net Operating Profit after Tax (NOPAT)		 -7.78 -10 -8.86 -7.86 -8.35 -9.70 -8.17 -5.53 -2.57 -8.69 -2.72
Normalized NOPAT Margin		 -41.47% -53.50% -41.44% -39.00% -43.78% -55.41% -41.74% -27.80% -12.60% -44.11% -11.64%
Pre Tax Income Margin		 -56.96% -84.34% -57.62% -54.08% -61.91% -80.61% -60.83% -41.43% -20.38% -65.84% -18.89%
Debt Service Ratios		 - - - - - - - - - - -
EBIT to Interest Expense		 -8.23 -4.65 -11.09 -9.73 -10.27 -11.08 -9.07 -6.05 -2.87 -9.81 -2.95
NOPAT to Interest Expense		 -5.76 -3.26 -7.73 -6.83 -7.19 -7.68 -6.36 -4.24 -1.99 -6.85 -2.11
EBIT Less CapEx to Interest Expense		 -8.43 -4.69 -11.16 -9.78 -10.39 -11.08 -9.23 -6.18 -2.75 -9.86 -2.97
NOPAT Less CapEx to Interest Expense		 -5.95 -3.29 -7.80 -6.87 -7.30 -7.68 -6.52 -4.37 -1.87 -6.90 -2.12
Payout Ratios		 - - - - - - - - - - -
Dividend Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%
Augmented Payout Ratio		 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Financials Breakdown Chart

Key Financial Trends

Sight Sciences’ second-quarter 2026 results show meaningful operating improvement, although the company remains unprofitable and continues to consume cash. Revenue increased to $23.4 million, up approximately 19% from $19.6 million in the year-ago quarter and 19% sequentially from Q1 2026. Gross profit rose to $21.4 million, while the gross margin expanded to approximately 91% from 85% in Q2 2025.

Operating expenses declined to $25.3 million in Q2 2026 from $28.3 million in Q2 2025. As a result, the operating loss narrowed substantially to $3.9 million from $11.7 million, and the net loss improved to $4.4 million, or $0.08 per share, compared with a $12.3 million loss, or $0.25 per share, in the prior-year quarter. The sequential comparison was also favorable: Q1 2026 produced a $12.4 million operating loss and a $13.0 million net loss.

  • Revenue momentum improved: Q2 2026 revenue of $23.4 million was approximately 19% higher than Q2 2025 and the strongest quarterly revenue level in the provided data.
  • Gross margins strengthened: Gross profit increased to $21.4 million, with gross margin reaching approximately 91%, versus about 85% in Q2 2025 and 86% in Q1 2026.
  • Operating losses narrowed: The $3.9 million operating loss in Q2 2026 was a significant improvement from losses of $12.4 million in Q1 2026 and $11.7 million in Q2 2025.
  • Expense discipline is emerging: Selling, general and administrative expense fell to $22.8 million from $26.8 million year over year, while research and development expense was relatively stable at $2.5 million.
  • Liquidity remains substantial: Sight Sciences ended Q2 2026 with $79.8 million of cash and equivalents and approximately $101.4 million of current assets against $20.5 million of current liabilities, implying a current ratio near 5.0.
  • Debt is manageable but material: Total short- and long-term debt was approximately $41.8 million at Q2 2026. This was higher than the roughly $33.7 million reported at Q1 2024, although slightly below the Q1 2026 total of $40.5 million when measured using the supplied balance-sheet figures.
  • Working-capital trends were mixed: Accounts receivable increased to $11.4 million from $10.6 million in Q1 2026, while inventory declined to $5.7 million from $7.0 million, suggesting some inventory release but continued growth in receivables.
  • Cash flow remains negative: Operating cash flow was negative $5.7 million in Q2 2026, following negative $7.0 million in Q1 2026. The company has not yet demonstrated sustained cash generation.
  • Cash reserves are steadily declining: Cash fell from $127.3 million at Q1 2024 to $79.8 million at Q2 2026, a reduction of approximately 37%. Continued losses could eventually require additional financing if profitability does not improve.
  • Cumulative losses continue to weigh on equity: Retained earnings were negative $402.1 million at Q2 2026, and total equity declined to $52.9 million from $109.2 million at Q1 2024, reflecting the impact of ongoing net losses.

Overall, the latest quarter points to a potentially important inflection: revenue accelerated, gross margins expanded, and operating losses narrowed sharply. However, the multi-year trend still reflects recurring net losses, negative operating cash flow, declining cash balances and significant accumulated deficits. For investors, the key question is whether the Q2 2026 improvement can continue long enough for Sight Sciences to reach cash-flow breakeven before its liquidity cushion is materially reduced.

10/14/26 02:01 PM ETAI Generated. May Contain Errors.

Sight Sciences Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Sight Sciences' financial year ends in December. Their financial year 2025 ended on December 31, 2025.

Sight Sciences' net income appears to be on an upward trend, with a most recent value of -$38.43 million in 2025, falling from -$34.69 million in 2020. The previous period was -$51.51 million in 2024. Check out Sight Sciences' forecast to explore projected trends and price targets.

Sight Sciences' total operating income in 2025 was -$37.10 million, based on the following breakdown:
  • Total Gross Profit: $66.67 million
  • Total Operating Expenses: $103.77 million

Over the last 5 years, Sight Sciences' total revenue changed from $27.64 million in 2020 to $77.36 million in 2025, a change of 179.9%.

In the past 11 quarters, Sight Sciences' cash and equivalents has ranged from $79.75 million in Q2 2026 to $144.50 million in Q3 2023, and is currently $79.75 million as of their latest financial filing in Q2 2026.

Sight Sciences had total debt of $40.30 million at the end of 2025, a 2.4% increase from 2024, and a 26.1% increase since 2020.

Over the last 5 years, Sight Sciences' book value per share changed from -9.50 in 2020 to 1.21 in 2025.


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Financial statements for NASDAQ:SGHT last updated on 8/5/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.
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