As of Q1'26, Intuitive Surgical (ISRG) reported cash and short-term investments at $7.98B USD, marking a significant increase from the prior quarter and the highest level in the observed period. Debt remained at $0 USD, indicating no outstanding obligations and a debt-free balance sheet position. Over the period from Q2'23 to Q1'26, cash and short-term investments exhibited a volatile yet overall upward trend, starting at $7.13B USD and dipping to a low of $4.01B USD in Q4'24 before rebounding sharply to $7.98B USD, reflecting improved liquidity management. With zero debt throughout, the company maintained a strong net cash position that grew by approximately 12% from the starting point, underscoring financial stability amid fluctuations.