Waters Corporation

WAT
Financial Analysis · Updated May 13, 2026 · Coverage 2026-Q2
Latest Q Revenue
$1.3B
Q1 2026 · +91.4% YoY
TTM ROIC
20.4%
FY2024 · NOPAT / Net Invested Capital (Equity + Debt – Cash) · WACC ~8.2% · Moat spread +12.2pp
Margin Profile
Gross 59.3%
Operating 25.4%
FCF 17.1%
FY2025
Net Debt
$1.2B
Cash $400M · Debt $1.6B · FY2024 (pre-BD acquisition)
Diluted Shares
65M
Post-BD acquisition (Q1 2026)

Business Overview


ticker: WAT step: 01 generated: 2026-05-12 source: quick-research

Waters Corporation (WAT) — Business Overview

Business Description

Waters Corporation is a global leader in analytical instruments and separations science, serving the pharmaceutical, biopharmaceutical, industrial, food, and environmental markets for over 65 years. The company designs, manufactures, and sells high-performance liquid chromatography (HPLC), ultra-performance liquid chromatography (UPLC), mass spectrometry (MS) systems, and related consumables and software. In early 2026, Waters completed a transformative $17.5B acquisition of BD (Becton Dickinson) Biosciences & Diagnostic Solutions, roughly doubling its scale and adding flow cytometry, cell analysis, and diagnostics to its portfolio.

Revenue Model

Waters operates a classic instrument platform model: capital equipment (instruments) creates an installed base that generates recurring consumables (chromatography columns, reagents, standards) and service contract revenue. Over 65% of pre-acquisition 2024 revenue came from recurring sources — consumables and services — providing stability and high margins. The Empower laboratory informatics software is transitioning to a subscription model, adding an SaaS revenue layer. Post-BD acquisition, diagnostics reagents and flow cytometry consumables extend the recurring model into clinical and research settings.

Products & Services

  • ACQUITY UPLC: Ultra-performance liquid chromatography platform — industry benchmark for speed, resolution, and sensitivity
  • Alliance HPLC: Workhorse HPLC platform for pharmaceutical QC labs globally
  • Mass Spectrometry: Xevo TQ-XS, Synapt G2-Si — leading tandem MS and ion mobility systems
  • MaxPeak Premier Columns: Proprietary high-pH stable chromatography columns for biologics analysis
  • Empower Software: Laboratory informatics and data management platform (transitioning to SaaS)
  • BD Biosciences (acquired 2026): FACSaria, FACSymphony flow cytometers; BD Rhapsody single-cell analysis
  • BD Diagnostics (acquired 2026): BD MAX molecular diagnostics, BD Kiestra lab automation, point-of-care testing

Customer Base & Go-to-Market

Waters serves biopharmaceutical companies (58% of 2024 pre-BD revenue), industrial clients (31%), and academic/government (11%). Pharma QC labs represent the stickiest segment — regulatory compliance (FDA, EMA) locks in instrument platforms for multi-year validation cycles. Sold direct in major markets (U.S., Europe, Japan) and through distributors in emerging markets, with a large field service organization providing recurring service contract revenue.

Competitive Position

Waters holds an estimated 40% global revenue share in HPLC and is #2 in mass spectrometry (behind Thermo Fisher Scientific). The company's ACQUITY UPLC platform set the industry standard for ultra-performance chromatography when launched in 2004 and remains the benchmark for biopharma method development. Key differentiators: 1,500+ active patents, proprietary column chemistry (MaxPeak), and Empower software deep-rooted in pharma QC workflows (switching costs near-prohibitive in validated environments). Primary competitors are Agilent Technologies, Thermo Fisher Scientific, and Danaher's SCIEX.

Key Facts

  • Founded: 1958
  • Headquarters: Milford, Massachusetts
  • Employees: ~8,000 (pre-BD); ~20,000+ post-acquisition
  • Exchange: NYSE
  • Sector / Industry: Health Care / Life Sciences Tools & Services
  • Market Cap: ~$20B (pre-BD acquisition closing); significantly higher on combined basis post-close

Financial Snapshot


ticker: WAT step: 04 generated: 2026-05-12 source: quick-research

Waters Corporation (WAT) — Financial Snapshot

Income Statement Summary

Metric FY2022 FY2023 FY2024 YoY
Revenue $2.97B $2.96B $2.96B flat
Gross Margin ~55% ~54% ~55%
Operating Margin ~27% ~26% ~26%
Net Income ~$680M ~$650M ~$640M
EPS (diluted, non-GAAP) ~$12.02 ~$11.75 ~$11.86 +1%

Revenue was essentially flat from FY2022–FY2024, reflecting pharma customer destocking cycles, China demand softness, and cautious capital equipment budgets. FY2025 returned to growth at $3.165B (+7% YoY) as pharma capex recovered. Post-BD acquisition, FY2026 revenue guidance is $6.405B–$6.455B (scale roughly doubled).

Cash Flow & Balance Sheet (FY2024, Pre-Acquisition)

Metric Value
Operating Cash Flow ~$850M
Free Cash Flow ~$700M
Capital Expenditures ~$150M
Cash & Equivalents ~$400M
Total Debt ~$1.6B (pre-BD); ~$10B+ post-acquisition

Post-BD acquisition ($17.5B deal), Waters took on substantial debt to finance the combination. FY2026 leverage profile is a key investor focus.

Key Ratios (approximate, pre-BD acquisition)

  • P/E: ~27x (non-GAAP) | EV/EBITDA: ~18x | FCF Yield: ~3.5%
  • Revenue Growth (FY2025): +7% | FCF Margin: ~24% | Recurring Revenue: ~65%+

Growth Profile

Waters' revenue stagnated from FY2022 to FY2024 as pharma customer destocking and China regulatory headwinds (DRG reforms) suppressed instrument demand across the analytical instruments sector. The company's recurring consumables and services base (~65% of revenue) provided stability even as instrument sales slowed. FY2025 marked a recovery inflection (+7%), driven by pharma capex renewal and new product cycles (MaxPeak Premier columns, Xevo TQ-XS mass spectrometers). The BD acquisition in early 2026 transforms Waters into a multi-platform life sciences tools company at approximately twice the previous scale.

Forward Estimates

  • FY2025 Revenue: $3.165B (actual, +7% YoY)
  • FY2026 Revenue Guidance: $6.405B–$6.455B (includes full BD contribution; the BD assets generated $520M revenue in the quarter after closing)
  • FY2026 Adjusted EPS Guidance (raised): $14.40–$14.60 (double-digit growth vs. FY2025)
  • Analyst consensus: 16 analysts, average "Buy" rating, average price target ~$390 (~18% upside)
  • Synergy targets from BD combination: $55M cost synergies + $50M revenue synergies in near-term

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $WAT.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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