# MP Materials Corp. / DE (MP) FY2026 Q2 Balance Sheet

- Company: MP Materials Corp. / DE (MP)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0001801368-26-000048
- Page: https://plicit.ai/financials/mp/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/mp-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 3,726,740,000 US dollars
- **Current assets**: 1,745,408,000 US dollars
- **Non-current assets**: 1,981,332,000 US dollars
- **Liabilities**: 1,355,793,000 US dollars
- **Current liabilities**: 183,538,000 US dollars
- **Non-current liabilities**: 1,172,255,000 US dollars
- **Equity**: 1,957,336,000 US dollars
- **Redeemable preferred stock**: 413,611,000 US dollars
- **Short-term investments**: 1,023,564,000 US dollars
- **Cash and cash equivalents**: 429,075,000 US dollars
- **Inventories**: 173,428,000 US dollars
- **Other receivables**: 56,281,000 US dollars
- **Trade accounts receivable, net of allowance for credit losses of $0 and $0, respectively**: 40,436,000 US dollars
- **Prepaid expenses and other current assets**: 22,624,000 US dollars
- **Property, plant and equipment, net**: 1,608,625,000 US dollars
- **Price protection agreement upfront asset, net**: 187,544,000 US dollars
- **Inventories**: 106,082,000 US dollars
- **Other non-current assets**: 79,081,000 US dollars
- **Accrued liabilities**: 60,329,000 US dollars
- **Accounts and construction payable**: 46,024,000 US dollars
- **Deferred revenue**: 45,547,000 US dollars
- **Other current liabilities**: 31,638,000 US dollars
- **Current portion of long-term debt**: 0 US dollars
- **Long-term debt, net of current portion**: 934,583,000 US dollars
- **Deferred revenue**: 80,861,000 US dollars
- **Other non-current liabilities**: 68,371,000 US dollars
- **Deferred investment tax credit**: 35,285,000 US dollars
- **Deferred income taxes**: 27,021,000 US dollars
- **Deferred government grant**: 26,134,000 US dollars
- **Additional paid-in capital**: 1,978,458,000 US dollars
- **Retained earnings**: 206,164,000 US dollars
- **Common stock ($0.0001 par value, 450,000,000 shares authorized, 193,301,058 and 192,607,429 shares issued, and 178,051,276 and 177,357,647 shares outstanding, as of June 30, 2026, and December 31, 2025, respectively)**: 19,000 US dollars
- **Preferred stock, undesignated ($0.0001 par value, 49,600,000 shares authorized as of June 30, 2026, and December 31, 2025, respectively, zero issued and outstanding in either period)**: 0 US dollars
- **Treasury stock, at cost, 15,249,782 shares for both periods**: negative 227,047,000 US dollars
- **Accumulated other comprehensive income (loss)**: negative 258,000 US dollars
- **Gross equity (calculated)**: 2,184,641,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus temporary equity plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.